Under the GST regime, HSN Code 39221000 classifies Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins within Chapter 39 – Plastics And Articles Thereof. This code is essential for businesses to correctly calculate and remit taxes on Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using kg..
HSN Codes under Chapter 39 – Plastics And Articles Thereof
Below are related HSN codes from Chapter 39 – Plastics And Articles Thereof for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Plastics And Articles Thereof... | 39011010 | Polymers Of Ethylene, In Primary Forms - Polyethyl... | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39011020 | Low Density Polyethylene (Ldpe) | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39011090 | Polymers Of Ethylene, In Primary Forms - Polyethyl... | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39012000 | Polymers Of Ethylene, In Primary Forms Polyethylen... | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39013000 | Polymers Of Ethylene, In Primary Forms Ethylene - ... | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39014010 | Linear Low Density Polyethylene (Lldpe), In Which ... | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39014090 | Other | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39019000 | Other | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39019010 | Polymers Of Ethylene, In Primary Forms - Other: Li... | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39019090 | Polymers Of Ethylene, In Primary Forms - Other: Ot... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 39221000
The tax structure for Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins under HSN Code 39221000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 39 – Plastics And Articles Thereof.
Who Should Use HSN Code 39221000?
Every entity transacting in Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins must quote HSN Code 39221000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Plastics And Articles Thereof. Chapter 39 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing trade in Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins? Secure GST registration to handle taxes on HSN 39221000 classified goods. Businesses with international operations in Plastics And Articles Thereof need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 39221000 application for Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 39 – Plastics And Articles Thereof through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins under HSN Code 39221000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins must use HSN 39221000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 39221000 for Plastics And Articles Thereof goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Baths, Shower - Baths, Sinks, Wash - Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics - Baths, Shower - Baths, Sinks And Wash Basins under Plastics And Articles Thereof. This registration links your bank account to process foreign currency payments from overseas buyers.