Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39232990 specifically identifies Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is 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 39232990

For Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other classified under HSN Code 39232990, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. kg. is the prescribed measurement for Plastics And Articles Thereof under Chapter 39.

Who Should Use HSN Code 39232990?

All businesses supplying Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other are obligated to use HSN 39232990 on tax invoices. From producers to retailers within Plastics And Articles Thereof, Chapter 39 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.

Business Registration Requirements

Starting a business involving Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other? GST registration is mandatory for collecting and remitting taxes on HSN 39232990 goods. Companies planning international trade within Plastics And Articles Thereof must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Proper use of HSN Code 39232990 for Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 39 – Plastics And Articles Thereof through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 39232990 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 39232990 for accurate classification of Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other.

Can I claim input tax credit on Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other purchases?

Yes, registered businesses can claim input tax credit on Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other purchases made under HSN 39232990. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 39232990?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other domestically?

No, Import Export Code is only required if you plan to import or export Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Sacks And Bags (Including Cones)- Of Other Plastics: Other internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.

More HSN codes from Chapter 39

Back to Top