Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39233090 specifically identifies Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Carboys, Bottles, Flasks And Similar Articles: 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 - Carboys, Bottles, Flasks And Similar Articles: 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 39233090
The tax structure for Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Carboys, Bottles, Flasks And Similar Articles: Other under HSN Code 39233090 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 39233090?
Any business engaged in supplying Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Carboys, Bottles, Flasks And Similar Articles: Other must apply HSN 39233090 on invoices. The Plastics And Articles Thereof category under Chapter 39 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
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 - Carboys, Bottles, Flasks And Similar Articles: Other? GST registration is mandatory for collecting and remitting taxes on HSN 39233090 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 39233090 for Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Carboys, Bottles, Flasks And Similar Articles: 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)
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 39233090 for accurate classification of Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Carboys, Bottles, Flasks And Similar Articles: Other.
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 - Carboys, Bottles, Flasks And Similar Articles: Other purchases made under HSN 39233090. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
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 - Carboys, Bottles, Flasks And Similar Articles: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
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 - Carboys, Bottles, Flasks And Similar Articles: Other internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.