Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39251000 specifically identifies Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L. 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 39251000
The taxation of Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L under HSN Code 39251000 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Plastics And Articles Thereof goods under Chapter 39.
Who Should Use HSN Code 39251000?
Traders, manufacturers, and importers of Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L are required to mention HSN Code 39251000 on all GST documents. This Plastics And Articles Thereof classification under Chapter 39 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L market requires essential registrations. GST registration enables legal tax collection on HSN 39251000 goods. For cross-border trade in Plastics And Articles Thereof items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Correct HSN Code 39251000 application for Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L 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)
HSN Code 39251000 falls under Chapter 39 – Plastics And Articles Thereof in the GST tariff schedule. This chapter covers various goods including Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L.
Yes, IGST at 0.18 is applicable when Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Reservoirs, Tanks, Vats And Similar Containers, Of A Capacity Exceeding 300 L must use HSN 39251000 on their invoices. This applies to all online platforms operating under Plastics And Articles Thereof classification.
To import goods under Plastics And Articles Thereof, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.