Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39259010 specifically identifies Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% 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 39259010
Tax liability for Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane under HSN 39259010 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 39 – Plastics And Articles Thereof products must use kg..
Who Should Use HSN Code 39259010?
Traders, manufacturers, and importers of Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane are required to mention HSN Code 39259010 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 - Other : Of Polyurethane market requires essential registrations. GST registration enables legal tax collection on HSN 39259010 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
Accurate application of HSN Code 39259010 for Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 39 – Plastics And Articles Thereof should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 39259010 is used to classify Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane under Chapter 39 – Plastics And Articles Thereof for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane, CGST applies at 9.00% and SGST/UTGST at 9.00% for intrastate supplies. Interstate transactions are taxed under IGST at 18.00%.
Yes, GST registration is mandatory for businesses dealing in Builders Ware Of Plastics, Not Elsewhere Specified Or Included - Other : Of Polyurethane under HSN 39259010. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Plastics And Articles Thereof, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.