Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39261091 specifically identifies Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam. 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 39261091
Goods classified as Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam under HSN 39261091 are taxed based on transaction type. Local sales attract CGST at 9.00% plus SGST/UTGST at 9.00%. For supplies crossing state boundaries, IGST at 18.00% applies. Documentation must reflect kg. as the measurement standard for Chapter 39 – Plastics And Articles Thereof products.
Who Should Use HSN Code 39261091?
Every entity transacting in Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam must quote HSN Code 39261091 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
Planning to trade in Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam? Complete GST registration to legally collect taxes on goods under HSN 39261091. Businesses importing or exporting Plastics And Articles Thereof products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 39261091 for Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam 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)
The standard unit of measurement for Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam under HSN Code 39261091 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam must use HSN 39261091 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 39261091 for Plastics And Articles Thereof goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 - Office Or School Supplies: Other : Of Polyurethane Foam under Plastics And Articles Thereof. This registration links your bank account to process foreign currency payments from overseas buyers.