Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39264060 specifically identifies Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine 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- Statuettes And Other Ornamental Articles :Sequine. 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 39264060
Goods classified as Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine under HSN 39264060 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 39264060?
All businesses supplying Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine are obligated to use HSN 39264060 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 Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine? GST registration is mandatory for collecting and remitting taxes on HSN 39264060 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
Accurate application of HSN Code 39264060 for Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine 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 39264060 falls under Chapter 39 – Plastics And Articles Thereof in the GST tariff schedule. This chapter covers various goods including Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine.
Yes, IGST at 18.00% is applicable when Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles :Sequine must use HSN 39264060 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.