Fibre sheet HSN Code
GST rates and HSN code for Fibre sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Compressed Asbestos Fibre Jointing In Sheets Or Rolls | 68129300 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 90014090 | 18% | – | 01/07/2017 | – |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 90014010 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Tha | 90015000 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 90019010 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Tha | 90012000 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Tha | 90013000 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Tha | 90011000 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 9001 | 18% | – | 01/07/2017 | – | |
| Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Tha | 90019090 | 18% | – | 01/07/2017 | – | |
| (waste and scrap) paper or paperboard | Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 – Other Kraft Paper And Paperboard Weighing 225 G/M2Or More Bleached Uniformly Throughout The Mass And Of Which More Than 95% By Weight Of The Total Fibre Con | 48045200 | 12% | – | 01/07/2017 | – |
| Plastics and articles thereof | Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Cellulose Or Its Chemical Derivatives: Of Vulcanised Fibre :Rigid, Plain | 39207210 | 18% | – | 01/07/2017 | – |
| Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Cellulose Or Its Chemical Derivatives: Of Vulcanised Fibre : Other | 39207290 | 18% | – | 01/07/2017 | – | |
| Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Cellulose Or Its Chemical Derivatives: Of Vulcanised Fibre :Flexible, Plain | 39207220 | 18% | – | 01/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445930 | 18% | – | 15/11/2017 1/07/2017 | – |
| Insulated (Including Enamelled Or Anodised) Wire, Cable (Including Co-Axial Cable) And Other Insulated Electric Conductors, Whether Or Not Fitted With Connectors; Optical Fibre Cables, Made Up Of Individually Sheathed Fibres, Whether Or Not Assembled With | 85445130 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Medium Density Fibre Board (Mdf): | 4411 | 18% | – | 15/11/2017 | – |
| Fibre Board Of Wood Or Other Ligneous Materials, Whether Or Not Bonded With Resins Or Other Organic Substances – Other: — Of A Density Exceeding 0.8 Gm/Cm3: — Not Mechanically Worked Or Surface Covered:—- Other | 44119219 | 18% | – | 15/11/2017 | – | |
| Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46019100 | 5% | – | 25/01/2018 22/09/2017 | – |
| Plaits And Similar Products Of Plaiting Materials, Whether Or Not Assembled Into Strips ; Plaiting Materials, Plaits And Similar Products Of Plaiting Materials, Bound Together In Parallel Strands Or Woven, In Sheet Form, Whether Or Not Being Finished Arti | 46012100 | 5% | – | 25/01/2018 22/09/2017 | – |
Understanding the World of Fibre Sheet HSN Codes
Fibre sheets are versatile materials used across various industries, from construction to electronics. However, identifying the correct HSN (Harmonised System of Nomenclature) code for “fibre sheet” can be tricky, as its classification heavily depends on the material composition and intended use. Understanding these distinctions is crucial for accurate GST (Goods and Services Tax) compliance in India. This blog post will help demystify the HSN codes associated with different types of fibre sheets.
HSN Codes for Fibre Sheets
The term “fibre sheet” is broad, encompassing products made from various fibres. Therefore, their HSN classification spans several chapters, reflecting the diverse nature of these materials.
Asbestos Fibre Sheets
- Compressed Asbestos Fibre Jointing in Sheets or Rolls: Specifically designed for jointing applications, these sheets are categorized under HSN code 68129300. This falls under the chapter for “Articles of stone, plaster, cement, asbestos, mica or similar materials.” The GST rate for these sheets is 18%, effective from November 15, 2017.
Optical Fibre Sheets and Related Products
- Sheets and Plates of Polarising Material (Optical Fibres): If the “fibre sheet” refers to polarizing material used in optical applications, it falls under HSN codes within Chapter 90, which covers “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus.” You will find HSN codes such as 90014090, 90014010, 90015000, 90019010, 90012000, 90013000, 90011000, and 90019090. All these optical fibre related sheets and materials attract an 18% GST rate, effective from July 1, 2017.
Plastic-Based Vulcanized Fibre Sheets
- Of Vulcanised Fibre (Plastics): When “fibre sheet” refers to sheets made of vulcanized fibre derived from cellulose or its chemical derivatives (a type of plastic), they are classified under Chapter 39, “Plastics and articles thereof.”
- Rigid, Plain: HSN code 39207210 applies to rigid, plain vulcanized fibre sheets.
- Flexible, Plain: Flexible, plain vulcanized fibre sheets fall under HSN code 39207220.
- Other: Any other variations of vulcanized fibre sheets not specifically listed are under HSN code 39207290. All these plastic-based vulcanized fibre sheets are subject to an 18% GST rate, effective from July 1, 2017.
Wood Fibre Board Sheets
- Fibre Board of Wood or Other Ligneous Materials: These are common in construction and furniture. They are found in Chapter 44, “Wood and articles of wood; wood charcoal.”
- Medium Density Fibre Board (MDF): HSN code 44111 covers MDF sheets.
- Other Fibre Board (Density exceeding 0.8 gm/cm3, not mechanically worked or surface covered): HSN code 44119219 applies to these. The GST rate for wood fibre boards is 18%, effective from November 15, 2017.
Plaiting Material in Sheet Form
- Plaits and Similar Products of Plaiting Materials, in Sheet Form: If the “fibre sheet” is made from plaiting materials (like straw or esparto) woven into sheet form, it falls under Chapter 46, “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.” HSN codes include 46019100 and 46012100. These types of sheets have a lower GST rate of 5%, effective from January 25, 2018.
Paper or Paperboard with Fibre Content
- Uncoated Kraft Paper and Paperboard with High Fibre Content: While not strictly “fibre sheets,” certain paper and paperboard products are defined by their fibre content. For example, uncoated Kraft paper and paperboard with more than 95% by weight of total fibre content, weighing 225 g/m2 or more, are under HSN code 48045200. This category falls under “Paper or paperboard; articles of paper pulp, of paper or of paperboard,” and has a GST rate of 12%, effective from July 1, 2017.
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