Foam sheet HSN Code
GST rates and HSN code for Foam sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles : Decorative Sheets : Of Polyurethane Foam | 39264051 | 18% | – | 15/11/2017 1/07/2017 | – |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Lasts, With Or Without Steel Hinges ; Eva And Grape Sheets For Soles And Heels; Welts: Of Polyurethane Foam | 39269031 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Retroreflective Sheeting Of Other Than Of Heading 3920 : Of Polyurethane Foam | 39269051 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam | 39262021 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Other Plastics: Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other | 39209949 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Hangers : Of Polyurethane Foam | 39269061 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles : Beads : Of Polyurethane Foam | 39264021 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Fittings For Furniture, Coach Work Or The Like : Of Polyurethane Foam | 39263010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 Cellulose Acetate: Sheet Of Cellulose Acetate, Non – | 39207311 | 18% | – | 01/07/2017 | – | |
| Rubber and articles thereof | Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Other : Latex Foam Sponge | 40082930 | 18% | – | 01/07/2017 | – |
| Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Cellular Rubber : – Other : Blocks Of Micro-Cellular Rubber But Not Of Latex Foam Sponge, Used In The Manufacture Of Soles, Heels Or Soles And Heels Combined, | 40081910 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| 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 | 46012020 | 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 | 46012090 | 5% | – | 25/01/2018 22/09/2017 | – | |
| (waste and scrap) paper or paperboard | Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin | 48239018 | 18% | – | 01/07/2017 | – |
| Other Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Cut To Size Or Shape; Other Articles Of Paper Pulp, Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres – Other : Braille Paper, Cellulose In Sole Board Or Sheet; Packin | 48239011 | 18% | – | 01/07/2017 | – | |
| Carpets and other textile floor coverings | Carpets And Other Textile Floor Coverings, Tufted, Whether Or Not Made Up – Of Other Man – Made Textile Materials : 100% Polypropylene Carpet Mats With Jute, Rubber, Latex Or Pu Foam Backing | 57033020 | 12% | – | 13/10/2017 1/07/2017 | – |
| Carpets And Other Textile Floor Coverings, Tufted, Whether Or Not Made Up – Of Nylon Or Other Polyamides : 100% Polyamide Tufted Velour, Cut Pile Or Loop Pile Carpet Mats With Jute, Rubber Latex Or Pu Foam Backing | 57032020 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Glass and glassware | Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Other Glass: Window Glass (Sheet Glass): Tinted | 70049011 | 18% | – | 15/11/2017 | – |
Understanding the Foam Sheet HSN Code
Foam sheets are incredibly versatile materials, finding applications in packaging, insulation, crafts, bedding, and much more. For businesses dealing with foam sheets in India, accurately determining their Harmonized System of Nomenclature (HSN) code is crucial for proper Goods and Services Tax (GST) compliance. The HSN classification for foam sheets primarily depends on the material they are made from, most commonly plastics or rubber.
Identifying the HSN Code for Plastic Foam Sheets (Polyurethane Foam)
The most prominent entries for foam sheets in the data fall under Chapter 39: Plastics and articles thereof. This chapter covers plastic materials in various forms, including cellular (foamed) structures.
The data specifically highlights “Polyurethane Foam” in various forms, which are common types of plastic foam sheets:
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Statuettes And Other Ornamental Articles : Decorative Sheets : Of Polyurethane Foam: HSN 39264051. This code is for polyurethane foam when it’s in the form of decorative sheets.
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Other : Lasts, With Or Without Steel Hinges ; Eva And Grape Sheets For Soles And Heels; Welts: Of Polyurethane Foam: HSN 39269031. This suggests polyurethane foam sheets used in specific applications like footwear components.
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Other : Retroreflective Sheeting Of Other Than Of Heading 3920 : Of Polyurethane Foam: HSN 39269051. This is for retroreflective sheets made of polyurethane foam.
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam: HSN 39262021. This indicates polyurethane foam used in apparel, like aprons.
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Other : Hangers : Of Polyurethane Foam: HSN 39269061. This is for polyurethane foam used in hangers.
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Statuettes And Other Ornamental Articles : Beads : Of Polyurethane Foam: HSN 39264021. This is for beads made of polyurethane foam.
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 – Fittings For Furniture, Coach Work Or The Like : Of Polyurethane Foam: HSN 39263010. This covers polyurethane foam used in furniture fittings.
All the above HSN codes for articles of polyurethane foam within Chapter 39 consistently carry an 18% GST rate, effective from July 1, 2017 (with some rate revisions noted on November 15, 2017).
It’s important to note that while these are specific articles of polyurethane foam, the broad classification for “foam sheet” if it’s cellular plastic material would fall under Chapter 39, specifically under headings like 3921: Other plates, sheets, film, foil and strip, of plastics. However, the provided data focuses on finished articles made from polyurethane foam rather than a generic “foam sheet” in roll or cut form. If the foam sheet is merely a basic cellular sheet of plastic, HSN 3921 would be the likely candidate, which also generally carries an 18% GST.
Identifying the HSN Code for Rubber Foam Sheets
The data also includes entries for foam sheets made of rubber under Chapter 40: Rubber and articles thereof. This chapter covers rubber in its various forms, including cellular (foamed) rubber.
- Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber : Other : Latex Foam Sponge: HSN 40082930. This specifically covers “latex foam sponge” in sheet form.
- Plates, Sheets, Strip, Rods And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Cellular Rubber : – Other : Blocks Of Micro-Cellular Rubber But Not Of Latex Foam Sponge, Used In The Manufacture Of Soles, Heels Or Soles And Heels Combined,: HSN 40081910. This covers blocks or sheets of micro-cellular rubber foam, often used for footwear components.
Both of these rubber foam sheet classifications carry an 18% GST rate, effective from July 1, 2017.
Facebook
Twitter
Instagram
LinkedIn
Youtube
