GST rates and HSN code for Plastic chair.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Articles of iron or steel | Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021010 | 18% | – | 01/07/2017 | – |
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73024000 | 18% | – | 01/07/2017 | – | |
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73029010 | 18% | – | 01/07/2017 | – | |
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021020 | 18% | – | 01/07/2017 | – | |
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish – Plates, Chairs, Chair Wedges, Sole Plates | 73021090 | 18% | – | 01/07/2017 | – | |
Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot | 39269049 | 18% | – | 15/11/2017 1/07/2017 | – |
Plastic Bangles | 3926 | Nil | – | 01/07/2017 | – | |
Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Nitrate Film Scrap Plasticized | 39159073 | 18% | – | 13/10/2017 | – | |
Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Plasticized | 39159075 | 18% | – | 13/10/2017 | – | |
Plastic Beads | 3926 | 12% | – | 01/07/2017 | – | |
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) : Plastic Stickers For Garments : Of Polyurethane Foam | 39262031 | 18% | – | 15/11/2017 1/07/2017 | – | |
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Plastic Or Nylon Tipped Hammers; Insulating Liner Of Nylon , Hdpe : Of Polyurethane Foam | 39269071 | 18% | – | 15/11/2017 1/07/2017 | – | |
Self – Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls – Other : Plastic Stickers, Whether Or Not Printed, Embossed, Or Impregnated | 39199010 | 18% | – | 01/07/2017 | – | |
Footwear, gaiters and the like; parts of such articles | Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Leather Sandals With Plastic Or Synthetic Sole | 64039920 | 18% | – | 01/07/2017 | – |
Wood and articles of wood; wood charcoal | Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Veneered Particle Boar | 44109012 | 18% | – | 15/11/2017 | – |
Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Other | 44109019 | 18% | – | 15/11/2017 | – | |
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Non-Plastic | 25083010 | 5% | – | 01/07/2017 | – |
Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Semi-Plastic | 25083020 | 5% | – | 01/07/2017 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Teleferics, Chair-Lifts, Ski-Raglines, Traction Mechanisms For Funiculars | 84286000 | 18% | – | 15/11/2017 | – |
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof | Parts, Trimmings And Accessories Of Articles Of Heading 6601 To 6602- Handles And Knobs:Umbrella Handles With Or Without Stems, Plastic | 66031010 | 12% | – | 01/07/2017 | – |
Plastic chairs are ubiquitous, found in homes, offices, schools, and public spaces due to their durability, affordability, and versatility. For businesses involved in the manufacturing, distribution, or sale of plastic chairs in India, understanding the correct Harmonized System of Nomenclature (HSN) code is essential for accurate Goods and Services Tax (GST) compliance. This blog post will clarify the likely HSN codes relevant to plastic chairs based on the provided data and their corresponding GST rates.
The provided data, unfortunately, does not contain a direct entry for “plastic chair.” However, we can infer the potential HSN code based on the material of the chair, which is plastic. The relevant chapter in the HSN classification for plastics and articles thereof is Chapter 39.
While a specific HSN code for plastic chairs isn’t listed, we can look at broader categories within Chapter 39 that might apply to finished plastic articles. Headings like “Other articles of plastics and articles of other materials of headings 3901 to 3914” (HSN 3926) cover a wide range of plastic products.
Considering the function of a chair as furniture, we might expect a more specific classification within Chapter 39 related to furniture components or finished furniture made of plastic. However, without explicit mention in the provided data, pinpointing an exact sub-code is challenging.
It’s important to note that the data does mention “Plastic Bangles” under HSN 3926 with a Nil GST rate and “Plastic Beads” also under HSN 3926 with a 12% GST rate. These examples illustrate that different articles of plastic under the same broad HSN code can have varying GST rates.
Given the absence of a specific entry for plastic chairs, we can’t definitively determine the GST rate from this data alone. However, the other plastic articles listed under HSN 3926 have GST rates of Nil, 12%, and 18%.
To determine the precise GST rate for plastic chairs, it’s crucial to consult the official GST tariff. Generally, furniture made of plastic falls under GST, and the rate can vary depending on the specific type and intended use. It’s plausible that plastic chairs would attract a GST rate of 18%, aligning with many other finished plastic articles.
The rate could be Nil, 12%, or 18%. Without a specific code, it’s hard to say definitively.
Generally, the primary material (plastic) and the article’s basic form (chair) determine the HSN code, not minor variations in size or design.
Consult the official GST tariff or seek clarification from tax authorities based on the exact type and specifications of the plastic chairs.
Primarily 01/07/2017, with some revisions on 15/11/2017 and 13/10/2017.
The provided data is limited and doesn’t cover all specific product types within plastics.
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