Plastic dana HSN Code
GST rates and HSN code for Plastic dana.
| 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- 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 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 [Other Than Bangles Of Plastic, Plastic Beads And Feeding Bottles] | 3926 | 18% | – | 15/11/2017 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 Non – Plasticised | 39159072 | 18% | – | 13/10/2017 | – | |
| 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 | – | |
| 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: Insulation Board And H | 44109011 | 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 | – | |
| 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 | – |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Plastic Coated Or Paper Cum Polythene Lined Jute Bags And Sacks | 63051060 | 18% | – | 01/01/2020 | – |
| Services | Moulding, Pressing, Stamping, Extruding And Similar Plastic Manufacturing Services | 998920 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 13/10/2017 22/08/2017 | – |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | With Outer Surface Of Plastic Or Of Textile Materials | 420212 | 18% | – | 15/11/2017 | – |
Understanding the Plastic Dana HSN Code
“Plastic dana” is a common term in the plastics industry, primarily referring to plastic granules or pellets, which serve as the raw material for manufacturing a vast array of plastic products. For businesses dealing with plastic dana in India, understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code for plastic dana largely depends on the type of polymer it comprises, and whether it’s virgin material or recycled.
Virgin Plastic Dana (Primary Forms of Plastics): HSN Chapter 39
The vast majority of plastic dana, being polymers in primary forms, falls under Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic materials before they are molded or fabricated into finished articles.
Here’s a breakdown of common HSN codes for different types of plastic dana in primary forms:
- Polymers of Ethylene (e.g., HDPE, LDPE, LLDPE): These are commonly classified under HSN 3901.
- For example, 39011090 (Other polyethylene having a specific gravity of less than 0.94) and 39012000 (Polyethylene having a specific gravity of 0.94 or more) are often used.
- The GST rate for these polymers in primary forms is 18%, effective from July 1, 2017.
- Polymers of Propylene or Other Olefins (e.g., Polypropylene – PP): These fall under HSN 3902.
- 39021000 specifically covers Polypropylene in primary forms.
- Interestingly, while many plastic products attract 18% GST, some specific polypropylene polymers in primary forms, including some often referred to as “Plastic Dana,” have been cited with 0% GST under HSN 39029000, particularly for certain “other polymers of propylene in primary forms.” However, it’s crucial to cross-verify the specific type of polypropylene with official notifications. Generally, virgin plastic granules of PP are also 18%.
- Other Polymers in Primary Forms: Other types of plastic dana like Polystyrene (HSN 3903), Polyvinyl Chloride (PVC) resins (HSN 3904), Acrylic Polymers (HSN 3906), Polyamides (HSN 3908), etc., also fall under various HSN codes within Chapter 39, typically attracting an 18% GST rate.
Reprocessed or Recycled Plastic Dana (Waste, Parings, and Scrap): HSN 3915
When plastic dana is made from recycled waste, parings, or scrap of plastics, its HSN classification shifts to:
- HSN 3915: Waste, parings and scrap, of plastics.
- This includes plastic waste from various polymers, such as ethylene, styrene, vinyl chloride, polypropylene, cellulose derivatives, etc.
- For instance, 39159073 covers cellulose plastic waste such as cellulose nitrate film scrap plasticized.
- The GST rate for plastic waste, parings, and scrap under HSN 3915 has been 18% since October 13, 2017 (though some sources might indicate 5% for general plastic scrap, it’s important to verify the specific sub-code and latest updates).
It is essential for businesses to accurately identify the specific chemical composition and form (virgin vs. recycled) of their plastic dana to apply the correct HSN code and GST rate. Always refer to the latest official GST notifications and consult with a tax expert for precise classification.
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