Plastic granules HSN Code
GST rates and HSN code for Plastic granules.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Iron and steel | Granules And Powders, Of Pig Iron, Spiegeleisen, Iron Or Steel – Powders : Other : Other | 72052990 | 18% | – | 01/07/2017 | – |
| Granules | 720510 | 18% | – | 01/07/2017 | – | |
| Granules And Powders, Of Pig Iron, Spiegeleisen, Iron Or Steel – Powders : Other : Of Iron | 72052910 | 18% | – | 01/07/2017 | – | |
| Granules And Powders, Of Pig Iron, Spiegeleisen, Iron Or Steel – Granules : Of Alloy Steel : Shot And Angular Grit | 72051021 | 18% | – | 01/07/2017 | – | |
| Granules And Powders, Of Pig Iron, Spiegeleisen, Iron Or Steel – Powders : Of Alloy Steel | 72052100 | 18% | – | 01/07/2017 | – | |
| Granules And Powders, Of Pig Iron, Spiegeleisen, Iron Or Steel – Granules : Of Iron : Shot And Angular Grit | 72051011 | 18% | – | 01/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Worked Monumental Or Building Stone (Except Slate) And Articles Thereof, Other Than Goods Of Heading 6801; Mosaic Cubes And The Like, Of Natural Stone (Including Slate), Whether Or Not On A Backing; Artificially Coloured Granules, Chippings And Powder, Of | 68029200 | 18% | – | 15/11/2017 – 13/10/2017 22/09/2017 | – |
| Worked Monumental Or Building Stone (Except Slate) And Articles Thereof, Other Than Goods Of Heading 6801; Mosaic Cubes And The Like, Of Natural Stone (Including Slate), Whether Or Not On A Backing; Artificially Coloured Granules, Chippings And Powder, Of | 68022900 | 18% | – | 15/11/2017 – 13/10/2017 22/09/2017 | – | |
| Worked Monumental Or Building Stone (Except Slate) And Articles Thereof, Other Than Goods Of Heading 6801; Mosaic Cubes And The Like, Of Natural Stone (Including Slate), Whether Or Not On A Backing; Artificially Coloured Granules, Chippings And Powder, Of | 68029300 | 18% | – | 15/11/2017 – 13/10/2017 22/09/2017 | – | |
| Rubber and articles thereof | Compounded Rubber, Unvulcanised, In Primary Forms Or In Plates, Sheets Or Strip – Other : – Other : Granules Of Unvulcanised Natural Or Synthetic Rubber, Compounded, Ready For Vulcanization | 40059910 | 18% | – | 01/07/2017 | – |
| Waste, Parings And Scrap Of Rubber (Other Than Hard Rubber) And Powders And Granules Obtained Therefrom | 4004 | 18% | – | 01/07/2017 | – | |
| Waste, Parings And Scrap Of Rubber (Other Than Hard Rubber) And Powders And Granules Obtained Therefrom | 40040000 | 5% | – | 13/10/2017 | – | |
| 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 | – | |
| 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 | – |
| Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded | In Powder, Granules Or Other Solid Forms, Of A Fat Content, By Weight Not Exceeding 1.5% | 040210 | 5% | – | – | – |
| Products of the milling industry; malt; starches; inulin; wheat gluten | Flour, Meal, Powder, Flakes, Granules And Pellets Of Potatoes Flour, Meal And Powder | 11051000 | 5% | – | 01/07/2017 | – |
| Other base metals; cermets; articles thereof | Raspings, Turnings And Granules, Graded According To Size; Powders | 810430 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Plastic Granules
Plastic granules are the raw material for countless products, from packaging to pipes. For businesses involved in the manufacturing, import, or trade of plastics in India, correctly identifying the Harmonized System of Nomenclature (HSN) code for plastic granules is crucial for accurate GST compliance.
Identifying Plastic Granules in the HSN
The primary HSN chapter for plastics and articles made from them is Chapter 39. Within this chapter, plastic granules, which are essentially plastics in their “primary forms,” are classified. These are the basic building blocks of plastic products, before they are molded or shaped into finished goods.
While your provided data shows “granules” under various chapters like Iron and Steel (Chapter 72), Articles of Stone (Chapter 68), and Rubber (Chapter 40), these are not for plastic granules. For instance:
- Chapter 72 (Iron and Steel): HSN codes like 72052990, 720510, 72052910, 72051021, 72052100, and 72051011 refer to “Granules And Powders, Of Pig Iron, Spiegeleisen, Iron Or Steel.” These are metal granules, not plastic.
- Chapter 68 (Articles of Stone): HSN codes like 68029200, 68022900, and 68029300 pertain to “Artificially Coloured Granules, Chippings And Powder, Of” stone or similar materials. These are mineral-based granules.
- Chapter 40 (Rubber and Articles Thereof): HSN codes like 40059910, 4004, and 40040000 refer to “Compounded Rubber, Unvulcanised, In Primary Forms Or In Plates, Sheets Or Strip – Other : – Other : Granules Of Unvulcanised Natural Or Synthetic Rubber, Compounded, Ready For Vulcanization” or “Waste, Parings And Scrap Of Rubber…And Powders And Granules Obtained Therefrom.” These are rubber granules.
- Other Chapters: The data also lists HSN codes for “Granules” under Dairy Produce (040210), Products of the Milling Industry (11051000), and Other Base Metals (810430), which are clearly not plastic.
For plastic granules, we must look to Chapter 39: Plastics and articles thereof. The data provides examples like:
- 39269049: “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.” While this is an article made of plastic, it refers to a finished product, not raw granules.
- 39159073: “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.” This refers to plastic waste in a granular or scrap form, not new, primary plastic granules.
Based on common HSN classification for plastic granules in primary forms (polymers of ethylene, propylene, etc.), these typically fall under headings like 3901 (Polymers of ethylene, in primary forms), 3902 (Polymers of propylene or of other olefins, in primary forms), and other sub-headings within 3901 to 3914 depending on the specific polymer type. These generally carry an 18% GST rate.
GST Rate on Plastic Granules
For genuine plastic granules (plastics in primary forms), the prevalent GST rate is 18%. This rate has been in effect since July 1, 2017. It applies to a broad range of virgin plastic granules used as raw materials in manufacturing.
It is important to note that recycled plastic waste, parings, and scrap (often in granular form) sometimes have a different GST rate. As per the provided data, HSN 3915 (Waste, Parings And Scrap, Of Plastics) has a GST rate of 5% effective from October 13, 2017, which replaced an earlier 18% rate. This distinction is crucial for businesses dealing with both virgin and recycled plastic materials.
What is the HSN code for new, virgin plastic granules?
New, virgin plastic granules generally fall under HSN Chapter 39, specifically under headings like 3901 (Polymers of ethylene) or 3902 (Polymers of propylene) in primary forms.
What is the GST rate for new plastic granules?
The GST rate for new, virgin plastic granules is 18%.
When did the 18% GST rate for new plastic granules become effective?
The 18% GST rate for new plastic granules became effective from July 1, 2017.
What HSN code is used for plastic waste or scrap in granular form?
Plastic waste, parings, and scrap in granular form are typically classified under HSN 3915.
What is the GST rate for plastic waste granules (scrap)?
The GST rate for plastic waste granules (scrap) is 5%, effective from October 13, 2017.
Why do “granules” appear in other HSN chapters in the data?
“Granules” is a descriptive term for a physical form. The HSN chapter depends on the material, so granules of iron, stone, or rubber will have different HSN codes under their respective material chapters.
Does the type of plastic (e.g., LDPE, HDPE, PP) affect the HSN code for granules?
Yes, within Chapter 39, specific sub-headings categorize different types of polymers in primary forms (e.g., polyethylene, polypropylene), each with its distinct HSN code.
Is there a difference in HSN code for imported versus domestically produced plastic granules?
No, the HSN code classification is universal for goods, regardless of their origin (imported or domestically produced).
How does knowing the correct HSN code benefit businesses?
Knowing the correct HSN code ensures accurate GST compliance, simplifies customs procedures, and helps in claiming Input Tax Credit.
Where can I find the most precise HSN code for a specific type of plastic granule?
For the most precise classification, refer to the official GST tariff notifications, customs tariffs, or consult with a GST expert, as sub-headings can be very detailed based on polymer type and properties.
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