Plastic sheet HSN Code
GST rates and HSN code for Plastic sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| Plastics and articles thereof | 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 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 : 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 | – | |
| 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 | – | |
| 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 | – | |
| 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 | 48239014 | 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 | – |
| 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 | – |
| Articles of iron or steel | Sheet Piling Of Iron Or Steel, Whether Or Not Drilled, Punched Or Made From Assembled Elements; Welded Angles, Shapes And Sections, Of Iron Or Steel – Angles, Shapes And Sections : Other | 73012090 | 18% | – | 01/07/2017 | – |
| 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 | – |
Understand the Plastic Sheet HSN Code
Plastic sheets are incredibly versatile materials, used in countless applications from packaging and construction to signage and consumer goods. For businesses involved in the manufacturing, import, or sale of these ubiquitous materials, understanding their correct HSN (Harmonized System of Nomenclature) code is vital for accurate GST (Goods and Services Tax) compliance in India. The HSN system provides a globally standardized method for classifying products, ensuring clarity in trade and taxation.
The provided data offers excellent guidance on the HSN classification of plastic sheets, primarily categorizing them based on their material composition and characteristics.
Unpacking Plastic Sheet HSN Classifications
Plastic sheets are predominantly classified under Chapter 39 of the HSN, which covers “Plastics and articles thereof.” This is the core chapter for most plastic products.
Here’s how the provided data classifies different types of plastic sheets:
General Plastic Sheets (Non-Cellular, Unreinforced)
- 39209949 (18% GST): This code covers “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.” This is a broad category for various types of non-cellular, unreinforced plastic sheets made from “other plastics,” specifically mentioning PTFE.
- 39207311 (18% GST): This code is for “Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced… – Of Cellulose Or Its Chemical Derivatives: Of Cellulose Acetate: Sheet Of Cellulose Acetate, Non – [Specific type, likely non-plasticized].” This covers sheets made from cellulose acetate.
- 39205112 (18% GST): “Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced… – Of Acrylic Polymers: Of Poly (Methyl Methacrylate): Sheets :Flexible, Plain.” This covers flexible acrylic sheets.
- 39201092 (18% GST): “Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced… – Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain.” This covers flexible polyethylene sheets.
Self-Adhesive Plastic Sheets/Stickers
- 39199010 (18% GST): This code is for “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.” This specifically covers adhesive plastic sheets or stickers.
Plastic Laminated Wood-Based Boards
Chapter 44 covers “Wood and articles of wood; wood charcoal.” This chapter includes composite boards where plastic lamination is a key feature.
- 44109011 (18% GST): “Particle Board And Similar Board… – Other: Plastic Laminated Sheets: Insulation Board And H [likely high-density].”
- 44109012 (18% GST): “Particle Board And Similar Board… – Other: Plastic Laminated Sheets: Veneered Particle Board.”
- 44109019 (18% GST): “Particle Board And Similar Board… – Other: Plastic Laminated Sheets: Other.”
These codes specifically deal with particle boards or similar wood-based panels that have a plastic laminated surface.
The consistent GST rate for most plastic sheets and plastic-laminated boards is 18%, with effective dates mostly from July 1, 2017, or November 15, 2017 for laminated boards.
What the Provided Data Doesn’t Cover for Plastic Sheets, and other unrelated “sheets”
The provided data also lists various other HSN codes for products containing the word “sheet” but which are not plastic sheets:
- Plastic Bangles (3926 Nil GST): This is a finished plastic article, not a sheet, and has a ‘Nil’ GST rate.
- Waste Plastic (39159073 – 18% GST): This is plastic waste, not usable sheets.
- Woven sheets of plaiting materials (Chapter 46 – 5% GST): These are natural fiber products, not plastic.
- Paper or Paperboard sheets (Chapter 48 – 18% GST): These are paper-based products.
- Footwear with Plastic Sole (64039920 – 18% GST): A finished product, not a sheet.
- Drawn Glass in Sheets (70049011 – 18% GST): This is glass, not plastic.
- Sheet Piling of Iron or Steel (73012090 – 18% GST): This is a metal product.
- Non-Plastic Fire Clay (25083010 – 5% GST): A mineral product.
Therefore, when classifying plastic sheets, the key is to determine the type of plastic and its form (e.g., plain, self-adhesive, laminated onto wood).
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