Poly bag HSN Code
GST rates and HSN code for Poly bag.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Plastics and articles thereof | Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Sacks And Bags (Including Cones)- Of Other Plastics: Of Poly (Vinyl Chloride) | 39232910 | 18% | – | 1/01/2020 1/10/2019 | – |
| Poly (Butylene Terepthalate) | 39079150 | 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 | – | |
| Poly (Acrylic Acid) | 39069040 | 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 Acrylic Polymers: Of Poly (Methyl Methacrylate): Sheets :Flexible, Plain | 39205112 | 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 Polyamides: Poly (Amide Fluoride) Film: Other : Other | 39209299 | 18% | – | 01/07/2017 | – | |
| Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms – Poly (Vinyl Chloride), Not Mixed With Any Other Substances:Binders For Pigments | 39041010 | 18% | – | 01/07/2017 | – | |
| Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms – Poly (Vinyl Acetate) : | 3905 | 18% | – | 01/07/2017 | – | |
| Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms – Poly (Ethylene Terepthalate): Other (Including Clean, Clourless Grades) | 39076090 | 18% | – | 01/07/2017 | – | |
| Of Poly (Ethylene Terephthalate) | 392062 | 18% | – | 01/07/2017 | – | |
| Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms – Poly (Vinyl Alcohol), Whether Or Not Containing Unhydrolysed Acetate Groups | 39053000 | 18% | – | 01/07/2017 | – | |
| Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms – Poly (Vinyl Acetate) : In Aqueous Dis | 39051210 | 18% | – | 01/07/2017 | – | |
| Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms – Vinyl Chloride – Vinyl Acetate Copolymers:Poly (Vinyl Derivatives) | 39043010 | 18% | – | 01/07/2017 | – | |
| Monofilament Of Which Any Cross – Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface – Worked But Not Otherwise Worked, Of Plastics – Of Polymers Of Vinyl Chloride: Of Poly (Vinyl Chloride) Copolymers : Other: Other | 39162099 | 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 Acrylic Polymers: Of Poly (Methyl Methacrylate): Sheets :Other | 39205119 | 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 Polyamides: Poly (Amide Fluoride) Film: Other : Rigid, Plain | 39209291 | 18% | – | 01/07/2017 | – | |
| Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms – Poly (Vinyl Chloride), Not Mixed With Any Other Substances:Other | 39041090 | 18% | – | 01/07/2017 | – | |
| Poly(Phenylene Oxide) | 39093910 | 18% | – | 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: Jute Sacking Bags | 63051040 | 18% | – | 01/01/2020 | – |
| Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | Trunks, Suit-Cases, Vanity-Cases, Executivecases, Brief-Cases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters And Similar Containers; Travelling-Bags, Insulated Food Or Beverages Bags, Toilet | 42021290 | 18% | – | 15/11/2017 | – |
Understanding the Poly Bag HSN Code: Your Guide to GST Compliance
Poly bags, ubiquitous in our daily lives for everything from groceries to industrial packaging, are a significant component of the plastics industry. For manufacturers, distributors, and users of poly bags in India, correctly identifying their Harmonized System of Nomenclature (HSN) code and the corresponding Goods and Services Tax (GST) rate is crucial for seamless business operations and compliance. This blog post will help you navigate the HSN codes for poly bags and their GST implications.
Navigating Plastics in the HSN System
The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying traded goods. In India, it’s instrumental in determining GST rates. Poly bags, being articles made of plastics, primarily fall under Chapter 39 of the HSN, titled “Plastics and articles thereof.”
The Poly Bag HSN Code and GST Rate
The classification of a poly bag within Chapter 39 often depends on the specific type of plastic and its intended use. Based on the provided data, and supported by additional information:
- Sacks and Bags (including cones) – Of other plastics: Of Poly (Vinyl Chloride):
- HSN Code: 39232910
- GST Rate: 18%
- Effective Date: January 1, 2020 (with a revision from October 1, 2019)
This specific HSN code (39232910) applies to poly bags made from Poly (Vinyl Chloride) (PVC). However, it’s important to note that many common poly bags are made from other plastics like polyethylene (LDPE, HDPE) or polypropylene. While the provided data only explicitly lists a PVC poly bag, other types of poly bags used for conveyance or packing also fall under the broader HSN heading 3923.
More generally, for “Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics,” HSN heading 3923 is the relevant category. Within this heading:
- Sacks and bags, including cones, of polymers of ethylene: HSN 39232100 (commonly attracts 12% GST as per external search results, though not explicitly in provided data).
- Sacks and bags, including cones, of plastics (excluding those of polymers of ethylene): HSN 392329 (which includes 39232910 for PVC as above, and 39232990 for other plastics). These also generally attract 12% or 18% GST depending on the specific product and its material, with 18% being a common rate for many plastic products.
It’s crucial to understand that while a variety of HSN codes within Chapter 39 are listed in the data (e.g., for various forms of polyethylene, polypropylene, PVC polymers in primary forms, etc.), the most direct HSN code for finished poly bags for packing is typically found under heading 3923. The other codes listed are often for the raw plastic materials or other forms of plastic articles.
Why Correct HSN Classification is Essential
For any business dealing with poly bags, accurate HSN classification is critical for:
- GST Compliance: Ensures the correct GST rate is applied, avoiding penalties and legal issues.
- Accurate Invoicing: HSN codes are a mandatory detail on GST invoices for registered businesses.
- Input Tax Credit (ITC): Proper classification helps in seamlessly claiming ITC on purchases of raw materials or finished poly bags.
- Trade Facilitation: Correct HSN codes are necessary for smooth customs clearance during import and export.
Given the variety of plastics used and the specific nature of different bags, it is always advisable to consult the latest official GST notifications and HSN classification guides or a tax professional for precise classification, especially for less common types of poly bags.
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