Polycarbonate sheet HSN Code
GST rates and HSN code for Polycarbonate sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| 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 | 46019400 | 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 | 46019200 | 5% | – | 25/01/2018 22/09/2017 | – | |
| Plastics and articles thereof | 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 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 | – | |
| 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 – | 39207312 | 18% | – | 01/07/2017 | – | |
| (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 | – | |
| 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 | 48239015 | 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 | 48239012 | 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 | 48239013 | 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 | 48239019 | 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 | – |
| 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): Other | 70049019 | 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 | – |
| 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 | 7301 | 18% | – | 01/07/2017 | – |
Understanding the Polycarbonate Sheet HSN Code
Polycarbonate sheets, being products of plastic, primarily fall under Chapter 39 of the Harmonized System of Nomenclature (HSN), which covers “Plastics and articles thereof.” Within this chapter, the most relevant heading for polycarbonate sheets is 3920.
HSN 3920 specifically describes “Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.”
For polycarbonate sheets, you’ll typically find them under the sub-heading:
- 392061: This sub-heading is dedicated to “Of polycarbonates.”
- 39206110: This code is often used for “Rigid plain” polycarbonate sheets.
- 39206190: This “Other” category within 392061 covers other types of polycarbonate sheets not specifically mentioned.
It’s crucial to correctly identify whether the sheet is “non-cellular” and “not reinforced, laminated, supported or similarly combined with other materials” as these characteristics guide the HSN classification. If the polycarbonate sheet has additional features like reinforcement or lamination, its HSN code might differ.
The GST Rate for Polycarbonate Sheets
Based on the provided data, polycarbonate sheets falling under HSN code 3920 are subject to an 18% GST rate. This rate has been in effect since July 1, 2017, and applies consistently across various types of “other plates, sheets, film, foil and strip, of plastics.” There is no CESS (%) applicable to these HSN codes.
Understanding Related Classifications
The data also includes other HSN codes that are important to distinguish from polycarbonate sheets:
- Chapter 46 (4601): This chapter pertains to “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.” While it mentions “sheet form,” these refer to plaited materials, not plastic sheets, and carry a 5% GST rate.
- Chapter 48 (4823): This chapter deals with “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.” Even though some items are “in sheet,” they are paper-based and carry an 18% GST.
- Chapter 70 (7004): This chapter is for “Glass and glassware,” including “Drawn glass and blown glass, in sheets.” While also a sheet material, its composition is glass, not plastic, and it has an 18% GST.
- Chapter 73 (7301): This chapter covers “Articles of iron or steel,” specifically “Sheet piling of iron or steel.” Again, these are metal sheets and not polycarbonate, with an 18% GST rate.
Always ensure you are accurately classifying the material to avoid discrepancies in GST compliance.
Facebook
Twitter
Instagram
LinkedIn
Youtube
