Polypropylene Sheet HSN Code

GST rates and HSN code for Polypropylene Sheet.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Man-made filaments; strip and the like of man-made textile materialsSynthetic Filament Yarn (Other Than Sewing Thread), Not Put Up For Retail Sale, Including Synthetic Monofilament Of Less Than 67 Decitex Other Yarn, Multiple (Folded) Or Cabled : Other :Polypropylene Filament Yarn5402693018%13/10/2017 1/07/2017
Other Monofilament Of Polypropylene5404120018%13/10/2017 1/07/2017
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkPlaits 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 Arti460191005%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 Arti460121005%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 Arti460120205%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 Arti460120905%25/01/2018 22/09/2017
Plastics and articles thereofOther 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): Other3920994918%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 –3920731118%01/07/2017
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Polypropylene Articles, Not Elsewhere Specified Or Included3926908018%15/11/2017 1/07/2017
Waste, Parings And Scrap, Of Plastics – Of Other Plastics :Of Polypropylene3915901018%13/10/2017
(waste and scrap) paper or paperboardOther 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; Packin4823901818%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; Packin4823901118%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; Packin4823901418%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; Packin4823901518%01/07/2017
Carpets and other textile floor coveringsCarpets And Other Textile Floor Coverings, Tufted, Whether Or Not Made Up – Of Other Man – Made Textile Materials : 100% Polypropylene Carpet Mats With Jute, Rubber, Latex Or Pu Foam Backing5703302012%13/10/2017 1/07/2017
Glass and glasswareDrawn 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): Tinted7004901118%15/11/2017
Other made up textile articles; sets; worn clothing and worn textile articles; ragsSacks And Bags, Of A Kind Used For The Packing Of Goods Of Man-Made Textile Materials: Other, Of Polyethylene Or Polypropylene Strip Or The Like63053300001/07/2017
Articles of iron or steelSheet 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 : Other7301209018%01/07/2017
Man-made staple fibresYarn (Other Than Sewing Thread) Of Synthetic Staple Fibres, Not Put Up For Retail Sale – Other Yarn, Containing 85% Or More By Weight Of Synthetic Staple Fibres : Multiple (Folded) Or Cabled Yarn : Polypropylene Spun Yarn5509421012%13/10/2017
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereofTwine, Cordage, Ropes And Cables, Whether Or Not Plaited Or Braided And Whether Or Not Impregnated, Coated, Covered Or Sheathed With Rubber Or Plastics – Of Polyethylene Or Polypropylene : Binder Or Baler Twine5607410012%15/11/2017 1/07/2017

Understand the Polypropylene Sheet HSN Code: Your GST Guide

Polypropylene sheets are versatile materials used in countless applications, from packaging and stationery to construction and automotive parts. Understanding their Harmonized System of Nomenclature (HSN) code and the associated Goods and Services Tax (GST) rates is essential for businesses dealing with these products to ensure accurate taxation and compliance. Let’s delve into the HSN classification for polypropylene sheets and related items.

Polypropylene Sheets Reside in Chapter 39: Plastics and Articles Thereof

The primary classification for polypropylene sheets falls under Chapter 39 of the HSN system: “Plastics and articles thereof.” This chapter encompasses a wide range of plastic materials in various forms, including plates, sheets, film, foil, and strip.

Locating Polypropylene Sheets Under HSN 3920 and 3926

Within Chapter 39, polypropylene sheets are most commonly found under HSN code 3920 or 3926, depending on their specific characteristics and manufacturing.

HSN 3920: Other Plates, Sheets, Film, Foil, and Strip of Plastics

HSN code 3920 covers “Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.”

Specifically for polypropylene sheets, you will often find them under:

  • 39202090: This is a broad category for “Other plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (Excl. self-adhesive products, and floor, wall and ceiling coverings of Heading 3918): Other.” This is a frequently used code for general polypropylene sheets.
  • Other variations like 39202010 and 39202020 may apply to specific types or forms of polypropylene sheets not elsewhere specified.

The consistent GST rate for polypropylene sheets under HSN 3920 is 18%, effective from July 1, 2017.

HSN 3926: Other Articles of Plastics

Sometimes, polypropylene sheets that have undergone further processing or are considered “articles” of plastic may fall under HSN 3926, which covers “Other articles of plastics and articles of other materials of headings 3901 to 3914.

Related Polypropylene Products and Their HSN Codes

It’s important to differentiate polypropylene sheets from other polypropylene-based products, which may have different HSN classifications and GST rates:

  • Polypropylene Filament Yarn: This falls under Chapter 54, “Man-made filaments,” with codes like 54026930 and 54041200, both attracting an 18% GST.
  • Polypropylene Carpet Mats: These are classified under Chapter 57, “Carpets and other textile floor coverings,” specifically HSN 57033020, with a 12% GST rate.
  • Sacks and Bags of Polypropylene Strip: These packaging materials are under Chapter 63, “Other made up textile articles,” with HSN 63053300, having a 0% GST rate.
  • Polypropylene Spun Yarn: Found under Chapter 55, “Man-made staple fibres,” HSN 55094210 carries a 12% GST rate.
  • Waste, Parings, and Scrap of Polypropylene: This is classified under HSN 39159010 within Chapter 39, attracting an 18% GST.

FAQs

What is the primary HSN code for a standard polypropylene sheet?

The primary HSN code for a standard polypropylene sheet is 39202090.

Does the HSN code for polypropylene sheets change based on thickness?

While specific sub-classifications may exist, standard polypropylene sheets typically remain under 39202090, regardless of thickness.

What is the HSN code for bags made from polypropylene strip?

Sacks and bags made of polypropylene strip (HSN 63053300) have a 0% GST rate.

What is the GST rate for polypropylene spun yarn?

Polypropylene spun yarn (HSN 55094210) is subject to a 12% GST rate.

Can a polypropylene sheet be classified under HSN 3926?

Yes, if the polypropylene sheet is considered an “article” of plastics or has undergone significant further processing, it might fall under HSN 39269080.

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