GST rates and HSN code for Polypropylene Sheet.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Man-made filaments; strip and the like of man-made textile materials | Synthetic 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 Yarn | 54026930 | 18% | – | 13/10/2017 1/07/2017 | – |
Other Monofilament Of Polypropylene | 54041200 | 18% | – | 13/10/2017 1/07/2017 | – | |
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 | – | |
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 Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Polypropylene Articles, Not Elsewhere Specified Or Included | 39269080 | 18% | – | 15/11/2017 1/07/2017 | – | |
Waste, Parings And Scrap, Of Plastics – Of Other Plastics :Of Polypropylene | 39159010 | 18% | – | 13/10/2017 | – | |
(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 | – | |
Carpets and other textile floor coverings | Carpets 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 Backing | 57033020 | 12% | – | 13/10/2017 1/07/2017 | – |
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 | – |
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 Man-Made Textile Materials: Other, Of Polyethylene Or Polypropylene Strip Or The Like | 63053300 | 0 | – | 01/07/2017 | – |
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 | – |
Man-made staple fibres | Yarn (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 Yarn | 55094210 | 12% | – | 13/10/2017 | – |
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof | Twine, 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 Twine | 56074100 | 12% | – | 15/11/2017 1/07/2017 | – |
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.
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.
Within Chapter 39, polypropylene sheets are most commonly found under HSN code 3920 or 3926, depending on their specific characteristics and manufacturing.
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:
The consistent GST rate for polypropylene sheets under HSN 3920 is 18%, effective from July 1, 2017.
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.
It’s important to differentiate polypropylene sheets from other polypropylene-based products, which may have different HSN classifications and GST rates:
The primary HSN code for a standard polypropylene sheet is 39202090.
While specific sub-classifications may exist, standard polypropylene sheets typically remain under 39202090, regardless of thickness.
Sacks and bags made of polypropylene strip (HSN 63053300) have a 0% GST rate.
Polypropylene spun yarn (HSN 55094210) is subject to a 12% GST rate.
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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