Polypropylene Sheet HSN Code
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 | – |
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.
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