Stretch Film HSN Code
GST rates and HSN code for Stretch Film.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Photographic or cinematographic goods | Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Childrens Films Certified By The Central Board Of Film Certification To Be Childrens Film | 37061015 | 18% | – | 01/07/2017 | – |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Feature Films: Made Wholly Or Partly In Colour And Of A Length Not Exceeding 4,000 M | 37061013 | 18% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – | |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Other Childrens Film: Other | 37061059 | 12% | – | 01/07/2017 | – | |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Educational Shots, And Films: Certified As Predominantly Educational By The Central Board Of Film Certification | 37069061 | 12% | – | 01/07/2017 | – | |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Short Films Not Elsewhere Specified Or Included | 37061070 | 12% | – | 01/07/2017 | – | |
| Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Exceeding 16 Mm But Not Exceeding | 37025590 | 18% | – | 01/07/2017 | – | |
| Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Of A Width Of 35 Mm Or More: Educational Shorts, And Films: Other | 37061069 | 12% | – | 01/07/2017 | – | |
| 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 Cellulose Or Its Chemical Derivatives: Of Regenerated Cellulose: Other :Other | 39207199 | 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 | – | |
| 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: Plates, Sheets, Strip, Film Or Foil Of Copolymers Of Vinyl Chloride And Vinyl | 39209931 | 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 | – | |
| Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Polycarbonates, Alkyd Resins, Polyallyl Esters Or Other Polyesters : Of Unsaturated Polyesters | 39206320 | 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 Polycarbonates, Alkyd Resins, Polyallyl Esters Or Other Polyesters : Of Other Polyesters : Pac | 39206912 | 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 Amino – Resins : Other | 39209390 | 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 Polycarbonates, Alkyd Resins, Polyallyl Esters Or Other Polyesters : Of Other Polyesters : Oth | 39206999 | 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 Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain | 39201092 | 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 Polycarbonates, Alkyd Resins, Polyallyl Esters Or Other Polyesters : Of Other Polyesters : Oth | 39206931 | 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 Polycarbonates, Alkyd Resins, Polyallyl Esters Or Other Polyesters : Of Other Polyesters : Oth | 39206992 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Stretch Film
Stretch film is an indispensable packaging material, widely used across industries for securing goods, protecting them from dust and moisture, and simplifying logistics. For businesses in India involved in the manufacturing, import, export, or sale of stretch film, accurately determining its Harmonized System of Nomenclature (HSN) code is crucial for proper Goods and Services Tax (GST) compliance. The key to classifying stretch film lies in its material composition, which is almost exclusively plastic.
Identifying the HSN Code for Stretch Film: It’s All About Plastics!
The core characteristic of stretch film is that it is a plastic film. Therefore, its HSN classification will almost certainly fall under Chapter 39: Plastics and articles thereof. Within this chapter, the descriptions focus on various forms of plastic sheets, films, and strips.
The most relevant HSN codes for stretch film will be found under:
- Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials: This broad heading perfectly describes stretch film, which is a non-cellular plastic film designed for wrapping and stretching. Based on the specific type of plastic polymer used, stretch film could fall under several HSN sub-categories, all attracting an 18% GST rate:
- Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain: HSN 39201092. Polyethylene (PE) is a very common material for manufacturing stretch film due to its inherent flexibility and stretchability. This is a highly probable HSN for many types of stretch film.
- Of Cellulose Or Its Chemical Derivatives: Of Regenerated Cellulose: Other :Other: HSN 39207199. While less common for typical industrial stretch film, some specialized films might use cellulose derivatives.
- Of Other Plastics: Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other: HSN 39209949. PTFE (Teflon) films are highly specialized and not typically used for general stretch wrapping, but illustrate the specific classification for different plastic types.
- Of Acrylic Polymers: Of Poly (Methyl Methacrylate): Sheets :Flexible, Plain: HSN 39205112. Again, this would be for very specific types of films, not general stretch wrap.
- Of Polyamides: Poly (Amide Fluoride) Film: Other : Other: HSN 39209299.
- Of Polycarbonates, Alkyd Resins, Polyallyl Esters Or Other Polyesters: Various codes like HSN 39206320, 39206912, 39206999, 39206931, 39206992. While some polyesters can be used in films, polyethylene remains the dominant material for stretch film due to its elasticity.
- Of Amino – Resins : Other: HSN 39209390.
- Of Copolymers Of Vinyl Chloride And Vinyl Acetate: HSN 39209931. PVC (Polyvinyl Chloride) is another plastic sometimes used for stretch film, particularly cling film for food.
In essence, if you are dealing with stretch film, its HSN code will almost certainly begin with 3920, followed by more specific digits determined by the type of plastic polymer (most commonly polyethylene) and its characteristics. All these fall under the 18% GST rate.
Distinguishing from Photographic or Cinematographic Films
It is important to note that the provided data also lists various “film” classifications under Chapter 37: Photographic or cinematographic goods. These are distinctly different from packaging stretch film. Examples include:
- Cinematographic Film, Exposed And Developed (e.g., HSN 37061015, 37061013, 37061059, 37069061, 37061070, 37061069)
- Photographic Film In Rolls, Sensitised, Unexposed (e.g., HSN 37025290, 37025590)
These films are specifically for imaging purposes and are not to be confused with plastic packaging films like stretch film. Their GST rates vary from 12% to 18%.
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