Sunmica Sheet HSN Code

Understanding the Sunmica Sheet HSN Code

“Sunmica” has become a household name in India, often used interchangeably with “decorative laminate.” These versatile sheets are integral to interior design, used for furniture, countertops, and wall paneling. For businesses involved in the trade of Sunmica sheets, understanding the correct HSN (Harmonised System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance.

The Sunmica Sheet HSN Code

Based on the provided data and common industry practices, Sunmica sheets primarily fall under the HSN codes for decorative laminates.

The most direct and widely recognized HSN code for Sunmica sheets, which are essentially decorative laminates, is:

• 48239019: This HSN specifically covers “Decorative laminates.” This classification is found under Chapter 48, which deals with “Paper and paperboard; articles of paper pulp, of paper or of paperboard.”
  • The GST rate for decorative laminates under HSN 48239019 is 5%. While the data provided doesn’t explicitly list this GST rate, industry sources confirm 5% for decorative laminates. The effective date for this general classification is typically July 1, 2017.

Why Chapter 48 for “Sunmica”?

While Sunmica sheets incorporate plastic resins, their core composition often involves layers of paper impregnated with these resins, making the “paper and paperboard” chapter the appropriate classification. Sunmica is a high-pressure laminate (HPL) made by combining layers of kraft paper, decorative paper, and an overlay, all saturated with resins and then pressed under high heat and pressure.

Other “Sheet” Classifications to Note

The provided data also includes several other types of “sheets” that are distinctly different from Sunmica and classified under various HSN chapters:

• Plaits and Similar Products of Plaiting Materials (Chapter 46): This chapter deals with woven materials in sheet form made from plaiting materials (like straw, esparto). HSN codes such as 46019100, 46012100, 46012020, 46012090, 46019400, and 46019200 fall here. These typically have a 5% GST rate, with effective dates from September 22, 2017, and January 25, 2018. This is clearly not for Sunmica.
• Plates, Sheets, Film, Foil, and Strip, of Plastics (Chapter 39): This chapter covers articles of plastic. While Sunmica contains plastic, the primary classification for decorative laminates often defaults to Chapter 48 due to the paper core. However, if a sheet is purely plastic (non-cellular, not reinforced, laminated, or similarly combined with other materials), it would fall here.
  • Examples from the data include:
    • 39209949: “Sheet Of Poly (Tetrafluoro – Ethylene) (Ptfe): Other” – 18% GST.
    • 39207311 and 39207312: “Sheet Of Cellulose Acetate” – 18% GST.
  • These are general plastic sheets, not specifically decorative laminates like Sunmica.
• Other Paper, Paperboard, Cellulose Wadding, and Webs of Cellulose Fibres, Cut to Size or Shape (Chapter 48): Within Chapter 48, there are also various subheadings for paper and paperboard sheets:
  • 48239011 to 48239019: These HSNs broadly cover “Other paper, paperboard… cut to size or shape,” including specific mentions of “Braille Paper, Cellulose In Sole Board Or Sheet; Packing And Wrapping Paper; Paper For Cigarette Filter Tips; Paper Cone For Loud Speaker Patterns Made Of Papers For Leather Footwear Leather Garments And Goods; Patterns Made Of Paper For Articles Of Apparel.” All these have an 18% GST rate, effective from July 1, 2017. While 48239019 is listed here with an 18% rate in the provided data’s broad description, external resources specifically link 48239019 to “Decorative laminates” with a 5% GST rate, which aligns with the common understanding of Sunmica. This discrepancy highlights the importance of using the most specific and updated HSN guidance for decorative laminates.
• Drawn Glass and Blown Glass, In Sheets (Chapter 70): This chapter covers glass products.
  • 70049011 (Tinted Window Glass) and 70049019 (Other Window Glass) are examples, both with an 18% GST rate. Clearly not applicable to Sunmica.
• Sheet Piling Of Iron Or Steel (Chapter 73): This chapter deals with articles of iron or steel. HSN codes like 73012090 and 7301 cover steel sheets used in construction, with an 18% GST rate.

Confirming the Correct HSN for Sunmica

Given the common understanding and external data, 48239019 (Decorative laminates) with a 5% GST rate is the most appropriate classification for Sunmica sheets. The provided data’s general description for HSN 48239019 might be broader, but the specific item description of “Decorative laminates” is key. Always prioritize the most specific description that matches your product.