Teflon Sheet HSN Code
GST rates and HSN code for Teflon Sheet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| 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 | 46019400 | 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 | 46019200 | 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 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 – | 39207312 | 18% | – | 01/07/2017 | – | |
| (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 | – | |
| 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 | 48239012 | 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 | 48239013 | 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 | 48239019 | 18% | – | 01/07/2017 | – | |
| 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 | – |
| 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): Other | 70049019 | 18% | – | 15/11/2017 | – | |
| 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 | – |
| 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 | 7301 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Teflon Sheet and Its GST
Teflon sheets, known for their exceptional non-stick properties, chemical inertness, and high temperature resistance, are crucial in a wide array of industrial and commercial applications. For businesses manufacturing, trading, or importing these specialized plastic sheets in India, a precise understanding of their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is fundamental for seamless operations and compliance. Let’s delve into the specifics.
Placing Teflon Sheet in the HSN Plastics Chapter
The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying products, integral for both international trade and domestic taxation, including India’s GST. Teflon, chemically known as Polytetrafluoroethylene (PTFE), is a type of plastic. Therefore, Teflon sheets primarily fall under Chapter 39 of the HSN, which covers “Plastics and articles thereof.”
The HSN Code for Teflon Sheet and Its GST Rate
The provided data directly specifies the HSN code for Teflon sheets:
- 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
- HSN Code: 39209949
- GST Rate: 18%
- Effective Date: July 1, 2017
This HSN code (39209949) explicitly identifies sheets made of Poly(Tetrafluoroethylene) (PTFE), which is commonly known as Teflon. The description indicates that this applies to non-cellular sheets that are not reinforced, laminated, or similarly combined with other materials.
It’s important to differentiate Teflon sheets from other types of sheets mentioned in the data, such as:
- Sheets of plaiting materials (Chapter 46, 5% GST)
- Paper or paperboard sheets (Chapter 48, 18% GST)
- Glass sheets (Chapter 70, 18% GST)
- Iron or steel sheet piling (Chapter 73, 18% GST)
Each of these has its own distinct HSN classification and GST rate based on its fundamental material and composition.
Why Accurate HSN Classification is Crucial for Teflon Sheets
For any business dealing with Teflon sheets, precise HSN classification is not merely a regulatory formality; it’s a critical component of sound business practice:
- GST Compliance: It ensures correct calculation and remittance of GST, which is fundamental to avoiding discrepancies, audits, and potential penalties. The consistent 18% rate for Teflon sheets simplifies this.
- Accurate Invoicing: HSN codes are a mandatory element on GST invoices for all registered businesses, enhancing transparency and aiding reconciliation.
- Input Tax Credit (ITC): Correct classification allows businesses to accurately claim Input Tax Credit on raw materials or inputs used in manufacturing, or on the purchase of Teflon sheets themselves.
- Efficient Trade: Standardized HSN codes streamline customs procedures for both importing and exporting plastics and related products, reducing delays and potential disputes.
Businesses should always refer to the latest official GST notifications and HSN classification guides or seek expert advice to ensure their practices align with current regulations.
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