Guide to HSN Chapter 39

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    Sub Chapters under HSN Chapter 39

    The following Sub Chapters fall under HSN Chapter 39:

    Sub Chapter
    Description
    Sub Chapter
    3901
    Description
    Polymers of ethylene, in primary forms
    Sub Chapter
    3902
    Description
    Polymers of propylene or of other olefins,in primary forms
    Sub Chapter
    3903
    Description
    Polymers of styrene , in primary forms
    Sub Chapter
    3904
    Description
    Polymers of vinyl chlorideor of other halogenated olefins , in primary forms
    Sub Chapter
    3905
    Description
    Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers in primary forms
    Sub Chapter
    3906
    Description
    Acrylic polymers in primary forms
    Sub Chapter
    3907
    Description
    Polyacetals , other polyethers and epoxide resins, in primary forms ;polycarbonates , alkyd resins ,polyallylesters and other polyesters , in primary forms
    Sub Chapter
    3908
    Description
    Polyamides in primary forms
    Sub Chapter
    3908
    Description
    Amino-resins , phenolic resins and polyurethanes, in primary forms
    Sub Chapter
    3909
    Description
    Amino-resins , phenolic resins and polyurethanes, in primary forms
    Sub Chapter
    3910
    Description
    Silicones in primary forms
    Sub Chapter
    3911
    Description
    Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides,polysulphones and other products specified in note 3 to this chapter ,not elsewhere specified or included ,in primary forms
    Sub Chapter
    3912
    Description
    Cellulose and its chemical derivatives ,not elsewhere specified or included ,in primary forms
    Sub Chapter
    3913
    Description
    Natural polymers (for example, alginic acid)and modified natural polymers (for example,hardened proteins , chemical derivatives of natural rubber), not elsewhere specified or included , in primary forms
    Sub Chapter
    3914
    Description
    Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms
    Sub Chapter
    3915
    Description
    Waste, parings and scrap, of plastics
    Sub Chapter
    3916
    Description
    Monofilament of which any cross-sectional dimension exceeds 1 mm, rods,sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
    Sub Chapter
    3917
    Description
    Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows,flanges), of plastics
    Sub Chapter
    3918
    Description
    Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
    Sub Chapter
    3919
    Description
    Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
    Sub Chapter
    3920
    Description
    Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
    Sub Chapter
    3921
    Description
    Other plates, sheets, film, foil and strip, of plastics
    Sub Chapter
    3922
    Description
    Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
    Sub Chapter
    3923
    Description
    Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
    Sub Chapter
    3924
    Description
    Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
    Sub Chapter
    3925
    Description
    Builders’ ware of plastics, not elsewhere specified or included
    Sub Chapter
    3926
    Description
    Other articles of plastics and articles of other materials of headings 3901 to 3914

    Case Laws Related to Chapter 39

    Order Number
    Description
    Order Number
    GUJ/GAAAR/APPEAL/2022/11
    Description
    ROTEX FABRIC PVT. LTD (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2022/10
    Description
    KARAM GREEN BAGS (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    31/2022
    Description
    RAVEENDRA REDDY, DIRECTOR GENERAL OF ANTI-PROFITEERING INDIRECT TAXES & CUSTOMS vs. MYK LATICRETE INDIA PVT LTD (National Anti Profiteering Authority)
    Order Number
    04/2022-23
    Description
    ULTRA TECH SUSPENSION PRIVATE LIMITED (Authority for Advance Ruling, Uttarakhand)
    Order Number
    GST-ARA-49/2020-21/B-29
    Description
    NILKAMAL LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/2022/11
    Description
    TEXEL INDUSTRIES LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    KAR/AAAR/02/2022
    Description
    TIME TECHNOPLAST LTD. (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    TN/07/ARA/2022
    Description
    SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES (Authority for Advance Ruling, Tamilnadu)
    Order Number
    TN/45/ARA/2021
    Description
    MAHAVEER SHANTILAL BAFNA (RAM TRADERS) (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR ADRG 74/2021
    Description
    SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES (Authority for Advance Ruling, Karnataka)
    Order Number
    05/ODISHA-AAR/2018-19
    Description
    UTKAL POLYWEAVE INDUSTRIES (P) LTD. (Authority for Advance Ruling, Odisha)
    Order Number
    17/AAR/2018
    Description
    BORGWARNER MORSE SYSTEMS INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    06/WBAAAR/Appeal/2018
    Description
    ASSISTANT COMMISSIONER OF CENTRAL TAX, SANKRAIL DIVISION vs. Mega Flex Plastics Ltd. (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    Order No. 15
    Description
    SHUDHANSHU GARG (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    19/WBAAR/2018-19
    Description
    RLJ WOVEN SACKS PVT. LTD (Authority for Advance Ruling, West Bengal)
    Order Number
    16/AAR/2018
    Description
    SARO ENTERPRISES (Authority for Advance Ruling, Tamilnadu)
    Order Number
    16/WBAAR/2018-19
    Description
    SMVD POLYPACK PVT. LTD (Authority for Advance Ruling, West Bengal)
    Order Number
    MAH/AAAR/SS-RJ/06/2018-19
    Description
    NATIONAL PLASTIC INDUSTRIES LIMITED (Appellate Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    10/2018
    Description
    KL HI-TECH SECURE PRINT LTD. (Authority for Advance Ruling, Telangana)
    Order Number
    12/WBAAR/2018-19
    Description
    EAST HOOGHLY POLYPLAST PVT. LTD (Authority for Advance Ruling, West Bengal)
    Order Number
    09/WBAAR/2018-19
    Description
    Mega Flex Plastics Ltd. (Authority for Advance Ruling, West Bengal)
    Order Number
    08/WBAAR/2018-19
    Description
    M.D. MOHTA (Authority for Advance Ruling, West Bengal)
    Order Number
    1/ AAR/ 2018
    Description
    ANABOND LTD. (Authority for Advance Ruling, Tamilnadu)
    Order Number
    12
    Description
    RAMWAY FOODS LTD (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    GST-ARA-31/2017-18-B-39
    Description
    A.W. FABER-CASTELL (INDIA) PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-17/2017-18/B-23
    Description
    NATIONAL PLASTIC INDUSTRIES LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    GST-ARA-12/2017/B-15
    Description
    ACRYMOLD (Authority for Advance Ruling, Maharashtra)
    Order Number
    01/AR/SK-CP/ Daman/2017-18
    Description
    WESTERN CABLE ENGINEERING CABLE PVT. LTD. (Authority for Advance Ruling, Daman Diu and DNH)
    Order Number
    GST-ARA-08/2017/B-12
    Description
    CARGILL INDIA PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    W.P.(C)No.36413 of 2017
    Description
    SAMEER MAT INDUSTRIES AND KALEEL MAT INDUSTRIES vs. STATE OF KERALA, THE ASSISTANT STATE TAX OFFICER, THIRUVANANTHAPURAM AND FATHIMA STORE (Kerala High Court)
    Order Number
    KAR/ADRG/54/2021
    Description
    TIME TECHNOPLASE LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    RAJ/AAR/2021-22/26
    Description
    EKAM, (PROP. VINAY SINGH RAWAT) (Authority for Advance Ruling, Rajasthan)
    Order Number
    GST-ARA-78/2019-20/B-67
    Description
    ALUDECOR LAMINATION PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    GUJ/GAAR/R/45/2021
    Description
    SUPERCOAT INDIA (AYUSH BAID ) (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/29/2021
    Description
    RAMDEV FOOD PRODUCTS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-61/2020-21/B-31
    Description
    ARCO ELECTRO TECHNOLOGIES PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    TN/AAAR/13/2021(AR)
    Description
    SI AIR SPRINGS PRIVATE LIMITED (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    KER/102/2021
    Description
    SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES (Authority for Advance Ruling, Kerala)
    Order Number
    TN/17/ARA/2021
    Description
    DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAAR/APPEAL/2021/15
    Description
    GIRISH RATHOD(JAY AMBEY) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/14
    Description
    POOJA ENTERPRISE(NISHITH VIPINCHANDRA SHAH) (Appellate Authority for Advance Ruling, Gujrat)
    Order Number
    AAR/11/2020
    Description
    SOFT TURF (Appellate Authority for Advance Ruling, Kerala)
    Order Number
    TN/AAAR/02/2021(AR)
    Description
    MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    GUJ/GAAR/R/14/2021
    Description
    TRELLEBORG MARINE SYSTEMS INDIA PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/10/2021
    Description
    I-TECH PLAST INDIA PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    ANANTA SYNTHETIC INNOVATIONS (Authority for Advance Ruling, Gujrat)
    Order Number
    MAH/AAAR/RS-SK/32/2020-21
    Description
    THE DEPUTY COMMISSIONER (DIVISION – IV) vs. A RAYMOND FASTENERS INDIA PVT. LTD. (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    01/Puducherry-AAR/2020-21
    Description
    TEXBOND NON-WOVENS (Authority for Advance Ruling, Puducherry)
    Order Number
    UP ADRG 67/2020
    Description
    NILKAMAL LIMITED (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    GUJ/GAAR/R/99/2020
    Description
    M/S GUJARAT PLAST INDUSTRIES (Authority for Advance Ruling, Gujrat)
    Order Number
    KAR/AAAR 05/2020-21
    Description
    MACRO MEDIA DIGITAL IMAGING PVT. LTD (Appellate Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/73/2020
    Description
    GIRIVARIYA NON-WOVEN FABRICS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/72/2020
    Description
    AIR CONTROL AND CHEMICAL ENGINEERING CO. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/63/2020
    Description
    M/S. KARAM GREEN BAGS (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/62/2020
    Description
    MAX NON WOVEN PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/86/2020
    Description
    M/S JAY AMBEY (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/84/2020
    Description
    ROTEX FABRIC PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/91/2020
    Description
    APAR INDUSTRIES LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/90/2020
    Description
    ASHIMA DYECOT PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    GUJARAT RAFFIA INDUSTRIES LIMITED (Authority for Advance Ruling, Gujrat)
    Order Number
    KAR ADRG 42/2020
    Description
    M/S. MARKETTING COMMUNICATION AND ADVERTISING LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    GUJ/GAAR/R/59/2020
    Description
    MANISHBHAI CHAMPAKBHAI MEHTA (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/34/2020
    Description
    NISHITH VIPINCHANDRA SHAH (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/22/2020
    Description
    M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD (Authority for Advance Ruling, Gujrat)
    Order Number
    KER/94/2020
    Description
    M/S. DYNAMIC TECHNO MEDICALS PVT. LTD. (Authority for Advance Ruling, Kerala)
    Order Number
    TN/24/AAR/2020
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED (Authority for Advance Ruling, Tamilnadu)
    Order Number
    TN/15/AAR/2020
    Description
    M/S. HEAVY VEHICLES FACTORY (Authority for Advance Ruling, Tamilnadu)
    Order Number
    KAR ADRG 19/2020
    Description
    M/S. NEW SPACE INDIA LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    GST-ARA-47/2019-20/B-33
    Description
    M/S. A RAYMOND FASTENERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    11/2019-20
    Description
    M/S. THE RUBY MILLS LTD. (Authority for Advance Ruling, Uttarakhand)
    Order Number
    GUJ/GAAR/R/01/2020
    Description
    M/S. MOUNT FAB PACKAGING LLP (Authority for Advance Ruling, Gujrat)
    Order Number
    GST-ARA-46/2019-20/B-20
    Description
    M/S. SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    KAR ADRG 06/2020
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PVT. LTD. (Authority for Advance Ruling, Karnataka)
    Order Number
    Order No. 55
    Description
    RISHABH GARG RAGHAV GARG HUF (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    TN/04/AAR/2020
    Description
    PONRAJ (PROPRIETOR M/S. PPP ASSOCIATES) (Authority for Advance Ruling, Tamilnadu)
    Order Number
    TN/54/AAR/2019
    Description
    M/S. PAPAKA HERBS & SPICES PRIVATE LTD. (Authority for Advance Ruling, Tamilnadu)
    Order Number
    14/WBAAAR/APPEAL/2019
    Description
    M/S EAST HOOGHLY AGRO PLANTATION PVT. LTD. (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    12/WBAAAR/APPEAL/2019
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PVT. LTD. (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    AAR No. 32/AP/GST/2019
    Description
    M/S. SREE & CO. (Authority for Advance Ruling, Andhra Pradesh)
    Order Number
    33/WBAAR/2019-20
    Description
    SADGURU SEVA PARIDHAN PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    MAH/AAAR/SS-RJ/12/2019-20
    Description
    M/S. SUN PHARMACEUTICAL INDUSTRIES LTD. (Appellate Authority for Advance Ruling, Maharashtra)
    Order Number
    R/SPECIAL CIVIL APPLICATION NO. 7061 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7062 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7063 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7064 of 2019
    Description
    FS ENTERPRISE vs. STATE OF GUJARAT (Gujarat High Court)
    Order Number
    AAR No.40/AP/GST/2019
    Description
    M/S. MACRO MEDIA DIGITAL IMAGING PRIVATE LIMITED (Authority for Advance Ruling, Andhra Pradesh)
    Order Number
    GUJ/GAAR/R/2019/23
    Description
    M/S. PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD. (Authority for Advance Ruling, Gujrat)
    Order Number
    GUJ/GAAR/R/2019/22
    Description
    M/S. FLINT GROUP INDIA PRIVATE LIMITED. (Authority for Advance Ruling, Gujrat)
    Order Number
    AAR No. KAR ADRG 21/2019
    Description
    M/S. BHARAT ELECTRONICS LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    AAR No. KAR ADRG 19/2019
    Description
    ANTRIX CORPORATION LIMITED (Authority for Advance Ruling, Karnataka)
    Order Number
    19/WBAAR/2019-20
    Description
    EAST HOOGHLY AGRO PLANTATION PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    15/WBAAR/2019-20
    Description
    MACRO MEDIA DIGITAL IMAGING PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    V/AR-01/Emmbi/DMN/2019-20
    Description
    EMMBI INDUSTRIES LTD. (Authority for Advance Ruling, Daman Diu and DNH)
    Order Number
    GST-ARA-130/2018-19/B-64
    Description
    NEXTURE TECHNOLOGIES PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    14 /AAR/2019
    Description
    ABUBACKER KALEEL RAHMAN (PROP. M/S SAMEER MAT INDUSTRIES) (Authority for Advance Ruling, Tamilnadu)
    Order Number
    GST-ARA-140/2018-19/B-54
    Description
    RK INDUSTRIES (Authority for Advance Ruling, Maharashtra)
    Order Number
    02/WBAAAR/Appeal/2019
    Description
    U.S. POLYTECH (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    GST-ARA-91/2018-19/B-53
    Description
    A RAYMOND FASTENERS INDIA PVT. LTD. (Authority for Advance Ruling, Maharashtra)
    Order Number
    RAJ/AAR/2019-20/02
    Description
    LAXMI RUBBER INDUSTRIES (Authority for Advance Ruling, Rajasthan)
    Order Number
    AAAR/02/2019 (AR)
    Description
    SENTHILKUMAR THILAGAVATHY (M/S. JVS TEX) (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    KER/28/2019
    Description
    SAMEER MAT INDUSTRIES (Authority for Advance Ruling, Kerala)
    Order Number
    TN/10/AAR/2019
    Description
    JANAKIRAMAN GOVINDARAJAN, PROP. M/S. VALUEMAX POLY PLAST (Authority for Advance Ruling, Tamilnadu)
    Order Number
    41/WBAAR/2018-19
    Description
    PIYUSH POLYTEX INDUSTRIES PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    A.R. Appeal No. 1/2018/AAAR
    Description
    SARO ENTERPRISES (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    09/2018-19
    Description
    GOODWEAR FASHION PVT. LTD. SIDCUL PANTNAGAR. (Authority for Advance Ruling, Uttarakhand)
    Order Number
    08/WBAAAR/Appeal/2018
    Description
    ASSISTANT COMMISSIONER OF CENTRAL TAX (T & R) , HOWRAH CGST & CX COMMISSIONERATE vs. RLJ WOVEN SACKS PVT. LTD. (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    34/WBAAR/2018-19
    Description
    DINMAN POLYPACKS PVT. LTD. (Authority for Advance Ruling, West Bengal)
    Order Number
    31/WBAAR/2018-19
    Description
    U.S. POLYTECH (Authority for Advance Ruling, West Bengal)
    Order Number
    14/2018-19
    Description
    MAHALAXMI POLYPACK PVT. LTD. (Authority for Advance Ruling, Uttarakhand)
    Order Number
    GST-ARA-74/2018-19/B-169
    Description
    SHRADHA POLYMATS (Authority for Advance Ruling, Maharashtra)
    Order Number
    ORDER NO. 20
    Description
    HARIOM ENTERPRISES (Authority for Advance Ruling, Uttar Pradesh)
    Order Number
    22/2018
    Description
    NAGRANI WAREHOUSEING PRIVATE LIMITED (Authority for Advance Ruling, Madhya Pradesh)
    Order Number
    07/WBAAAR/Appeal/2018
    Description
    EAST HOOGHLY POLYPLAST PVT. LTD. (Appellate Authority for Advance Ruling, West Bengal)
    Order Number
    GST-ARA-107/2019-20/B-73
    Description
    GARWARE INDUSTRIES LIMITED (Authority for Advance Ruling, Maharashtra)

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