Acrylic Sheet HSN Code: Classification for Plastic Sheets and Boards
Acrylic sheets are widely used in sign boards, partitions, furniture, display units and many other applications. Under GST, acrylic plastic sheets and boards are classified under specific HSN codes in the plastics chapter. Knowing the correct HSN code helps in applying the right GST rate and preparing error free invoices.
What is the HSN code for acrylic plastic sheets?
Most flat acrylic plastic sheets, plates and films fall under chapter 39 of the tariff. Non cellular acrylic sheets that are not reinforced or combined with other materials are often classified under HSN 3920. If the sheet is worked further, embossed or backed, it may fall under another line of the same chapter.
Are acrylic boards classified differently under HSN?
Acrylic boards and panels are also treated as plastic sheets as long as their main component is acrylic resin. They are usually classified under the same broad heading as acrylic sheets, with the exact sub code depending on thickness, form and surface finish. Where the board is part of a complete sign or display unit, the classification may move to a different heading.
How does GST apply to acrylic sheets?
Acrylic sheets generally attract GST at the standard goods rate band, commonly 18%. The same rate often applies to acrylic boards and panels used for industrial, commercial or decorative purposes. Dealers should verify the current rate in the GST schedule when issuing tax invoices or quotations.
Is the HSN code same for colored and clear acrylic sheets?
Colored and clear acrylic sheets are normally classified under the same HSN heading as long as they have similar composition and use. Colouring, printing or surface texturing does not usually change the basic classification. Only when products become finished goods like illuminated signs might the HSN code move to another chapter.
What products fall under acrylic panel classification?
Acrylic panels used in furniture, partitions, displays, machine guards and similar applications can fall under the acrylic sheet or board heading. If the panel is sold as a raw sheet or cut to size plate, it stays under plastics chapter codes like 3920. If it is part of a complete unit like a lighted sign, the classification can follow the finished article instead.
HSN code and GST rate for acrylic sheet products
| Product / Service | HSN / SAC Code | Product description | GST rate (%) |
|---|---|---|---|
| Acrylic plastic sheets and plates | 3920 | Flat non-cellular acrylic sheets, plates and films not reinforced or combined with other materials | 18 |
| Acrylic boards and panels | 3920 / 3921 | Acrylic boards or panels cut to size for signs, furniture or partitions | 18 |
Note: HSN sub codes and GST rates for acrylic sheets depend on the exact product description and amendments in GST law. Businesses should confirm the latest rate and heading before filing returns.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for acrylic plastic sheets?
Acrylic plastic sheets and plates are generally classified in chapter 39 under headings like HSN 3920 or 3921, depending on their form and whether they are cellular or reinforced.
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Are acrylic boards classified differently under HSN?
No, acrylic boards are usually covered under the same plastics chapter as acrylic sheets. The exact sub code can vary with thickness, reinforcement and form.
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How does GST apply to acrylic sheets?
Acrylic sheets usually attract GST at around 18%, which is the standard rate for many plastic products. The final rate must be checked in the latest GST schedule.
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Is the HSN code same for colored and clear acrylic sheets?
Yes, both colored and clear acrylic sheets are generally classified under the same HSN heading, as colour alone does not change the basic nature of the product.
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What products fall under acrylic panel classification?
Acrylic panels, sign blanks, display boards and machine guards made mainly of acrylic often fall under the same plastics heading, unless they become part of a finished electrical or mechanical device.