What products are classified under HSN 39014010 ?
It includes Linear low-density polyethylene (LLDPE)
HSN Code 39014010 represents Linear low-density polyethylene (LLDPE) under GST classification. This code helps businesses identify Linear low-density polyethylene (LLDPE) correctly for billing, taxation, and trade. With HSN Code 39014010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Linear low-density polyethylene (LLDPE).
HSN Code 39014010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 39 | Plastics and articles thereof | 3901 | Polymers of ethylene, in primary forms | Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content | 9% | 9% | 18% | 0% |
Description of goods
Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content
Chapter
39 – Plastics and articles thereof
Sub Chapter
3901 – Polymers of ethylene, in primary forms
Linear low-density polyethylene (LLDPE) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Polyethylene having a specific gravity of less than 0.94 : Linear low density polyethylene (LLDPE) | |
| Polyethylene having a specific gravity of less than 0.94 : Low density polyethylene (LDPE) | |
| Polyethylene having a specific gravity of less than 0.94 : Other | |
| Polyethylene having a specific gravity of 0.94 or more | |
| Ethylene-vinyl acetate copolymers | |
| Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Other | |
| Other: Other | |
| Polymers of ethylene, in primary forms - other: linear medium density polyethylene (lmdpe) | |
| Polymers of ethylene, in primary forms - other: other |
Polyethylene having a specific gravity of less than 0.94 : Linear low density polyethylene (LLDPE)
Polyethylene having a specific gravity of less than 0.94 : Low density polyethylene (LDPE)
Polyethylene having a specific gravity of less than 0.94 : Other
Polyethylene having a specific gravity of 0.94 or more
Ethylene-vinyl acetate copolymers
Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Other
Other: Other
Polymers of ethylene, in primary forms - other: linear medium density polyethylene (lmdpe)
Polymers of ethylene, in primary forms - other: other
It includes Linear low-density polyethylene (LLDPE)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Linear low-density polyethylene (LLDPE); Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 39014010, Linear low-density polyethylene (LLDPE) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.