What products are classified under HSN 39053000 ?
It includes Polyethylene in Primary Forms
HSN Code 39053000 represents Polyethylene in Primary Forms under GST classification. This code helps businesses identify Polyethylene in Primary Forms correctly for billing, taxation, and trade. With HSN Code 39053000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polyethylene in Primary Forms.
HSN Code 39053000 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 | 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers in primary forms | Vinyl acetate copolymers : Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups | 9% | 9% | 18% | 0% |
Description of goods
Vinyl acetate copolymers : Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups
Chapter
39 – Plastics and articles thereof
Sub Chapter
3905 – Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers in primary forms
Polyethylene in Primary Forms does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material | |
| Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) resins | |
| Poly (vinyl acetate) : In aqueous dispersion: Other | |
| Poly (vinyl acetate) : Other : Poly (vinyl acetate) (PVA) moulding material | |
| Poly (vinyl acetate) : Other : Poly (vinyl acetate) and resins | |
| Poly (vinyl acetate) : Other : Other | |
| Vinyl acetate copolymers : In aqueous dispersion | |
| Vinyl acetate copolymers : Other | |
| Other : Copolymers | |
| Other : Other : Poly (vinyl pirolidone) (p alcohol) | |
| Other : Other : Other |
Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material
Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) resins
Poly (vinyl acetate) : In aqueous dispersion: Other
Poly (vinyl acetate) : Other : Poly (vinyl acetate) (PVA) moulding material
Poly (vinyl acetate) : Other : Poly (vinyl acetate) and resins
Poly (vinyl acetate) : Other : Other
Vinyl acetate copolymers : In aqueous dispersion
Vinyl acetate copolymers : Other
Other : Copolymers
Other : Other : Poly (vinyl pirolidone) (p alcohol)
Other : Other : Other
It includes Polyethylene in Primary Forms
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyethylene in Primary Forms; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Under HSN 39053000, Polyethylene in Primary Forms attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.