---
title: "HSN Code for Phenoplast (Other Plastics) | HSN 39159061 GST Rate"
description: "Find HSN and GST Rates for 39159061 related to Phenoplast (Other Plastics) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39159061/"
---

# HSN Code 39159061: Phenoplast (Other Plastics)

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/)
- [Sub-chapter 3915: Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of other plastics : Of amino resins; phenolic resins and polyurethanes : Of phenoplast | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39159061 ?

It includes Phenoplast (Other Plastics)

### Can we claim ITC on inputs used to trade Phenoplast (Other Plastics)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Phenoplast (Other Plastics) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Phenoplast (Other Plastics); Nil for exempt items if applicable).

### How much GST applies to Phenoplast (Other Plastics)?

Under HSN 39159061, Phenoplast (Other Plastics) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Phenoplast (Other Plastics)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Phenoplast (Other Plastics)?

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.