---
title: "HSN Code for Polyurethane Based Other Plastics | HSN 39159071 GST Rate"
description: "Find HSN and GST Rates for 39159071 related to Polyurethane Based Other Plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39159071/"
---

# HSN Code 39159071: Polyurethane Based 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 cellulose and its chemical derivatives:Of regenerated cellulose | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39159071 ?

It includes Polyurethane Based Other Plastics

### Any common misclassification issue with Polyurethane Based 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.

### Does packaging or labelling change the GST for Polyurethane Based Other Plastics?

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.

### Can we claim ITC on inputs used to trade Polyurethane Based 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.

### Do e‑way bill and e‑invoice apply for Polyurethane Based 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.

### How should mixed supplies be billed when Polyurethane Based Other Plastics is sold with other items?

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