---
title: "HSN Code for Cellulose Nitrate/Celluloid Tubes | HSN 39159072 GST Rate"
description: "Find HSN and GST Rates for 39159072 related to Cellulose Nitrate/Celluloid Tubes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39159072/"
---

# HSN Code 39159072: Cellulose Nitrate/Celluloid Tubes

- [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: Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39159072 ?

It includes Cellulose Nitrate/Celluloid Tubes

### Does packaging or labelling change the GST for Cellulose Nitrate/Celluloid Tubes?

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.

### Any common misclassification issue with Cellulose Nitrate/Celluloid Tubes?

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

### How should mixed supplies be billed when Cellulose Nitrate/Celluloid Tubes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose Nitrate/Celluloid Tubes; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Cellulose Nitrate/Celluloid Tubes?

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

### How much GST applies to Cellulose Nitrate/Celluloid Tubes?

Under HSN 39159072, Cellulose Nitrate/Celluloid Tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice.