---
title: "HSN Code for Plasticized Cellulose Nitrate Film Scrap | HSN 39159073 GST Rate"
description: "Find HSN and GST Rates for 39159073 related to Plasticized Cellulose Nitrate Film Scrap with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39159073/"
---

# HSN Code 39159073: Plasticized Cellulose Nitrate Film Scrap

- [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 plasticised | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39159073 ?

It includes Plasticized Cellulose Nitrate Film Scrap

### How much GST applies to Plasticized Cellulose Nitrate Film Scrap?

Under HSN 39159073, Plasticized Cellulose Nitrate Film Scrap attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Plasticized Cellulose Nitrate Film Scrap?

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

### Does packaging or labelling change the GST for Plasticized Cellulose Nitrate Film Scrap?

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 Plasticized Cellulose Nitrate Film Scrap?

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 Plasticized Cellulose Nitrate Film Scrap is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Plasticized Cellulose Nitrate Film Scrap?

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.