---
title: "HSN Code for Rigid Plain Polyester Sheets | HSN 39206991 GST Rate"
description: "Find HSN and GST Rates for 39206991 related to Rigid Plain Polyester Sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39206991/"
---

# HSN Code 39206991: Rigid Plain Polyester Sheets

- [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 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Other : Rigid, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39206991 ?

It includes Rigid Plain Polyester Sheets

### Do e‑way bill and e‑invoice apply for Rigid Plain Polyester Sheets?

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.

### Does packaging or labelling change the GST for Rigid Plain Polyester Sheets?

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 Rigid Plain Polyester Sheets?

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

### Can we claim ITC on inputs used to trade Rigid Plain Polyester Sheets?

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 Rigid Plain Polyester Sheets?

Under HSN 39206991, Rigid Plain Polyester Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.