---
title: "HSN Code for Rigid Plain Plasticized Cellulose Acetate Sheets | HSN 39207321 GST Rate"
description: "Find HSN and GST Rates for 39207321 related to Rigid Plain Plasticized Cellulose Acetate Sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39207321/"
---

# HSN Code 39207321: Rigid Plain Plasticized Cellulose Acetate 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 cellulose or its chemical derivatives : Of cellulose acetate : Sheets of cellulose acetate, plasticized : Rigid, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39207321 ?

It includes Rigid Plain Plasticized Cellulose Acetate Sheets

### Does packaging or labelling change the GST for Rigid Plain Plasticized Cellulose Acetate 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.

### Do e‑way bill and e‑invoice apply for Rigid Plain Plasticized Cellulose Acetate 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.

### Any common misclassification issue with Rigid Plain Plasticized Cellulose Acetate Sheets?

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 Rigid Plain Plasticized Cellulose Acetate Sheets is sold with other items?

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

### Can we claim ITC on inputs used to trade Rigid Plain Plasticized Cellulose Acetate Sheets?

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