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3912 HSN Code: Cellulose & derivatives

HSN Sub Chapter 3912 represents Cellulose & derivatives under GST classification. This code helps businesses identify Cellulose & derivatives correctly for billing, taxation, and trade. With HSN Sub Chapter 3912, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cellulose & derivatives.

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New GST Rate for HSN Code 3912

GST Rate for Cellulose & derivatives under HSN Code 3912. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
39 3912 Cellulose and its chemical derivatives ,not elsewhere specified or included ,in primary forms 18% 18%

Chapter: 39

Description: Cellulose and its chemical derivatives ,not elsewhere specified or included ,in primary forms

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 3912

Following Tariff HSN code falls under Cellulose & derivatives:

Tariff HSN Description
Cellulose acetates : Non-plasticised: Cellulose acetate flakes
Cellulose acetates : Non-plasticised: Cellulose acetate moulding powder
Cellulose acetates : Non-plasticised: Cellulose acetobutyrate moulding powder
Cellulose acetates : Non-plasticised: Cellulose nitrate, dynamic grade
Cellulose acetates : Non-plasticised: Other
Cellulose acetates : Plasticised: Cellulose acetate flakes
Cellulose acetates : Plasticised: Cellulose acetate moulding powder
Cellulose acetates : Plasticised: Cellulose acetobutyrate moulding powder
Cellulose acetates : Plasticised: Other
Cellulose nitrates (including collodions): Non-plasticised : Moulding powders
Cellulose nitrates (including collodions): Non-plasticised : Other
Cellulose nitrates (including collodions): Plasticised : Moulding powders
Cellulose nitrates (including collodions): Plasticised : Other
Cellulose ethers: Carboxymethyl cellulose and its salts
Cellulose ethers: Other : Non-plascised : Ethylcellulose
Cellulose ethers: Other : Non-plascised : Methylcellulose
Cellulose ethers: Other : Non-plascised : Other cellulose ethers
Cellulose ethers: Other : Plascised : Ethyl cellulose
Cellulose ethers: Other : Plascised : Methyl cellulose
Cellulose ethers: Other : Plascised : Other cellulose ether
Other : Cellulose propionate and aceto propionate, non-plasticised
Other : Viscose sponge
Other : Other

Cellulose acetates : Non-plasticised: Cellulose acetate flakes

Cellulose acetates : Non-plasticised: Cellulose acetate moulding powder

Cellulose acetates : Non-plasticised: Cellulose acetobutyrate moulding powder

Cellulose acetates : Non-plasticised: Cellulose nitrate, dynamic grade

Cellulose acetates : Non-plasticised: Other

Cellulose acetates : Plasticised: Cellulose acetate flakes

Cellulose acetates : Plasticised: Cellulose acetate moulding powder

Cellulose acetates : Plasticised: Cellulose acetobutyrate moulding powder

Cellulose acetates : Plasticised: Other

Cellulose nitrates (including collodions): Non-plasticised : Moulding powders

Cellulose nitrates (including collodions): Non-plasticised : Other

Cellulose nitrates (including collodions): Plasticised : Moulding powders

Cellulose nitrates (including collodions): Plasticised : Other

Cellulose ethers: Carboxymethyl cellulose and its salts

Cellulose ethers: Other : Non-plascised : Ethylcellulose

Cellulose ethers: Other : Non-plascised : Methylcellulose

Cellulose ethers: Other : Non-plascised : Other cellulose ethers

Cellulose ethers: Other : Plascised : Ethyl cellulose

Cellulose ethers: Other : Plascised : Methyl cellulose

Cellulose ethers: Other : Plascised : Other cellulose ether

Other : Cellulose propionate and aceto propionate, non-plasticised

Other : Viscose sponge

Other : Other

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Case Laws Related to Sub Chapter 3912

Order Number Description
M/S. Flint Group India Private Limited. (AAR (Authority For Advance Ruling), Gujarat)

M/S. Flint Group India Private Limited. (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 3912

What products are classified under HSN 3912

It includes Cellulose & derivatives

Does MRP, weight or pack size change GST treatment for Cellulose & derivatives?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

How do I bill a kit or combo that includes Cellulose & derivatives?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Do spares or accessories of Cellulose & derivatives follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

How are warranty replacements of Cellulose & derivatives handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

What should my invoice and records include for Cellulose & derivatives?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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