HSN Code 39079150 -- – Poly (butylene terepthalate) (GST Rate 5%)

HSN Code 39079150

Poly (butylene terepthalate)

HSN39079150

Poly (butylene terepthalate)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3907
Subheading: 390791
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Poly (butylene terepthalate). GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 39079150?
HSN Code 39079150 is the official Harmonized System of Nomenclature code for Poly (butylene terepthalate), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39079150?
HSN Code 39079150 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 39079150 belong to?
HSN Code 39079150 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
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