HSN (Goods)
ITC Eligible
No RCM

390140

ETHYLENE-ALPHA-OLEFIN COPOLYMERS, HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94:

GST Rate
18%
Tax BreakdownTotal: 18%
CGST: 9%
SGST: 9%

Tax Calculator for 390140

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E-Way Bill Rules

For ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94:, the E-Way Bill threshold is ₹50,000. Since the rate is 18%, you must generate a bill if the Taxable Value exceeds ₹42,372.

Example Calculation

  • Base Value: 42,372
  • + GST (18%): 7,626.96
  • Total Invoice: ~₹50,000

Invoice Example

Breakdown for a sample invoice value of ₹1,000:

Taxable Value₹1,000.00
GST (18%)+ ₹180
Total Payable1180

Can I claim ITC?

Yes, if used for business. This reduces your final cash liability.

Visual Guide

Input Tax Credit (ITC) Logic

1. Tax Paid on Purchase- ₹180
2. Tax Collected on Sales+ ₹300
Net Payable to Govt₹120

Compliance & Validation

HSN 390140 falls under Chapter 39. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (3901) is sufficient for B2B invoices.

Ensure that you charge 9% CGST and 9% SGST for intra-state supplies of ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94:. For inter-state supplies, the full 18% IGST applies.

Frequently Asked Questions

Q: What is the GST Rate for HSN Code 390140?

The GST rate for HSN Code 390140 (ETHYLENE-ALPHA-OLEFIN COPOLYMERS, HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94:) is 18%.

Q: Is HSN 390140 eligible for Input Tax Credit (ITC)?

ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).

Q: How to calculate GST amount for ETHYLENE-ALPHA-OLEFIN COPOLYMERS, HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94:?

Multiply the taxable value by 0.18. For ₹1000 value, GST is ₹180.

Q: Does Reverse Charge (RCM) apply?

No, standard Forward Charge applies.