IndiaFilings / Learn / Hsn Code And Gst Rate For Plastic And Related Articles Hsn Chapter 39
GST Rates & HSN Code for Plastic and Plastic Products | IndiaFilings Last updated: December 25th, 2023 5:57 PM

Hsn Codes & Gst Rate details for Plastic Products

GST rate for plastic and plastic products has been fixed by the GST Council in India. In this article, we look at the HSN code and GST rate for plastic and plastic products which fall under Chapter 39 of the HSN Code. Throughout this Schedule, the expression “plastics” means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or some subsequent stage, of being formed under external influence (usually heat pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. HSN Chapter 39 does not cover:
  1. Lubricating preparations of heading 2710 or 3403;
  2. Waxes of heading 2712 or 3404;
  3. Separate chemically defined organic compounds (Chapter 29);
  4. Heparin or its salts (heading 3001);
  5. Solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212;
  6. Organic surface-active agents or preparation of heading 3402;
  7. Run gums of ester gums (heading 3806);
  8. Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils a (heading 3811);
  9. Prepared hydraulic fluids based on polyglycol, silicones or other polymers of Chapter 39 (heading 3819).
  10. Diagnostic or laboratory reagents on a backing of plastics (heading 3822);
  11. Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
  12. Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;
  13. Plaits, wickerwork or other articles of Chapter 46;
  14. Wallcoverings of heading 4814;
  15. Goods of Section XI (textiles and textile articles);
  16. Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);
  17. Imitation jewellery of heading 7117;
  18. Articles of Section XVI (machines and mechanical or electrical appliances);
  19. Parts of aircraft or vehicles of Section XVII;
  20. Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
  21. Articles of Chapter 91 (for example, clock or watch cases);
  22. Articles of Chapter 92 (for example, musical instruments or parts thereof);
  23. Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
  24. Articles of Chapter 95 (for example, toys, games, sports requisites); or
  25. Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth-pieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils and monopods, bipods, tripods and similar articles).

HSN Chapter 39

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
  I.    PRIMARY FORMS
3901 POLYMERS OF ETHYLENE, IN PRIMARY FORMS
3901 10 Polyethene having a specific gravity of less than 0.94:
3901 10 10 Linear low-density polyethene (LLDPE) Free 18
3901 10 90 Other Free 18
3901 20 00 Polyethene having a specific gravity of 0.94 or more Free 18
3901 30 00 Ethylene-vinyl acetate copolymers Free 18
3901 40
3901 40 00 Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 Free 18
3901 90 Other:
3901 90 10 Linear medium density polyethene (LMDPE) Free 18
3901 90 90 Other Free 18
3902 POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS
3902 10 00 Polypropylene Free 18
3902 20 00 Poly iso butylenes Free 18
3902 30 00 Propylene copolymers Free 18
3902 90 00 Other Free 18
3903 POLYMERS OF STYRENE, IN PRIMARY FORMS
  Polystyrene:
3903 11 00 Expansible Free 18
3903 19 Other:
3903 19 10 Moulding Powder Free 18
3903 19 90 Other Free 18
3903 20 00 Styrene-acrylonitrile (SAN) copolymers Free 18
3903 30 00 Acrylonitrile-butadiene-styrene (ABS) copolymers Free 18
  Other:
3903 90 10 Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more Free 18
3903 90 20 Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter Free 18
3903 90 90 Other Free 18
3904 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS
Poly (vinyl chloride), not mixed with any other substances:
3904 10 10 Binders for pigments Free 18
3904 10 90 Other Free 18
  Other poly (vinyl chloride):
3904 21 Non-plasticised:
3904 21 10 Poly (vinyl chloride) resins Free 18
3904 21 90 Other Free 18
3904 22 Plasticised:
3904 22 10 Poly (vinyl chloride) (PVC) Resins (emulsion grade) Free 18
3904 22 90 Other Free 18
3904 30 Vinyl chloride-vinyl acetate copolymers:
3904 30 10 Poly (vinyl derivatives) Free 18
3904 30 90 Other Free 18
3904 40 00 Other Vinyl chloride copolymers Free 18
  Vinylidene chloride polymers:
3904 50 10 Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometres Free 18
3904 50 90 Other Free 18
  Fluro-polymers:
3904 61 00 PolytetrafluoroethyleneFree 18
  Other:
3904 69 10 Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter Free 18
3904 69 90 Other Free 18
3904 90 00 Other Free 18
3905 POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS
  Poly (vinyl acetate) :
3905 12 In aqueous dispersion:
3905 12 10 Poly(vinyl acetate) (PVA), moulding material Free 18
3905 12 20 Poly(vinyl acetate) resins Free 18
3905 12 90 Other Free 18
3905 19 Other:
3905 19 10 Poly(vinyl acetate) (PVA) moulding material Free 18
3905 19 20 Poly(vinyl acetate) and resins Free 18
3905 19 90 Other Free 18
  Vinyl acetate copolymers:
3905 21 00 In aqueous dispersion Free 18
3905 29 00 Other Free 18
3905 30 00 Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups Free 18
  Other:
3905 91 00 Copolymers Free 18
3905 99 Other:
3905 99 10 Poly(vinyl pyrrolidone) (p alcohol) Free 18
3905 99 90 Other Free 18
3906 ACRYLIC POLYMERS IN PRIMARY FORMS
  Polymethyl methacrylate:
3906 10 10 Binders for pigments or inks Free 18
3906 10 90 Other Free 18
3906 90 Other:
3906 90 10 Acrylic resins Free 18
3906 90 20 Polyacrylate moulding powder Free 18
3906 90 30 Copolymers of acrylonitrile Free 18
3906 90 90 Other Free 18
3907 POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS
3907 10 00 Polyacetals Free 18
3907 20 Other polyethers:
3907 20 10 Poly (ether alcohols) Free 18
3907 20 90 Other Free 18
3907 30 Epoxide resins:
3907 30 10 Epoxy resins Free 18
3907 30 90 Other Free 18
3907 40 00 Polycarbonates Free 18
3907 50 00 Alkyd resins Free 18
3907 60 Poly (ethylene terephthalate):
3907 61
3907 61 00 Having a viscosity number of 78 ml/g or higher Free 18
3907 69 Other:
3907 69 10 Having a viscosity number less than 78 ml/g but not less than 72 ml/g Free 18
3907 69 20 Having a viscosity number less than 72 ml/g but not less than 64 ml/g Free 18
3907 69 90 Other Free 18
  Other polyesters:
3907 70 00 Poly (Lactic Acid) Free 18
3907 91 Unsaturated:
3907 91 10 Maleic resins Free 18
3907 91 20 Polyester or contract resins Free 18
3907 91 30 Fumeric resins Free 18
3907 91 40 Diallyl phthalate resins Free 18
3907 91 50 Poly (butylene terepthalate) Free 18
3907 91 90 Other Free 18
3907 99 Other:
3907 99 10 Diallyl phthalate resins Free 18
3907 99 20 Poly (butylene terepthalate) Free 18
3907 99 90 Other Free 18
3908 POLYAMIDES IN PRIMARY FORMS
3908 10 Polyamide –6,-11,- 12, -6, 6, 6.9, -6, 10 or 6,-12:
3908 10 10 Nylon moulding powder Free 18
3908 10 90 Other Free 18
3908 90 Other:
3908 90 10 Nylon moulding powder Free 18
3908 90 20 Nylon in other primary forms Free 18
3908 90 90 Other Free 18
3909 AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS
3909 10 Urea resins; thiourea resins:
3909 10 10 Urea formaldehyde moulding powder Free 18
3909 10 90 Other Free 18
3909 20 Melamine resins:
3909 20 10 Melamine formaldehyde resins Free 18
3909 20 90 Other Free 18
3909 30 Other amino-resins:
3909 31
3909 31 00 Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) Free 18
3909 39 Other 18
3909 39 10 Poly(phenylene oxide) Free 18
3909 39 90 Other Free 18
3909 40 Phenolic resins:
3909 40 10 Cresol formaldehyde oxide Free 18
3909 40 20 Phenol formaldehyde resins Free 18
3909 40 30 Alkyl Phenol formaldehyde resins Free 18
3909 40 40 Ketonic resins Free 18
3909 40 50 Phenoxi resins Free 18
3909 40 60 Terpene phenolic resins Free 18
3909 40 90 Other Free 18
3909 50 00 Polyurethanes Free 18
3910 SILICONES IN PRIMARY FORMS
3910 00 Silicones in primary forms:
3910 00 10 Silicone resins Free 18
3910 00 20 Silicone oil Free 18
3910 00 90 Other Free 18
3911 PETROLEUM RESINS, COUMARONE- INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS
3911 10 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:
3911 10 10 Coumarone-indene resins Free 18
3911 10 90 Other Free 18
3911 90 Other:
3911 90 10 Polysulphones Free 18
3911 90 90 Other Free 18
3912 CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS
  Cellulose acetates:
3912 11 Non-plasticised:
3912 11 10 Cellulose acetate flakes Free 18
3912 11 20 Cellulose acetate moulding powder Free 18
3912 11 30 Cellulose acetobutyrate moulding powder Free 18
3912 11 40 Cellulose nitrate, dynamic grade Free 18
3912 11 90 Other Free 18
3912 12 Plasticised:
3912 12 10 Cellulose acetate flakes Free 18
3912 12 20 Cellulose acetate moulding powder Free 18
3912 12 30 Cellulose acetobutyrate moulding powder Free 18
3912 12 90 Other Free 18
3912 20 Cellulose nitrates (including collodions):
  Non-plasticised:
3912 20 11 Moulding powders Free 18
3912 20 19 Other Free 18
  Plasticised:
3912 20 21 Moulding powders Free 18
3912 20 29 Other Free 18
  Cellulose ethers:
3912 31 00 Carboxymethyl cellulose and its salts Free 18
3912 39 Other:
  Non-plasticised:
3912 39 11 Ethylcellulose Free 18
3912 39 12 Methylcellulose Free 18
3912 39 19 Other cellulose ethers Free 18
  Plasticised:
3912 39 21 Ethyl cellulose Free 18
3912 39 22 Methyl cellulose Free 18
3912 39 29 Other cellulose ether Free 18
3912 90 Other:
3912 90 10 Cellulose Propionate and aceto propionate non plasticized Free 18
3912 90 20 Viscose sponge Free 18
3912 90 90 Other Free 18
3913 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS
3913 10 Alginic acid, its salts and esters:
3913 10 10 Sodium Alginate Free 18
3913 10 90 Other Free 18
3913 90 Other:
Chemical derivatives of natural rubber:
3913 90 11 Chlorinated Rubber Free 18
3913 90 19 Other Free 18
3913 90 20 Hardened proteins (such as hardened casein, gelatin Free 18
3913 90 30 Dextran Free 18
3913 90 90 Other Free 18
3914 ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901 TO 3913, IN PRIMARY FORMS
3914 00 Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms:
3914 00 10 Ion-exchangers of the condensation, polycondensation or polyaddition type Free 18
3914 00 20 Ion-exchangers of polymerisation or co- polymerisation type Free 18
3914 00 90 Other Free 18
  II.   WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
3915 WASTE, PARINGS AND SCRAP, OF PLASTICS
3915 10 00 Of polymers of ethylene Restricted 18
3915 20 00 Of polymers of styrene Restricted 18
3915 30 Of polymers of vinyl chloride:
3915 30 10 Of copolymers of vinyl chloride Restricted 18
3915 30 90 Other Restricted 18
3915 90 Of other plastics:
3915 90 10 Of polypropylene Restricted 18
  Of polymers of vinyl acetate:
3915 90 21 Of copolymers of vinyl acetate Restricted 18
3915 90 29 Other Restricted 18
3915 90 30 Of acrylic polymers and methlyacrylic copolymers Restricted 18
  Of alkyds, polyesters and epoxide resins:
3915 90 41 Of alkyds and polyesters Restricted 18
3915 90 42 Of PET Bottles Free 18
3915 90 49 Of epoxide resins Restricted 18
3915 90 50 Of polyamides Restricted 18
  Of Amino resins and phenolic resins and polyurethanes:
3915 90 61 Of phenoplast Restricted 18
3915 90 62 Of aminoplast Restricted 18
3915 90 63 Of polyurethanes Restricted 18
  Of cellulose and its chemical derivatives:
3915 90 71 Of regenerated cellulose Restricted 18
3915 90 72 Cellulose plastic waste such as cellulose nitrates film scrap non-plasticised Restricted 18
3915 90 73 Cellulose plastic waste such as cellulose nitrates plasticized Restricted 18
3915 90 74 Cellulose plastic waste such as cellulose acetate film scrap non-plasticised Restricted 18
3915 90 75 Cellulose plastic waste such as cellulose acetate film scrap plasticized Restricted 18
3915 90 90 Other Restricted 18
3916 MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL DIMENSION EXCEEDS 1MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS
3916 10 Of polymers of ethylene:
3916 10 10 Rods of polyethylene Free 18
3916 10 20 Canes Free 18
3916 10 90 Other Free 18
3916 20 Of polymers of vinyl chloride:
  Of poly (vinyl chloride) copolymers:
3916 20 11 Canes Free 18
3916 20 19 Other Free 18
  Other:
3916 20 91 Canes Free 18
3916 20 99 Other Free 18
3916 90 Of other plastics:
3916 90 10 Canes Free 18
  Of phenoplast, Aminoplast, Alkyds & Polyesters, Polyamides, Polyurethanes, Epoxide-resins (including waste & scrap), Polypropylene and Acrylic, methacrylic and acrylomethacrylic polymers:
3916 90 21 Of phenoplast Free 18
3916 90 22 Of aminoplast Free 18
3916 90 23 Of alkyds and polyesters Free 18
3916 90 24 Of polyamides Free 18
3916 90 25 Of polyurethanes Free 18
3916 90 26 Of epoxide-resins (including waste and scrap) Free 18
3916 90 27 Of Polypropylene Free 18
3916 90 28 Of acrylicmethacrylic and acrylomethcrylic polymers Free 18
  Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate:
3916 90 31 Of polymerisation and copolymerisation products of polystyrene Free 18
3916 90 32 Of polymethyl methacrylate Free 18
3916 90 40 Of regenerated cellulose Free 18
3916 90 50 Of cellulose nitrate and celluloid, whether or not plasticized Free 18
3916 90 60 Of vulcanized fibre Free 18
3916 90 70 Of cellulose acetate and acetate butyrate, whether or not plasticized Free 18
3916 90 80 Of vinyl plastic Free 18
3916 90 90 Of other polymerisation and copolymerisation products Free 18
3917 TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS
  Artificial guts (sausage casings) of hardened protein or cellulosic materials:
3917 10 10 Of hardened protein Free 18
3917 10 20 Of cellulosic materials Free 18
  Tubes, pipes and hoses, rigid:
3917 21 Of polymers of ethylene:
3917 21 10 Tubes of polyethylene Free 18
3917 21 90 Other Free 18
3917 22 00 Of polymers of propylene Free 18
3917 23 Of polymers of vinyl chloride:
3917 23 10 Seamless tubes Free 18
3917 23 90 Other Free 18
3917 29 Of other plastics:
3917 29 10 Seamless tubes of copolymers of vinyl acetate and vinyl chloride Free 18
3917 29 20 Seamless tubes of polymers and copolymers of polystyrene Free 18
3917 29 30 Tubes of cellulose nitrate and celluloid, whether or not plasticized Free 18
3917 29 40 Tubes of cellulose acetate or acetate butyrate Free 18
3917 29 50 Tubes of vinyl plastics Free 18
3917 29 90 Other Free 18
  Other tubes, pipes and hoses:
3917 31 00 Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa Free 18
  Other, not reinforced or otherwise combined with other materials, without fittings:
3917 32 10 Of condensation or rearrangement polymerisation products, whether or not chemically modified Free 18
3917 32 20 Of addition polymerisation products Free 18
3917 32 90 Other Free 18