RENU SURESH
Expert
Published on: Mar 28, 2026
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:
- Lubricating preparations of heading 2710 or 3403;
- Waxes of heading 2712 or 3404;
- Separate chemically defined organic compounds (Chapter 29);
- Heparin or its salts (heading 3001);
- 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;
- Organic surface-active agents or preparation of heading 3402;
- Run gums of ester gums (heading 3806);
- Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils a (heading 3811);
- Prepared hydraulic fluids based on polyglycol, silicones or other polymers of Chapter 39 (heading 3819).
- Diagnostic or laboratory reagents on a backing of plastics (heading 3822);
- Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
- Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;
- Plaits, wickerwork or other articles of Chapter 46;
- Wallcoverings of heading 4814;
- Goods of Section XI (textiles and textile articles);
- Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);
- Imitation jewellery of heading 7117;
- Articles of Section XVI (machines and mechanical or electrical appliances);
- Parts of aircraft or vehicles of Section XVII;
- Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
- Articles of Chapter 91 (for example, clock or watch cases);
- Articles of Chapter 92 (for example, musical instruments or parts thereof);
- Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
- Articles of Chapter 95 (for example, toys, games, sports requisites); or
- 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 | |