HSN and GST Rate for Plastic and Plastic Products – HSN Chapter 39

HSN and GST Rate for Plastic and Plastic Products – HSN Chapter 39

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
3917 33 00 Other, not reinforced or otherwise combined with other materials, with fittings Free 18
3917 39 Other:
3917 39 10 Of condensation or rearrangement polymerisation products, whether or not chemically modified Free 18
3917 39 20 Of addition polymerisation products Free 18
3917 39 90 Other Free 18
3917 40 00 Fittings Free 18
3918 FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER
3918 10 Of polymers of vinyl chloride:
3918 10 10 Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts Free 28
3918 10 90 Other Free 28
3918 90 Of other plastics:
3918 90 10 Floor coverings of linoxyne Free 28
3918 90 20 Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts Free 28
3918 90 90 Other Free 28
3919 SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS
3919 10 00 In rolls of width not exceeding 20 cm Free 18
3919 90 Other:
3919 90 10 Plastic stickers, whether or not printed, embossed, and or impregnated. Free 18
3919 90 20 Cellulose adhesive tape Free 18
3919 90 90 Other Free 18
3920 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON- CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS
3920 10 Of polymers of ethylene:
  Sheets of polyethylene:
3920 10 11 Rigid, plain Free 18
3920 10 12 Flexible, plain Free 18
3920 10 19 Other Free 18
  Other:
3920 10 91 Rigid, plain Free 18
3920 10 92 Flexible, plain Free 18
3920 10 99 Other Free 18
3920 20 Of polymers of propylene:
3920 20 10 Rigid, plain Free 18
3920 20 20 Flexible, plain Free 18
3920 20 90 Other Free 18
3920 30 Of polymers of styrene:
3920 30 10 Rigid, plain Free 18
3920 30 20 Flexible, plain Free 18
3920 30 90 Other Free 18
  Of polymers of vinyl chloride:
3920 43 00 Containing by weight not less than 6% of plasticizers Free 18
3920 49 00 Other Free 18
Of acrylic polymers
3920 51 Of poly (methyl methacrylate):
  Sheets :
3920 51 11 Rigid, plain Free 18
3920 51 12 Flexible, plain Free 18
3920 51 19 Other Free 18
  Other:
3920 51 91 Rigid, plain Free 18
3920 51 92 Flexible, plain Free 18
3920 51 99 Other Free 18
3920 59 Other:
  Polyacrylate Sheets:
3920 59 11 Rigid, plain Free 18
3920 59 12 Flexible, plain Free 18
3920 59 19 Other Free 18
  Other:
3920 59 91 Rigid, plain Free 18
3920 59 92 Flexible, plain Free 18
3920 59 99 Other Free 18
  Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920 61 Of polycarbonates:
3920 61 10 Rigid, plain Free 18
3920 61 20 Flexible, plain Free 18
3920 61 90 Other Free 18
3920 62 Of poly(ethylene terephthalate):
3920 62 10 Rigid, plain Free 18
3920 62 20 Flexible, plain Free 18
3920 62 90 Other Free 18
3920 63 Of Unsaturated polyesters:
3920 63 10 Rigid, plain Free 18
3920 63 20 Flexible, plain Free 18
3920 63 90 Other Free 18
3920 69 Of other polyesters:
Packaging film:
3920 69 11 Rigid, plain Free 18
3920 69 12 Flexible, plain Free 18
3920 69 19 Other Free 18
  Sun and/or dust control film:
3920 69 21 Rigid, plain Free 18
3920 69 22 Flexible, plain Free 18
3920 69 29 Other Free 18
  Other film:
3920 69 31 Rigid, plain Free 18
3920 69 32 Flexible, plain Free 18
3920 69 39 Other Free 18
  Other:
3920 69 91 Rigid, plain Free 18
3920 69 92 Flexible, plain Free 18
3920 69 99 Other Free 18
  Of cellulose or its chemical derivatives:
3920 71 Of regenerated cellulose:
  Cello phane transparent:
3920 71 11 Film Free 18
3920 71 19 Other Free 18
Sheets of cellulose nitrate and celluloid, whether or not plasticized
3920 71 21 Plain Free 18
3920 71 29 Other Free 18
  Other:
3920 71 91 Rigid, plain Free 18
3920 71 92 Flexible, Plain Free 18
3920 71 99 Other Free 18
3920 73 Of cellulose acetate:
  Sheet of cellulose acetate, non-plasticized:
3920 73 11 Rigid, plain Free 18
3920 73 12 Flexible, plain Free 18
3920 73 19 Other Free 18
  Sheets of cellulose acetate (plasticized) :
3920 73 21 Rigid, plain Free 18
3920 73 22 Flexible, plain Free 18
3920 73 29 Other Free 18
  Other:
3920 73 91 Rigid, plain Free 18
3920 73 92 Flexible, plain Free 18
3920 73 99 Other Free 18
3920 79 Of other cellulose derivatives:
  Sheets of cellulose nitrate and celluloid, whether or not plasticized:
3920 79 11 Rigid, plain Free 18
3920 79 12 Flexible, plain Free 18
3920 79 19 Other Free 18
  Other:
3920 79 91 Rigid , plain Free 18
3920 79 92 Flexible, plain Free 18
3920 79 99 Other Free 18
3920 91 Of other plastics:
  Of poly (vinyl butyral):
3920 91 11 Rigid, plain Free 18
3920 91 12 Flexible, plain Free 18
3920 91 19 Other Free 18
3920 92 Of polyamides:
  Poly (amide fluoride) film:
3920 92 11 Rigid, plain Free 18
3920 92 12 Flexible, plain Free 18
3920 92 19 Other Free 18
  Other:
3920 92 91 Rigid, plain Free 18
3920 92 92 Flexible, plain Free 18
3920 92 99 Other Free 18
3920 93 Of amino-resins:
3920 93 10 Rigid, plain Free 18
3920 93 20 Flexible, plain Free 18
3920 93 90 Other Free 18
3920 94 Of phenolic resins:
3920 94 10 Rigid, plain Free 18
3920 94 20 Flexible, plain Free 18
3920 94 90 Other Free 18
3920 99 Of other plastics:
  Plates, sheets, film, foil and strip of poly(vinyl acetate):
3920 99 11 Rigid, plain Free 18
3920 99 12 Flexible, plain Free 18
3920 99 19 Other Free 18
  Film, sheets, strip of vinyl plastics:
3920 99 21 Rigid, plain Free 18
3920 99 22 Flexible, plain Free 18
3920 99 29 Other Free 18
  Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate:
3920 99 31 Rigid, plain Free 18
3920 99 32 Flexible, plain Free 18
3920 99 39 Other Free 18
  Sheet of Poly (tetrafluoro-ethylene) (PTFE):
3920 99 41 Rigid, plain Free 18
3920 99 42 Flexible, plain Free 18
3920 99 49 Other Free 18
  Retro reflective sheeting:
3920 99 51 Rigid, plain Free 18
3920 99 52 Flexible, plain Free 18
3920 99 59 Other Free 18
3920 99 60 Clicking boards for leather machinery Free 18
  Other:
3920 99 91 Rigid, plain Free 18
3920 99 92 Flexible, plain Free 18
3920 99 99 Other Free 18
3921 OTHER PLATES, SHEETS FILM, FOIL AND STRIP, OF PLASTICS
  Cellular:
3921 11 00 Of polymers of styrene Free 18
3921 12 00 Of polymers of vinyl chloride Free 18
3921 13 Of polyurethanes:
3921 13 10 Flexible Free 18
3921 13 90 Other Free 18
3921 14 00 Of regenerated cellulose Free 18
3921 19 00 Of other plastics Free 18
3921 90 Other:
3921 90 10 Thermocol Free 18
  Of polymers of vinyl chloride :
3921 90 21 Rigid, lacquered Free 18
3921 90 22 Flexible, lacquered Free 18
3921 90 23 Rigid, metallised Free 18
3921 90 24 Flexible, metallised Free 18
3921 90 25 Rigid, laminated Free 18
3921 90 26 Flexible, laminated Free 18
3921 90 29 Other Free 18
  Of regenerated cellulose :
3921 90 31 Rigid, lacquered Free 18
3921 90 32 Flexible, lacquered Free 18
3921 90 33 Rigid, metallised Free 18
3921 90 34 Flexible, metallised Free 18
3921 90 35 Rigid, laminated Free 18
3921 90 36 Flexible, laminated Free 18
3921 90 39 Other Free 18
  Other:
3921 90 91 Rigid, lacquered Free 18
3921 90 92 Flexible, lacquered Free 18
3921 90 93 Rigid, metallised Free 18
3921 90 94 Flexible, metallised Free 18
3921 90 95 Rigid, laminated Free 18
3921 90 96 Flexible, laminated Free 18
3921 90 99 Other Free 18
3922 BATHS, SHOWER-BATHS, SINKS, WASHBASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS
3922 10 00 Baths, shower-baths, sinks and washbasins Free 28
3922 20 00 Lavatory seats and covers Free 28
3922 90 00 Other Free 28
3923 ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS (except the items covered in Sl. No. 80AA in Schedule II])
3923 10 Boxes, cases, crates and similar articles :
3923 10 10 Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles Free 18
3923 10 20 Watch-box, jewellery box and similar containers of plastics Free 18
3923 10 30 Insulated ware Free 18
3923 10 40 Packing for accommodating connectors Free 18
3923 10 90 Other Free 18
  Sacks and bags (including cones):
3923 21 00 Of polymers of ethylene Free 18
3923 29 Of other plastics:
3923 29 10 Of poly (vinyl chloride) Free 18
3923 29 90 Other Free 18
3923 30 Carboys, bottles, flasks and similar articles: Plastic feeding bottles must conform to IS 14625
3923 30 10 Insulated ware Free 18
3923 30 90 Other Free 18
3923 40 00 Spools, cops, bobbins and similar supports Free 18
3923 50 Stoppers, lids, caps and other closures:
3923 50 10 Caps and closures for bottles Free 18
3923 50 90 Other Free 18
3923 90 Other:
3923 90 10 Insulated ware Free 18
3923 90 20 Aseptic bags Free 18
3923 90 90 Other Free 18
3924 TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS
3924 10 Tableware and kitchenware:
3924 10 10 Insulated ware Free 18
3924 10 90 Other Free 18
3924 90 Other:
3924 90 10 Toilet articles Free 18
3924 90 20 Insulated ware Free 18
3924 90 90 Other Free 18
3925 BUILDERS WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED
3925 10 00 Reservoirs tanks, vats and similar containers, of a capacity exceeding 300 l Free 18
3925 20 00 Doors, windows and their frames and thresholds for doors Free 18
3925 30 00 Shutters, blinds (including venetian blinds) and similar articles and parts thereof Free 18
3925 90 Other:
3925 90 10 Of polyurethane Free 18
3925 90 90 Other Free 18
3926 OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS3901 TO 3914
3926 10 Office or school supplies:
Office supplies of a kind classified as stationery other than pins, clips, and writing instruments:
3926 10 11 Of polyurethane foam Free 28
3926 10 19 Other Free 28
  Other:
3926 10 91 Of polyurethane foam Free 28
3926 10 99 Other Free 28
3926 20 Articles of apparel and clothing accessories (including gloves, mittens and mitts):
  Gloves:
3926 20 11 Disposable Free 28
3926 20 19 Non-disposable Free 28
  Approns:
3926 20 21 Of polyurethane foam Free 28
3926 20 29 Other Free 28
Plastic stickers for garments:
3926 20 31 Of polyurethane foam Free 28
3926 20 39 Other Free 28
Collar stays, patties, butterfly, shoulder-pads and other stays:
3926 20 41 Of polyurethane foam Free 28
3926 20 49 Other Free 28
  Other:
3926 20 91 Of polyurethane foam Free 28
3926 20 99 Other Free 28
3926 30 Fittings for furniture, coach work or the like:
3926 30 10 Of polyurethane foam Free 28
3926 30 90 Other Free 28
3926 40 Statuettes and other ornamental articles:
Bangles:
3926 40 11 Of polyurethane foam Free 0
3926 40 19 Other Free 0
  Beads:
3926 40 21 Of polyurethane foam Free 28
3926 40 29 Other Free 28
  Statuettes:
3926 40 31 Of polyurethane foam Free 28
3926 40 39 Other Free 28
  Table and other household articles (including hotel and restaurant) for decoration:
3926 40 41 Of polyurethane foam Free 28
3926 40 49 Other Free 28
  Decorative sheets:
3926 40 51 Of polyurethane foam Free 28
3926 40 59 Other Free 28
3926 40 60 Sequine Free 28
  Other:
3926 40 91 Of polyurethane foam Free 28
3926 40 99 Other Free 28
3926 90 Other:
3926 90 10 PVC belt conveyor Free 28
Couplers, packing rings, O rings and the like:
3926 90 21 Of polyurethane foam Free 28
3926 90 29 Other Free 28
  Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts:
3926 90 31 Of polyurethane foam Free 28
3926 90 39 Other Free 28
  Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products ; patterns for leather foot wear, leather garments and leather goods:
3926 90 41 Of polyurethane foam Free 28
3926 90 49 Other Free 28
  Retroreflective sheeting of other than of heading 3920:
3926 90 51 Of polyurethane foam Free 28
3926 90 59 Other Free 28
  Hangers:
3926 90 61 Of polyurethane foam Free 28
3926 90 69 Other Free 28
  Plastic or nylon tipped hammers ; Insulating liner of nylon, HDPE:
3926 90 71 Of polyurethane foam Free 28
3926 90 79 Other Free 28
3926 90 80 Polypropylene articles, not elsewhere specified or included Free 28
Other:
3926 90 91 Of polyurethane foam Free 28
3926 90 99 Other Free 28

Click here to read on HSN Code and GST Rate for Medicines and Pharmaceuticals

Import Policy Conditions for Plastic

The policy conditions related to import of plastic and related articles are as follows:

Import of PVC Floorings Scrap (scrap denotes industrial trimmings and rejects only) shall be permitted for imports with the following specifications:

  • The PVC flooring scrap shall consist of a thoroughly blended composition of thermoplastic binder, fillers and pigments. The thermoplastic binder shall consist substantially of one or both of the following namely (a) Vinyl Chloride polymer and (b) Vinyl Chloride co-polymer.
  • The density shall be > 1.3.
  • Ash content shall be < 21 to 30%.
  • The product manufactured from scrap shall conform to IS 14535: 1998 – Recycled plastics manufacturer of products – design, and Recycling shall be in accordance with IS 14534: 1998- Guidelines for recycling of plastic.
  • Final Waste PVC scrap (i.e. unconverted to floor coverings etc.) shall not exceed 5% of the quantity imported and shall be disposed of in landfills.

Conditions for Import of Plastics

  1. Only industrial, trimmings and rejects of PVC flooring scrap shall be allowed to be imported.
  2. Post-consumer PVC flooring scrap and waste shall not be allowed to be imported.
  3. Imports shall only be allowed to actual users. In case the actual users hire export/import houses they could do so on receipt of a specific request from actual users for specific quantities based on the installed capacity of the plant only.
  4. The concerned Pollution Control Boards/Pollution Control Committees shall monitor the use of PVC scrap imported by the units.
  5. The units/PVC scrap users shall file a return of imports made during a calendar year to the concerned PCB/PCCs; and
  6. The product so manufactured should meet the BIS specifications IS 3462, 1986 for unbacked flexible PVC floorings.
  7. The import PET bottle waste/scrap is “Prohibited” for import.

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on HSN and GST Rate for Plastic and Plastic Products – HSN Chapter 39

Post by Supreena

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.