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Hsn Codes & Gst Rate details for Plastic Products
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 | ||
| 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
- Only industrial, trimmings and rejects of PVC flooring scrap shall be allowed to be imported.
- Post-consumer PVC flooring scrap and waste shall not be allowed to be imported.
- 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.
- The concerned Pollution Control Boards/Pollution Control Committees shall monitor the use of PVC scrap imported by the units.
- The units/PVC scrap users shall file a return of imports made during a calendar year to the concerned PCB/PCCs; and
- The product so manufactured should meet the BIS specifications IS 3462, 1986 for unbacked flexible PVC floorings.
- The import PET bottle waste/scrap is “Prohibited” for import.
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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