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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
 I.    PRIMARY FORMS
3901POLYMERS OF ETHYLENE, IN PRIMARY FORMS
3901 10Polyethene having a specific gravity of less than 0.94:
3901 10 10Linear low-density polyethene (LLDPE)Free18
3901 10 90OtherFree18
3901 20 00Polyethene having a specific gravity of 0.94 or moreFree18
3901 30 00Ethylene-vinyl acetate copolymersFree18
3901 40
3901 40 00Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94Free18
3901 90Other:
3901 90 10Linear medium density polyethene (LMDPE)Free18
3901 90 90OtherFree18
3902POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS
3902 10 00PolypropyleneFree18
3902 20 00Poly iso butylenesFree18
3902 30 00Propylene copolymersFree18
3902 90 00OtherFree18
3903POLYMERS OF STYRENE, IN PRIMARY FORMS
 Polystyrene:
3903 11 00ExpansibleFree18
3903 19Other:
3903 19 10Moulding PowderFree18
3903 19 90OtherFree18
3903 20 00Styrene-acrylonitrile (SAN) copolymersFree18
3903 30 00Acrylonitrile-butadiene-styrene (ABS) copolymersFree18
 Other:
3903 90 10Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or moreFree18
3903 90 20Brominated 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 ChapterFree18
3903 90 90OtherFree18
3904POLYMERS OF VINYL CHLORIDE OR
OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS
Poly (vinyl chloride), not mixed with any other substances:
3904 10 10Binders for pigmentsFree18
3904 10 90OtherFree18
 Other poly (vinyl chloride):
3904 21Non-plasticised:
3904 21 10Poly (vinyl chloride) resinsFree18
3904 21 90OtherFree18
3904 22Plasticised:
3904 22 10Poly (vinyl chloride) (PVC) Resins (emulsion grade)Free18
3904 22 90OtherFree18
3904 30Vinyl chloride-vinyl acetate copolymers:
3904 30 10Poly (vinyl derivatives)Free18
3904 30 90OtherFree18
3904 40 00Other Vinyl chloride copolymersFree18
 Vinylidene chloride polymers:
3904 50 10Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometresFree18
3904 50 90OtherFree18
 Fluro-polymers:
3904 61 00PolytetrafluoroethyleneFree18
 Other:
3904 69 10Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this ChapterFree18
3904 69 90OtherFree18
3904 90 00OtherFree18
3905POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS
 Poly (vinyl acetate) :
3905 12In aqueous dispersion:
3905 12 10Poly(vinyl acetate) (PVA), moulding materialFree18
3905 12 20Poly(vinyl acetate) resinsFree18
3905 12 90OtherFree18
3905 19Other:
3905 19 10Poly(vinyl acetate) (PVA) moulding materialFree18
3905 19 20Poly(vinyl acetate) and resinsFree18
3905 19 90OtherFree18
 Vinyl acetate copolymers:
3905 21 00In aqueous dispersionFree18
3905 29 00OtherFree18
3905 30 00Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groupsFree18
 Other:
3905 91 00CopolymersFree18
3905 99Other:
3905 99 10Poly(vinyl pyrrolidone) (p alcohol)Free18
3905 99 90OtherFree18
3906ACRYLIC POLYMERS IN PRIMARY FORMS
 Polymethyl methacrylate:
3906 10 10Binders for pigments or inksFree18
3906 10 90OtherFree18
3906 90Other:
3906 90 10Acrylic resinsFree18
3906 90 20Polyacrylate moulding powderFree18
3906 90 30Copolymers of acrylonitrileFree18
3906 90 90OtherFree18
3907POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS
3907 10 00PolyacetalsFree18
3907 20Other polyethers:
3907 20 10Poly (ether alcohols)Free18
3907 20 90OtherFree18
3907 30Epoxide resins:
3907 30 10Epoxy resinsFree18
3907 30 90OtherFree18
3907 40 00PolycarbonatesFree18
3907 50 00Alkyd resinsFree18
3907 60Poly (ethylene terephthalate):
3907 61
3907 61 00Having a viscosity number of 78 ml/g or higherFree18
3907 69Other:
3907 69 10Having a viscosity number less than 78 ml/g but not less than 72 ml/gFree18
3907 69 20Having a viscosity number less than 72 ml/g but not less than 64 ml/gFree18
3907 69 90OtherFree18
 Other polyesters:
3907 70 00Poly (Lactic Acid)Free18
3907 91Unsaturated:
3907 91 10Maleic resinsFree18
3907 91 20Polyester or contract resinsFree18
3907 91 30Fumeric resinsFree18
3907 91 40Diallyl phthalate resinsFree18
3907 91 50Poly (butylene terepthalate)Free18
3907 91 90OtherFree18
3907 99Other:
3907 99 10Diallyl phthalate resinsFree18
3907 99 20Poly (butylene terepthalate)Free18
3907 99 90OtherFree18
3908POLYAMIDES IN PRIMARY FORMS
3908 10Polyamide –6,-11,- 12, -6, 6, 6.9, -6, 10 or 6,-12:
3908 10 10Nylon moulding powderFree18
3908 10 90OtherFree18
3908 90Other:
3908 90 10Nylon moulding powderFree18
3908 90 20Nylon in other primary formsFree18
3908 90 90OtherFree18
3909AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS
3909 10Urea resins; thiourea resins:
3909 10 10Urea formaldehyde moulding powderFree18
3909 10 90OtherFree18
3909 20Melamine resins:
3909 20 10Melamine formaldehyde resinsFree18
3909 20 90OtherFree18
3909 30Other amino-resins:
3909 31
3909 31 00Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)Free18
3909 39Other18
3909 39 10Poly(phenylene oxide)Free18
3909 39 90OtherFree18
3909 40Phenolic resins:
3909 40 10Cresol formaldehyde oxideFree18
3909 40 20Phenol formaldehyde resinsFree18
3909 40 30Alkyl Phenol formaldehyde resinsFree18
3909 40 40Ketonic resinsFree18
3909 40 50Phenoxi resinsFree18
3909 40 60Terpene phenolic resinsFree18
3909 40 90OtherFree18
3909 50 00PolyurethanesFree18
3910SILICONES IN PRIMARY FORMS
3910 00Silicones in primary forms:
3910 00 10Silicone resinsFree18
3910 00 20Silicone oilFree18
3910 00 90OtherFree18
3911PETROLEUM 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 10Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes:
3911 10 10Coumarone-indene resinsFree18
3911 10 90OtherFree18
3911 90Other:
3911 90 10PolysulphonesFree18
3911 90 90OtherFree18
3912CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS
 Cellulose acetates:
3912 11Non-plasticised:
3912 11 10Cellulose acetate flakesFree18
3912 11 20Cellulose acetate moulding powderFree18
3912 11 30Cellulose acetobutyrate moulding powderFree18
3912 11 40Cellulose nitrate, dynamic gradeFree18
3912 11 90OtherFree18
3912 12Plasticised:
3912 12 10Cellulose acetate flakesFree18
3912 12 20Cellulose acetate moulding powderFree18
3912 12 30Cellulose acetobutyrate moulding powderFree18
3912 12 90OtherFree18
3912 20Cellulose nitrates (including collodions):
 Non-plasticised:
3912 20 11Moulding powdersFree18
3912 20 19OtherFree18
 Plasticised:
3912 20 21Moulding powdersFree18
3912 20 29OtherFree18
 Cellulose ethers:
3912 31 00Carboxymethyl cellulose and its saltsFree18
3912 39Other:
 Non-plasticised:
3912 39 11EthylcelluloseFree18
3912 39 12MethylcelluloseFree18
3912 39 19Other cellulose ethersFree18
 Plasticised:
3912 39 21Ethyl celluloseFree18
3912 39 22Methyl celluloseFree18
3912 39 29Other cellulose etherFree18
3912 90Other:
3912 90 10Cellulose Propionate and aceto propionate non plasticizedFree18
3912 90 20Viscose spongeFree18
3912 90 90OtherFree18
3913NATURAL 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 10Alginic acid, its salts and esters:
3913 10 10Sodium AlginateFree18
3913 10 90OtherFree18
3913 90Other:
Chemical derivatives of natural rubber:
3913 90 11Chlorinated RubberFree18
3913 90 19OtherFree18
3913 90 20Hardened proteins (such as hardened casein, gelatinFree18
3913 90 30DextranFree18
3913 90 90OtherFree18
3914ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901 TO 3913, IN PRIMARY FORMS
3914 00Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms:
3914 00 10Ion-exchangers of the condensation, polycondensation or polyaddition typeFree18
3914 00 20Ion-exchangers of polymerisation or co- polymerisation typeFree18
3914 00 90OtherFree18
 II.   WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
3915WASTE, PARINGS AND SCRAP, OF PLASTICS
3915 10 00Of polymers of ethyleneRestricted18
3915 20 00Of polymers of styreneRestricted18
3915 30Of polymers of vinyl chloride:
3915 30 10Of copolymers of vinyl chlorideRestricted18
3915 30 90OtherRestricted18
3915 90Of other plastics:
3915 90 10Of polypropyleneRestricted18
 Of polymers of vinyl acetate:
3915 90 21Of copolymers of vinyl acetateRestricted18
3915 90 29OtherRestricted18
3915 90 30Of acrylic polymers and methlyacrylic copolymersRestricted18
 Of alkyds, polyesters and epoxide resins:
3915 90 41Of alkyds and polyestersRestricted18
3915 90 42Of PET BottlesFree18
3915 90 49Of epoxide resinsRestricted18
3915 90 50Of polyamidesRestricted18
 Of Amino resins and phenolic resins and polyurethanes:
3915 90 61Of phenoplastRestricted18
3915 90 62Of aminoplastRestricted18
3915 90 63Of polyurethanesRestricted18
 Of cellulose and its chemical derivatives:
3915 90 71Of regenerated celluloseRestricted18
3915 90 72Cellulose plastic waste such as cellulose nitrates film scrap non-plasticisedRestricted18
3915 90 73Cellulose plastic waste such as cellulose nitrates plasticizedRestricted18
3915 90 74Cellulose plastic waste such as cellulose acetate film scrap non-plasticisedRestricted18
3915 90 75Cellulose plastic waste such as cellulose acetate film scrap plasticizedRestricted18
3915 90 90OtherRestricted18
3916MONOFILAMENT 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 10Of polymers of ethylene:
3916 10 10Rods of polyethyleneFree18
3916 10 20CanesFree18
3916 10 90OtherFree18
3916 20Of polymers of vinyl chloride:
 Of poly (vinyl chloride) copolymers:
3916 20 11CanesFree18
3916 20 19OtherFree18
 Other:
3916 20 91CanesFree18
3916 20 99OtherFree18
3916 90Of other plastics:
3916 90 10CanesFree18
 Of phenoplast, Aminoplast, Alkyds & Polyesters, Polyamides, Polyurethanes, Epoxide-resins (including waste & scrap), Polypropylene and Acrylic, methacrylic and acrylomethacrylic polymers:
3916 90 21Of phenoplastFree18
3916 90 22Of aminoplastFree18
3916 90 23Of alkyds and polyestersFree18
3916 90 24Of polyamidesFree18
3916 90 25Of polyurethanesFree18
3916 90 26Of epoxide-resins (including waste and scrap)Free18
3916 90 27Of PolypropyleneFree18
3916 90 28Of acrylicmethacrylic and acrylomethcrylic polymersFree18
 Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate:
3916 90 31Of polymerisation and copolymerisation products of polystyreneFree18
3916 90 32Of polymethyl methacrylateFree18
3916 90 40Of regenerated celluloseFree18
3916 90 50Of cellulose nitrate and celluloid, whether or not plasticizedFree18
3916 90 60Of vulcanized fibreFree18
3916 90 70Of cellulose acetate and acetate butyrate, whether or not plasticizedFree18
3916 90 80Of vinyl plasticFree18
3916 90 90Of other polymerisation and copolymerisation productsFree18
3917TUBES, 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 10Of hardened proteinFree18
3917 10 20Of cellulosic materialsFree18
 Tubes, pipes and hoses, rigid:
3917 21Of polymers of ethylene:
3917 21 10Tubes of polyethyleneFree18
3917 21 90OtherFree18
3917 22 00Of polymers of propyleneFree18
3917 23Of polymers of vinyl chloride:
3917 23 10Seamless tubesFree18
3917 23 90OtherFree18
3917 29Of other plastics:
3917 29 10Seamless tubes of copolymers of vinyl acetate and vinyl chlorideFree18
3917 29 20Seamless tubes of polymers and copolymers of polystyreneFree18
3917 29 30Tubes of cellulose nitrate and celluloid, whether or not plasticizedFree18
3917 29 40Tubes of cellulose acetate or acetate butyrateFree18
3917 29 50Tubes of vinyl plasticsFree18
3917 29 90OtherFree18
 Other tubes, pipes and hoses:
3917 31 00Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPaFree18
 Other, not reinforced or otherwise combined with other materials, without fittings:
3917 32 10Of condensation or rearrangement polymerisation products, whether or not chemically modifiedFree18
3917 32 20Of addition polymerisation productsFree18
3917 32 90OtherFree18
3917 33 00Other, not reinforced or otherwise combined with other materials, with fittingsFree18
3917 39Other:
3917 39 10Of condensation or rearrangement polymerisation products, whether or not chemically modifiedFree18
3917 39 20Of addition polymerisation productsFree18
3917 39 90OtherFree18
3917 40 00FittingsFree18
3918FLOOR 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 10Of polymers of vinyl chloride:
3918 10 10Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or feltsFree28
3918 10 90OtherFree28
3918 90Of other plastics:
3918 90 10Floor coverings of linoxyneFree28
3918 90 20Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or feltsFree28
3918 90 90OtherFree28
3919SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS
3919 10 00In rolls of width not exceeding 20 cmFree18
3919 90Other:
3919 90 10Plastic stickers, whether or not printed, embossed, and or impregnated.Free18
3919 90 20Cellulose adhesive tapeFree18
3919 90 90OtherFree18
3920OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON- CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS
3920 10Of polymers of ethylene:
 Sheets of polyethylene:
3920 10 11Rigid, plainFree18
3920 10 12Flexible, plainFree18
3920 10 19OtherFree18
 Other:
3920 10 91Rigid, plainFree18
3920 10 92Flexible, plainFree18
3920 10 99OtherFree18
3920 20Of polymers of propylene:
3920 20 10Rigid, plainFree18
3920 20 20Flexible, plainFree18
3920 20 90OtherFree18
3920 30Of polymers of styrene:
3920 30 10Rigid, plainFree18
3920 30 20Flexible, plainFree18
3920 30 90OtherFree18
 Of polymers of vinyl chloride:
3920 43 00Containing by weight not less than 6% of plasticizersFree18
3920 49 00OtherFree18
Of acrylic polymers
3920 51Of poly (methyl methacrylate):
 Sheets :
3920 51 11Rigid, plainFree18
3920 51 12Flexible, plainFree18
3920 51 19OtherFree18
 Other:
3920 51 91Rigid, plainFree18
3920 51 92Flexible, plainFree18
3920 51 99OtherFree18
3920 59Other:
 Polyacrylate Sheets:
3920 59 11Rigid, plainFree18
3920 59 12Flexible, plainFree18
3920 59 19OtherFree18
 Other:
3920 59 91Rigid, plainFree18
3920 59 92Flexible, plainFree18
3920 59 99OtherFree18
 Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920 61Of polycarbonates:
3920 61 10Rigid, plainFree18
3920 61 20Flexible, plainFree18
3920 61 90OtherFree18
3920 62Of poly(ethylene terephthalate):
3920 62 10Rigid, plainFree18
3920 62 20Flexible, plainFree18
3920 62 90OtherFree18
3920 63Of Unsaturated polyesters:
3920 63 10Rigid, plainFree18
3920 63 20Flexible, plainFree18
3920 63 90OtherFree18
3920 69Of other polyesters:
Packaging film:
3920 69 11Rigid, plainFree18
3920 69 12Flexible, plainFree18
3920 69 19OtherFree18
 Sun and/or dust control film:
3920 69 21Rigid, plainFree18
3920 69 22Flexible, plainFree18
3920 69 29OtherFree18
 Other film:
3920 69 31Rigid, plainFree18
3920 69 32Flexible, plainFree18
3920 69 39OtherFree18
 Other:
3920 69 91Rigid, plainFree18
3920 69 92Flexible, plainFree18
3920 69 99OtherFree18
 Of cellulose or its chemical derivatives:
3920 71Of regenerated cellulose:
 Cello phane transparent:
3920 71 11FilmFree18
3920 71 19OtherFree18
Sheets of cellulose nitrate and celluloid, whether or not plasticized
3920 71 21PlainFree18
3920 71 29OtherFree18
 Other:
3920 71 91Rigid, plainFree18
3920 71 92Flexible, PlainFree18
3920 71 99OtherFree18
3920 73Of cellulose acetate:
 Sheet of cellulose acetate, non-plasticized:
3920 73 11Rigid, plainFree18
3920 73 12Flexible, plainFree18
3920 73 19OtherFree18
 Sheets of cellulose acetate (plasticized) :
3920 73 21Rigid, plainFree18
3920 73 22Flexible, plainFree18
3920 73 29OtherFree18
 Other:
3920 73 91Rigid, plainFree18
3920 73 92Flexible, plainFree18
3920 73 99OtherFree18
3920 79Of other cellulose derivatives:
 Sheets of cellulose nitrate and celluloid, whether or not plasticized:
3920 79 11Rigid, plainFree18
3920 79 12Flexible, plainFree18
3920 79 19OtherFree18
 Other:
3920 79 91Rigid , plainFree18
3920 79 92Flexible, plainFree18
3920 79 99OtherFree18
3920 91Of other plastics:
 Of poly (vinyl butyral):
3920 91 11Rigid, plainFree18
3920 91 12Flexible, plainFree18
3920 91 19OtherFree18
3920 92Of polyamides:
 Poly (amide fluoride) film:
3920 92 11Rigid, plainFree18
3920 92 12Flexible, plainFree18
3920 92 19OtherFree18
 Other:
3920 92 91Rigid, plainFree18
3920 92 92Flexible, plainFree18
3920 92 99OtherFree18
3920 93Of amino-resins:
3920 93 10Rigid, plainFree18
3920 93 20Flexible, plainFree18
3920 93 90OtherFree18
3920 94Of phenolic resins:
3920 94 10Rigid, plainFree18
3920 94 20Flexible, plainFree18
3920 94 90OtherFree18
3920 99Of other plastics:
 Plates, sheets, film, foil and strip of poly(vinyl acetate):
3920 99 11Rigid, plainFree18
3920 99 12Flexible, plainFree18
3920 99 19OtherFree18
 Film, sheets, strip of vinyl plastics:
3920 99 21Rigid, plainFree18
3920 99 22Flexible, plainFree18
3920 99 29OtherFree18
 Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate:
3920 99 31Rigid, plainFree18
3920 99 32Flexible, plainFree18
3920 99 39OtherFree18
 Sheet of Poly (tetrafluoro-ethylene) (PTFE):
3920 99 41Rigid, plainFree18
3920 99 42Flexible, plainFree18
3920 99 49OtherFree18
 Retro reflective sheeting:
3920 99 51Rigid, plainFree18
3920 99 52Flexible, plainFree18
3920 99 59OtherFree18
3920 99 60Clicking boards for leather machineryFree18
 Other:
3920 99 91Rigid, plainFree18
3920 99 92Flexible, plainFree18
3920 99 99OtherFree18
3921OTHER PLATES, SHEETS FILM, FOIL AND STRIP, OF PLASTICS
 Cellular:
3921 11 00Of polymers of styreneFree18
3921 12 00Of polymers of vinyl chlorideFree18
3921 13Of polyurethanes:
3921 13 10FlexibleFree18
3921 13 90OtherFree18
3921 14 00Of regenerated celluloseFree18
3921 19 00Of other plasticsFree18
3921 90Other:
3921 90 10ThermocolFree18
 Of polymers of vinyl chloride :
3921 90 21Rigid, lacqueredFree18
3921 90 22Flexible, lacqueredFree18
3921 90 23Rigid, metallisedFree18
3921 90 24Flexible, metallisedFree18
3921 90 25Rigid, laminatedFree18
3921 90 26Flexible, laminatedFree18
3921 90 29OtherFree18
 Of regenerated cellulose :
3921 90 31Rigid, lacqueredFree18
3921 90 32Flexible, lacqueredFree18
3921 90 33Rigid, metallisedFree18
3921 90 34Flexible, metallisedFree18
3921 90 35Rigid, laminatedFree18
3921 90 36Flexible, laminatedFree18
3921 90 39OtherFree18
 Other:
3921 90 91Rigid, lacqueredFree18
3921 90 92Flexible, lacqueredFree18
3921 90 93Rigid, metallisedFree18
3921 90 94Flexible, metallisedFree18
3921 90 95Rigid, laminatedFree18
3921 90 96Flexible, laminatedFree18
3921 90 99OtherFree18
3922BATHS, SHOWER-BATHS, SINKS, WASHBASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS
3922 10 00Baths, shower-baths, sinks and washbasinsFree28
3922 20 00Lavatory seats and coversFree28
3922 90 00OtherFree28
3923ARTICLES 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 10Boxes, cases, crates and similar articles :
3923 10 10Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articlesFree18
3923 10 20Watch-box, jewellery box and similar containers of plasticsFree18
3923 10 30Insulated wareFree18
3923 10 40Packing for accommodating connectorsFree18
3923 10 90OtherFree18
 Sacks and bags (including cones):
3923 21 00Of polymers of ethyleneFree18
3923 29Of other plastics:
3923 29 10Of poly (vinyl chloride)Free18
3923 29 90OtherFree18
3923 30Carboys, bottles, flasks and similar articles:Plastic feeding bottles must conform to IS 14625
3923 30 10Insulated wareFree18
3923 30 90OtherFree18
3923 40 00Spools, cops, bobbins and similar supportsFree18
3923 50Stoppers, lids, caps and other closures:
3923 50 10Caps and closures for bottlesFree18
3923 50 90OtherFree18
3923 90Other:
3923 90 10Insulated wareFree18
3923 90 20Aseptic bagsFree18
3923 90 90OtherFree18
3924TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS
3924 10Tableware and kitchenware:
3924 10 10Insulated wareFree18
3924 10 90OtherFree18
3924 90Other:
3924 90 10Toilet articlesFree18
3924 90 20Insulated wareFree18
3924 90 90OtherFree18
3925BUILDERS WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED
3925 10 00Reservoirs tanks, vats and similar containers, of a capacity exceeding 300 lFree18
3925 20 00Doors, windows and their frames and thresholds for doorsFree18
3925 30 00Shutters, blinds (including venetian blinds) and similar articles and parts thereofFree18
3925 90Other:
3925 90 10Of polyurethaneFree18
3925 90 90OtherFree18
3926OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS3901 TO 3914
3926 10Office or school supplies:
Office supplies of a kind classified as stationery other than pins, clips, and writing instruments:
3926 10 11Of polyurethane foamFree28
3926 10 19OtherFree28
 Other:
3926 10 91Of polyurethane foamFree28
3926 10 99OtherFree28
3926 20Articles of apparel and clothing accessories (including gloves, mittens and mitts):
 Gloves:
3926 20 11DisposableFree28
3926 20 19Non-disposableFree28
 Approns:
3926 20 21Of polyurethane foamFree28
3926 20 29OtherFree28
Plastic stickers for garments:
3926 20 31Of polyurethane foamFree28
3926 20 39OtherFree28
Collar stays, patties, butterfly, shoulder-pads and other stays:
3926 20 41Of polyurethane foamFree28
3926 20 49OtherFree28
 Other:
3926 20 91Of polyurethane foamFree28
3926 20 99OtherFree28
3926 30Fittings for furniture, coach work or the like:
3926 30 10Of polyurethane foamFree28
3926 30 90OtherFree28
3926 40Statuettes and other ornamental articles:
Bangles:
3926 40 11Of polyurethane foamFree0
3926 40 19OtherFree0
 Beads:
3926 40 21Of polyurethane foamFree28
3926 40 29OtherFree28
 Statuettes:
3926 40 31Of polyurethane foamFree28
3926 40 39OtherFree28
 Table and other household articles (including hotel and restaurant) for decoration:
3926 40 41Of polyurethane foamFree28
3926 40 49OtherFree28
 Decorative sheets:
3926 40 51Of polyurethane foamFree28
3926 40 59OtherFree28
3926 40 60SequineFree28
 Other:
3926 40 91Of polyurethane foamFree28
3926 40 99OtherFree28
3926 90Other:
3926 90 10PVC belt conveyorFree28
Couplers, packing rings, O rings and the like:
3926 90 21Of polyurethane foamFree28
3926 90 29OtherFree28
 Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts:
3926 90 31Of polyurethane foamFree28
3926 90 39OtherFree28
 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 41Of polyurethane foamFree28
3926 90 49OtherFree28
 Retroreflective sheeting of other than of heading 3920:
3926 90 51Of polyurethane foamFree28
3926 90 59OtherFree28
 Hangers:
3926 90 61Of polyurethane foamFree28
3926 90 69OtherFree28
 Plastic or nylon tipped hammers ; Insulating liner of nylon, HDPE:
3926 90 71Of polyurethane foamFree28
3926 90 79OtherFree28
3926 90 80Polypropylene articles, not elsewhere specified or includedFree28
Other:
3926 90 91Of polyurethane foamFree28
3926 90 99OtherFree28

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.