Chapter 39 HSN codes: plastics

Plastics and articles thereof. Every heading in chapter 39 with its GST rate; search any 8-digit code below.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

    Headings in chapter 39 and their GST

    HSNDescriptionGST
    3901Polymers of ethylene, in primary forms10 tariff items18%
    3902Polymers of propylene or of other olefins, in primary forms4 tariff items18%
    3903Polymers of styrene, in primary forms8 tariff items18%
    3904Polymers of vinyl chloride or of other halogenated olefins, in primary forms20 tariff items18%
    3905Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms12 tariff items18%
    3906Acrylic polymers in primary forms10 tariff items18%
    3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms28 tariff items18%
    3908Polyamides in primary forms20 tariff items18%
    3909Amino-resins, phenolic resins and polyurethanes, in primary forms17 tariff items18%
    3910Silicones in primary forms3 tariff items18%
    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 form5 tariff items18%
    3912Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms23 tariff items18%
    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 forms7 tariff items18%
    3914Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms3 tariff items18%
    3915Waste, parings and scrap, of plastics22 tariff items18%
    3916Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic24 tariff items18%
    3917Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics22 tariff items18%
    3918Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter5 tariff items18%
    3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls4 tariff items18%
    3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials111 tariff items18%
    3921Other plates, sheets, film, foil and strip, of plastics29 tariff items18%
    3922Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics3 tariff items18%
    3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics18 tariff items18%
    3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics5 tariff items18%
    3925Builders' ware of plastics, not elsewhere specified or included5 tariff items18%
    3926Other articles of plastics and articles of other materials of headings 3901 to 391445 tariff items0% or 5% or 18%

    Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

    Other chapters

    What chapter 39 covers

    Chapter 39 of the tariff is "Plastics and articles thereof". It has 26 four-digit headings and 463 eight-digit tariff items, such as 3901 (Polymers of ethylene, in primary forms), 3902 (Polymers of propylene or of other olefins, in primary forms), 3903 (Polymers of styrene, in primary forms).

    GST rates in chapter 39

    Most of its tariff items are taxed at 18%. By tariff item: 418 at 18%. For 45 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

    Questions

    What is the GST rate for chapter 39 goods?

    Most of its tariff items are taxed at 18%. Of the 463 eight-digit codes in chapter 39, 418 at 18%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

    What is HSN code 3901?

    Heading 3901 is "Polymers of ethylene, in primary forms". GST: 18%.

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