Plastic products are classified under different HSN codes based on their specific characteristics and composition. The most common HSN code for plastic products is 39. This HSN code covers a wide range of plastic items, including plastic articles, plastic containers, plastic sheets, plastic bags, and more. However, it is important to note that different plastic products may have more specific HSN codes depending on their nature and composition.
What Is the GST Rate of Plastic Items?
The GST rate for plastic items in India can vary based on the type of plastic product. The applicable GST rates for plastic items are generally 12%, 18%, or 28%. It is essential to determine the correct HSN code for a specific plastic item to ascertain the accurate GST rate.
HSN Code and GST Rates for Plastic and Plastic Products
| Plastic Item | HSN Code | GST Rate |
| Linear low-density polyethene (LLDPE) | 3901 10 10 | 18% |
| Linear medium-density polythene (LMDPE) | 3901 90 10 | 18% |
| Polypropylene | 3902 10 00 | 18% |
| Poly iso butylene | 3902 20 00 | 18% |
| Polystyrene | 3903 11 00 | 18% |
| Moulding powder | 3903 19 10 | 18% |
| Polyvinyl chloride (PVC) resins | 3904 22 10 | 18% |
| Binders for pigments | 3904 10 10 | 18% |
| Polyvinyl acetate (PVA) | 3905 12 10 | 18% |
| PVA Resins | 3905 19 20 | 18% |
| Binders for ink | 3906 10 10 | 18% |
| Acrylic resins | 3906 90 10 | 18% |
| Polyacetals | 3907 20 10 | 18% |
| Epoxy resins | 3907 30 10 | 18% |
| Nylon moulding powder | 3908 90 10 | 18% |
| Nylon (primary forms) | 3908 90 20 | 18% |
| Urea formaldehyde moulding powder | 3909 10 10 | 18% |
| Melamine formaldehyde resins | 3909 20 10 | 18% |
| Silicone resins | 3910 00 10 | 18% |
| Silicone oil | 3910 00 20 | 18% |
| Coumarone-indene resins | 3911 10 10 | 18% |
| Polysulphones | 3911 90 10 | 18% |
| Cellulose acetate flakes | 3912 12 10 | 18% |
| Cellulose nitrate (moulding powders) | 3912 20 11 | 18% |
| Chlorinated rubber | 3913 90 11 | 18% |
| Dextran | 3913 90 30 | 18% |
| Ion-exchangers (primary forms) | 3914 00 00 | 18% |
| Ion-exchangers (condensation) | 3914 00 10 | 18% |
What Are the Import Conditions for Plastics?
The following are a few essential conditions regarding plastic importing:
- Industrial trimmings and rejects of PVC flowing scrap are allowed to be imported.
- The PET bottle scrap is prohibited from import.
- The manufactured plastic products must meet the BIS specifications IS 3462, 1986 for flexible PVC flooring.
- The PVC scrap users must file an import return made during a year to the concerned PCC/PCB.
- Only actual users are allowed to import plastic and plastic materials.
- The Pollution Control Boards (PCBs) are supposed to monitor the use of PVC scrap imported by the unit.
Also Read Related Blogs on: How Do I Find My 6-digit HSN Code?
The Bottom Line
It’s essential for businesses to correctly determine and apply the appropriate HSN code to their products to ensure accurate taxation. The HSN code is typically included in invoices and other relevant documents for GST compliance.
Businesses must be aware of the HSN codes applicable to their products, as these codes determine the tax rates and other regulatory requirements.
Also Listen: GST rates for plastic products: Explained
Frequently Asked Questions:
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What Is HSN Code 39269080?
HSN code 39269080 corresponds to “Other Articles of Plastics.” This code encompasses many plastic products not classified under more specific HSN codes. The applicable GST rate for HSN code 39269080 is 18%.
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What Is HSN Code 39249090?
HSN code 39249090 is designated for “Other Household Articles and Hygiene or Toilet Articles.” This category includes various household items such as plastic hangers, buckets, dustpans, and brushes. The GST rate for HSN code 39249090 is 18%.
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What is the HSN code 3915 for waste plastic?
HSN Code 3915 | Harmonized System Code Of WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLESWASTE, PARINGS AND SCRAP OF PLASTICS.
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What is the rate of HSN code 998346?
Other Professional Services.
| SAC Code | Description of Services | Rate Revision |
| 998346 | Technical Testing And Analysis Services | 12% 5% 18% |
| 998347 | Certification Of Ships, Aircraft, Dams, Etc. | 12% 5% 18% |
| 998348 | Certification And Authentication Of Works Of Art | 12% 5% 18% |
| 998349 | Other Technical And Scientific Services N.E.C. | 12% 5% 18% |
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Is there GST on plastic granules?
Plastic granules are classified under HSN 3901, and the tax rate is 18% under S. No. 100.
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What is the GST rate for plastic water bottles?
A range of water as well as water-based products are taxed at 12% GST rate.
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How much GST is on a plastic dustbin?
Plastic Household Items:
Plastic household items include buckets, mugs, and dustbins. The GST rate for plastic household items is 18%.
