IntroductionThe GST Council of India has fixed the GST rate for plastic and other related plastic products. Here, you will learn the GST rate and the HSN code for every plastic product that are categorized under the HSN Code Chapter 39.
During the complete schedule, the expression plastics implies every plastic material that can form shapes under the heat pressure or external influence with a plasticizer or solid during polymerization or any other subsequent situations. The methods of plastic product formation as per the Chapter 39 are casting, molding, rolling, extruding, and related processes.
HSN Codes of Plastics and Articles Under Chapter 39
| HSN Code | Descriptions | GST Rate | Effective Date |
| 3901 | Primary forms of every type of ethylene polymer | 18% | 1st July 2017 |
| 390110 | Polyethylene with its specific gravity up to 0.94 | 18% | 1st July 2017 |
| 39011010 | LLDPE i.e. Linear low density of polyethylene | 18% | 1st July 2017 |
| 39011090 | Other | 18% | 1st July 2017 |
| 39012000 | Polyethylene with its specific gravity equals to or higher than 0.94 | 18% | 1st July 2017 |
| 39013000 | Copolymers of ethylene-vinyl acetate | 18% | 1st July 2017 |
| 39014000 | Copolymers of ethylene-alpha-olefin with their specific gravity not more than 0.94 | 18% | 1st July 2017 |
| 390190 | Other | 18% | 1st July 2017 |
| 39019010 | LMDPE i.e. Linear medium density of polyethylene | 18% | 1st July 2017 |
| 39019090 | Other | 18% | 1st July 2017 |
| 3902 | Primary forms of propylene and related olefin polymers | 18% | 1st July 2017 |
| 39021000 | Polypropylene | 18% | 1st July 2017 |
| 39022000 | Polyisobutylene | 18% | 1st July 2017 |
| 39023000 | Propylene copolymers | 18% | 1st July 2017 |
| 39029000 | Other | 18% | 1st July 2017 |
| 3903 | Primary forms of styrene polymers | 18% | 1st July 2017 |
| 39031100 | Expansible | 18% | 1st July 2017 |
| 390319 | Other | 18% | 1st July 2017 |
| 39031910 | Molding Powder | 18% | 1st July 2017 |
| 39031990 | Other | 18% | 1st July 2017 |
| 39032000 | Copolymers of SAN i.e. Styrene-acrylonitrile | 18% | 1st July 2017 |
| 39033000 | Copolymers of ABS i.e. Acrylonitrile-butadine-styrene | 18% | 1st July 2017 |
| 39039010 | Copolymers solely made from the combination of allyl alcohol and styrene, whose acetyl value is equal to or exceeding 175 | 18% | 1st July 2017 |
| 39039020 | Brominated polystyrene weighing between 58% and 71% of bromine | 18% | 1st July 2017 |
| 39039090 | Other | 18% | 1st July 2017 |
| 3904 | Primary forms of vinyl chloride and related halogenated olefins | 18% | 1st July 2017 |
| 390410 | Poly vinyl chloride in its pure form or without the mixture of any other material or substance | 18% | 1st July 2017 |
| 39041010 | PVC paste resin, PVC dispersion resin, or PVC resin of emulsion grades | 18% | 1st July 2017 |
| 39041020 | PVC resin of suspension grade | 18% | 1st July 2017 |
| 39041090 | Other | 18% | 1st July 2017 |
| 39042100 | Non-plasticized | 18% | 1st July 2017 |
| 39042200 | Plasticized | 18% | 1st July 2017 |
| 390430 | Copolymers of vinyl acetate and vinyl chloride | 18% | 1st July 2017 |
| 39043010 | Derivatives of poly vinyl | 18% | 1st July 2017 |
| 39043090 | Other | 18% | 1st July 2017 |
| 39044000 | Copolymers of other vinyl chloride | 18% | 1st July 2017 |
| 39045010 | Copolymers of acrylonitrite and vinylidene chloride available as expansible beads shape of diameters ranging from 4 micrometers to 20 micrometers | 18% | 1st July 2017 |
| 39045090 | Other | 18% | 1st July 2017 |
| 39046100 | Poly tetra fluro ethylene | 18% | 1st July 2017 |
| 39046910 | Poly vinyl fluoride | 18% | 1st July 2017 |
| 39046990 | Other | 18% | 1st July 2017 |
| 39049000 | Other | 18% | 1st July 2017 |
| 3905 | Primary forms of vinyl acetate and related vinyl ester polymers along with the primary forms of other vinyl polymers | 18% | 1st July 2017 |
| 390512 | Dispersed in aqueous solution | 18% | 1st July 2017 |
| 39051210 | Poly vinyl acetate and other molding materials | 18% | 1st July 2017 |
| 39051220 | Resins of poly vinyl acetate | 18% | 1st July 2017 |
| 39051290 | Other | 18% | 1st July 2017 |
| 390519 | Other: | 18% | 1st July 2017 |
| 39051910 | Other types of poly vinyl acetate and other molding materials | 18% | 1st July 2017 |
| 39051920 | Other resins of poly vinyl acetate | 18% | 1st July 2017 |
| 39051990 | Other | 18% | 1st July 2017 |
| 39052100 | Dispersed in aqueous solution | 18% | 1st July 2017 |
| 39052900 | Other | 18% | 1st July 2017 |
| 39053000 | Poly vinyl alcohol with or without unhydrolyzed acetate groups | 18% | 1st July 2017 |
| 39059100 | Copolymers | 18% | 1st July 2017 |
| 390599 | Other | 18% | 1st July 2017 |
| 39059910 | P alcohol or Poly vinyl pirolidone | 18% | 1st July 2017 |
| 39059990 | Other | 18% | 1st July 2017 |
| 3906 | Primary forms of acrylic polymers | 18% | 1st July 2017 |
| 39061010 | Binders for inks or pigments | 18% | 1st July 2017 |
| 39061090 | Other | 18% | 1st July 2017 |
| 390690 | Sodium polyacrylate | 18% | 1st July 2017 |
| 39069010 | Acrylic resins | 18% | 1st July 2017 |
| 39069020 | Mold powder of polyacrylate | 18% | 1st July 2017 |
| 39069030 | Acrylonitrile copolymers | 18% | 1st July 2017 |
| 39069090 | Other | 18% | 1st July 2017 |
| 3907 |
|
18% | 1st July 2017 |
| 39071000 | Polyacetals | 18% | 1st July 2017 |
| 390720 | Other types of polyethers: | 18% | 1st July 2017 |
| 39072010 | Ether alcohols | 18% | 1st July 2017 |
| 39072090 | Other | 18% | 1st July 2017 |
| 390730 | Polymers of Epoxide resins | 18% | 1st July 2017 |
| 39073010 | Epoxy resin | 18% | 1st July 2017 |
| 39073090 | Other | 18% | 1st July 2017 |
| 39074000 | Polycarbonates | 18% | 1st July 2017 |
| 39075000 | Alkyd resins | 18% | 1st July 2017 |
| 39076100 | Polycarbonate possessing a minimum of 78ml/gram viscosity | 18% | 1st July 2017 |
| 390769 | Other | 18% | 1st July 2017 |
| 39076910 | Polycarbonate of viscosity number ranging between 72ml/gram and 78ml/gram | 18% | 1st July 2017 |
| 39076920 | Polycarbonate of viscosity number ranging between 64ml/gram and 72ml/gram | 18% | 1st July 2017 |
| 39076990 | Other | 18% | 1st July 2017 |
| 39077000 | Polymer of lactic acid | 18% | 1st July 2017 |
| 390791 | Unsaturated polymers | 18% | 1st July 2017 |
| 39079110 | Maleic resins | 18% | 1st July 2017 |
| 39079120 | Contract of polyester resins | 18% | 1st July 2017 |
| 39079130 | Fumeric resins | 18% | 1st July 2017 |
| 39079140 | Diallyl phthalate resins | 18% | 1st July 2017 |
| 39079150 | Polymers of butylene terephthalate | 18% | 1st July 2017 |
| 39079190 | Other | 18% | 1st July 2017 |
| 390799 | Other | 18% | 1st July 2017 |
| 39079910 | Other resins of diallyl phthalate | 18% | 1st July 2017 |
| 39079920 | Other resins of butylene terephthalate | 18% | 1st July 2017 |
| 39079990 | Other | 18% | 1st July 2017 |
| 3908 | Primary forms of polyamides | 18% | 1st July 2017 |
| 390810 | Polyamide of nylon in various forms | 18% | 1st July 2017 |
| 39081010 | Nylon molding powder | 18% | 1st July 2017 |
| 39081090 | Other | 18% | 1st July 2017 |
| 390890 | Other | 18% | 1st July 2017 |
| 39089010 | Other forms of nylon molding powder | 18% | 1st July 2017 |
| 39089020 | Nylon in various other primary forms | 18% | 1st July 2017 |
| 39089090 | Other | 18% | 1st July 2017 |
| 3909 | Primary forms of polyurethanes, phenolic resins, and amino resins | 18% | 1st July 2017 |
| 390910 | Thiourea and urea resins | 18% | 1st July 2017 |
| 39091010 | Urea formaldehyde resins | 18% | 1st July 2017 |
| 39091090 | Other | 18% | 1st July 2017 |
| 390920 | Melamine resins | 18% | 1st July 2017 |
| 39092010 | Melamine and formaldehyde resins | 18% | 1st July 2017 |
| 39092090 | Other | 18% | 1st July 2017 |
| 39093100 | Crude and polymeric MDI
Polymers of methylene phenyl isocyanate |
18% | 1st July 2017 |
| 390939 | Other | 18% | 1st July 2017 |
| 39093910 | Polymers of phenylene oxide | 18% | 1st July 2017 |
| 39093990 | Other | 18% | 1st July 2017 |
| 390940 | Phenolic resins | 18% | 1st July 2017 |
| 39094010 | Cresol formaldehyde oxide | 18% | 1st July 2017 |
| 39094020 | Phenol formaldehyde resins | 18% | 1st July 2017 |
| 39094030 | Alkyl phenol formaldehyde resins | 18% | 1st July 2017 |
| 39094040 | Ketonic resins | 18% | 1st July 2017 |
| 39094050 | Phenoxi resins | 18% | 1st July 2017 |
| 39094060 | Terpene phenolic resins | 18% | 1st July 2017 |
| 39094090 | Resins used to manufacture cast components used mainly in electricity generator operated by wind | 18% | 1st July 2017 |
| 39095000 | Polyurethanes | 18% | 1st July 2017 |
| 3910 | Primary forms of Silicone polymers | 18% | 1st July 2017 |
| 391000 | Primary forms of Silicone | 18% | 1st July 2017 |
| 39100010 | Silicone resins | 18% | 1st July 2017 |
| 39100020 | Silicone oil | 18% | 1st July 2017 |
| 39100090 | Other | 18% | 1st July 2017 |
| 3911 | Primary forms of coumarone resins, petroleum resins, polyterpenes, polysulphones, polysulphides, and related polymer products/resins not included or specified anywhere else | 18% | 1st July 2017 |
| 391110 | Coumarone resins, petroleum resins, polyterpenes, polysulphones, polysulphides | 18% | 1st July 2017 |
| 39111010 | Coumarone-indene resins | 18% | 1st July 2017 |
| 39111090 | Other | 18% | 1st July 2017 |
| 391190 | Other | 18% | 1st July 2017 |
| 39119010 | Polysulphones | 18% | 1st July 2017 |
| 39119090 | Other | 18% | 1st July 2017 |
| 3912 | Primary forms of cellulose and the derivatives of its chemicals not included or specified at anywhere else | 18% | 1st July 2017 |
| 391211 | Non-plasticized | 18% | 1st July 2017 |
| 39121110 | Flakes of cellulose acetate | 18% | 1st July 2017 |
| 39121120 | Molding powder of cellulose acetate | 18% | 1st July 2017 |
| 39121130 | Molding powder of cellulose acetobutyrate | 18% | 1st July 2017 |
| 39121140 | Dynamic grade of cellulose nitrate | 18% | 1st July 2017 |
| 39121190 | Other | 18% | 1st July 2017 |
| 391212 | Plasticized | 18% | 1st July 2017 |
| 39121210 | Flakes of cellulose acetate | 18% | 1st July 2017 |
| 39121220 | Molding powder of cellulose acetate | 18% | 1st July 2017 |
| 39121230 | Molding powder of cellulose acetobutyrate | 18% | 1st July 2017 |
| 39121290 | Other | 18% | 1st July 2017 |
| 391220 | Collodions and other cellulose nitrates | 18% | 1st July 2017 |
| 39122011 | Molding powders | 18% | 1st July 2017 |
| 39122019 | Other | 18% | 1st July 2017 |
| 39122021 | Molding powders | 18% | 1st July 2017 |
| 39122029 | Other | 18% | 1st July 2017 |
| 39123100 | Carboxymethyl cellulose and related salts | 18% | 1st July 2017 |
| 391239 | Other | 18% | 1st July 2017 |
| 39123911 and 39123921 | Ethyl cellulose | 18% | 1st July 2017 |
| 39123912 and 39123922 | Methyl cellulose | 18% | 1st July 2017 |
| 39123919 and 39123929 | Other types of ether cellulose | 18% | 1st July 2017 |
| 391290 | Other | 18% | 1st July 2017 |
| 39129010 | Non-plasticized aceto and cellulose propionates | 18% | 1st July 2017 |
| 39129020 | Viscous sponge | 18% | 1st July 2017 |
| 39129090 | Other | 18% | 1st July 2017 |
| 3913 | Primary forms of pure and modified natural polymers, like alginic acid, natural rubber’s chemical derivatives, and hardened proteins not included or specified at somewhere else | 18% | 1st July 2017 |
| 391310 | Alginic acid with its easters and salts | 18% | 1st July 2017 |
| 39131010 | Sodium alginate | 18% | 1st July 2017 |
| 39131090 | Other | 18% | 1st July 2017 |
| 391390 | Other | 18% | 1st July 2017 |
| 39139011 | Chlorinated rubber | 18% | 1st July 2017 |
| 39139019 | Other | 18% | 1st July 2017 |
| 39139020 | Gelatin, hardened casein, and other hardened proteins | 18% | 1st July 2017 |
| 39139030 | Dextran | 18% | 1st July 2017 |
| 39139090 | Bio-plastic or compostable polymer used to manufacture flower pats, nursery plantation pats, and agro mulching films of bio degradable forms | 18% | 1st July 2017 |
| 3914 | Primary forms of ion exchangers for polymers highlighted under headings between 3901 and 3913 | 18% | 1st July 2017 |
| 391400 | Primary forms of ion exchangers for polymers highlighted under headings between 3901 and 3913 | 18% | 1st July 2017 |
| 39140010 | Ion exchangers of poly-addition, condensation, and poly condensation categories | 18% | 1st July 2017 |
| 39140020 | Ion exchangers of co-polymerization and polymerization types | 18% | 1st July 2017 |
| 39140090 | Other | 18% | 1st July 2017 |
| 3915 | Scraps, parings, and other wastes of plastic polymers | 5% | 13th October 2017 |
| 39151000 | Wastes of ethylene polymers | 5% | 13th October 2017 |
| 39152000 | Wastes of styrene polymers | 5% | 13th October 2017 |
| 391530 | Wastes of vinyl chloride polymers | 5% | 13th October 2017 |
| 39153010 | Wastes of vinyl chloride copolymers | 5% | 13th October 2017 |
| 39153090 | Other | 5% | 13th October 2017 |
| 391590 | Of Other plastic | 5% | 13th October 2017 |
| 39159010 | Of propylene | 5% | 13th October 2017 |
| 39159021 | Of vinyl acetate copolymers | 5% | 13th October 2017 |
| 39159029 | Other | 5% | 13th October 2017 |
| 39159030 | Of methyl acrylic copolymers and acrylic polymers | 5% | 13th October 2017 |
| 39159041 | Of polyesters and alkyds | 5% | 13th October 2017 |
| 39159042 | Of pet bottles | 5% | 13th October 2017 |
| 39159049 | Of epoxide resins | 5% | 13th October 2017 |
| 39159050 | Of polyamides | 5% | 13th October 2017 |
| 39159061 | Of phenoplast | 5% | 13th October 2017 |
| 39159062 | Of aminoplast | 5% | 13th October 2017 |
| 39159063 | Of polyurethanes | 5% | 13th October 2017 |
| 39159071 | Of regenerated cellulose | 5% | 13th October 2017 |
| 39159072 | Non-plasticized scrap of cellulose nitrate film | 5% | 13th October 2017 |
| 39159073 | Plasticized scrap of cellulose nitrate film | 5% | 13th October 2017 |
| 39159074 | Non-plasticized scrap of cellulose acetate film | 5% | 13th October 2017 |
| 39159075 | Plasticized scrap of cellulose acetate film | 5% | 13th October 2017 |
| 39159090 | Other | 5% | 13th October 2017 |
| 3916 | Monofilament with cross-sectional dimension of more than 1mm, both surfaced and non-surface worked profile shapes, sticks, and rods, excluding the plastic worked items | 18% | 1st July 2017 |
| 391610 | Ethylene polymers | 18% | 1st July 2017 |
| 39161010 | Polyethylene rods | 18% | 1st July 2017 |
| 39161020 | Canes | 18% | 1st July 2017 |
| 39161090 | Other | 18% | 1st July 2017 |
| 391620 | Vinyl chloride polymers | 18% | 1st July 2017 |
| 39162011 and 39162091 | Canes | 18% | 1st July 2017 |
| 39162019 and 39162099 | Other | 18% | 1st July 2017 |
| 391690 | Of other types of plastics | 18% | 1st July 2017 |
| 39169010 | Canes | 18% | 1st July 2017 |
| 39169021 | Phenoplast | 18% | 1st July 2017 |
| 39169022 | Aminoplast | 18% | 1st July 2017 |
| 39169023 | Polyesters and alkyds | 18% | 1st July 2017 |
| 39169024 | Polyamides | 18% | 1st July 2017 |
| 39169025 | Polyurethanes | 18% | 1st July 2017 |
| 39169026 | Scrap, waste, and other epoxide-resins | 18% | 1st July 2017 |
| 39169027 | Polypropylene | 18% | 1st July 2017 |
| 39169028 | Acrylo methacrylic and Acryli methacrylic polymers | 18% | 1st July 2017 |
| 39169031 | Copolymerization and polymerization-based polystyrene products | 18% | 1st July 2017 |
| 39169032 | Polymethyl methacrylate | 18% | 1st July 2017 |
| 39169040 | Regenerated cellulose | 18% | 1st July 2017 |
| 39169050 | Both plasticized and non-plasticized celluloid and cellulose nitrate | 18% | 1st July 2017 |
| 39169060 | Vulcanized fiber | 18% | 1st July 2017 |
| 39169070 | Both plasticized and non-plasticized acetate butyrate and cellulose acetate | 18% | 1st July 2017 |
| 39169080 | Vinyl plastic | 18% | 1st July 2017 |
| 39169090 | Other copolymerization and polymerization products | 18% | 1st July 2017 |
| 3917 | Plastic-made hoses, pipes, and fittings, like joints, flanges, and elbows | 18% | 1st July 2017 |
| 39171010 | Hardened protein | 18% | 1st July 2017 |
| 39171020 | Cellulose materials | 18% | 1st July 2017 |
| 391721 | Ethylene polymers: | 18% | 1st July 2017 |
| 39172110 | Polyethylene tubes | 18% | 1st July 2017 |
| 39172190 | Other | 18% | 1st July 2017 |
| 39172200 | Propylene polymers | 18% | 1st July 2017 |
| 391723 | Vinyl chloride polymers | 18% | 1st July 2017 |
| 39172310 | Seamless tubes | 18% | 1st July 2017 |
| 39172390 | Other | 18% | 1st July 2017 |
| 391729 | Other Plastics: | 18% | 1st July 2017 |
| 39172910 | Seamless tubes made of vinyl chloride and vinyl acetate copolymers | 18% | 1st July 2017 |
| 39172920 | Seamless tubes made of polystyrene polymers and copolymers | 18% | 1st July 2017 |
| 39172930 | Both plasticized and non-plasticized tubes of celluloid and cellulose nitrate | 18% | 1st July 2017 |
| 39172940 | Acetate butyrate or cellulose acetate tubes | 18% | 1st July 2017 |
| 39172950 | Vinyl plastics tubes | 18% | 1st July 2017 |
| 39172990 | Other | 18% | 1st July 2017 |
| 39173100 | Flexible hoses, pipes, and tubes with at least 27.6 MPa burst pressure | 18% | 1st July 2017 |
| 39173210 | Both chemically modified and non-modified rearrangement or condensation polymerization products | 18% | 1st July 2017 |
| 39173220 | Additional polymerization products | 18% | 1st July 2017 |
| 39173290 | Other | 18% | 1st July 2017 |
| 39173300 | Other non-reinforced or the ones not combined with fittings and other materials | 18% | 1st July 2017 |
| 391739 | Other | 18% | 1st July 2017 |
| 39173910 | Both chemically modified and non-modified rearrangement or condensation polymerization products | 18% | 1st July 2017 |
| 39173920 | Additional polymerization products | 18% | 1st July 2017 |
| 39173990 | Other | 18% | 1st July 2017 |
| 39174000 | Fittings | 18% | 1st July 2017 |
| 3918 | Both self-adhesive and non-adhesive plastic floor coverings, plastic tiles and rolls, plastic ceiling, and wall coverings | 18% | 15th November 2017 |
| 391810 | Vinyl chloride polymers | 18% | 15th November 2017 |
| 39181010 | Ceiling or wall coverings combined with woven and knitted fabrics, felts, or nonwovens | 18% | 15th November 2017 |
| 39181090 | Other | 18% | 15th November 2017 |
| 391890 | Other plastics: | 18% | 15th November 2017 |
| 39189010 | Linoxyne floor coverings | 18% | 15th November 2017 |
| 39189090 | Ceiling or wall coverings combined with woven and knitted fabrics, felts, or nonwovens | 18% | 15th November 2017 |
| 3919 | Self-adhesive sheets, plates, foil, film, strip, tape, and other plastics in flat shapes both in rolls and non-roll shapes | 18% | 1st July 2017 |
| 39191000 | Rolls of width up to 20 centimeters | 18% | 1st July 2017 |
| 391990 | Other: | 18% | 1st July 2017 |
| 39199010 | Both printed and non-printed, impregnated and non-impregnated, or embossed and non-embossed plastic stickers | 18% | 1st July 2017 |
| 39199020 | Adhesive types of cellulose | 18% | 1st July 2017 |
| 39199090 | Water blocking tapes used mainly to manufacture insulated cables and wires | 18% | 1st July 2017 |
| 3920 | Other sheets, plates, plastic foil, strip, and film, non-reinforced, non-cellular, supported, laminated, or combined with diverse materials | 18% | 1st July 2017 |
| 392010 | Ethylene polymers: | 18% | 1st July 2017 |
| 39201011, and 39201091 | Rigid plain | 18% | 1st July 2017 |
| 39201012 and 39201092 | Flexible plain | 18% | 1st July 2017 |
| 39201019 and
39201099 |
Other | 18% | 1st July 2017 |
| 392020 | Propylene polymers: | 18% | 1st July 2017 |
| 39202010 | Rigid plain | 18% | 1st July 2017 |
| 39202020 | Flexible plain | 18% | 1st July 2017 |
| 39202090 | Other | 18% | 1st July 2017 |
| 392030 | Styrene polymers: | 18% | 1st July 2017 |
| 39203010 | Rigid plain | 18% | 1st July 2017 |
| 39203020 | Flexible plain | 18% | 1st July 2017 |
| 39203090 | Other | 18% | 1st July 2017 |
| 39204300 | Contained more than 6% weight of plasticizers | 18% | 1st July 2017 |
| 39204900 | Other | 18% | 1st July 2017 |
| 392051 | Methyl methacrylate polymers: | 18% | 1st July 2017 |
| 39205111, and 39205191 | Rigid plain | 18% | 1st July 2017 |
| 39205112, and 39205192 | Flexible plain | 18% | 1st July 2017 |
| 39205119, and 39205199 | Other | 18% | 1st July 2017 |
| 392059 | Other: | 18% | 1st July 2017 |
| 39205911, and 39205991 | Rigid plain | 18% | 1st July 2017 |
| 39205912, and 39205992 | Flexible plain | 18% | 1st July 2017 |
| 39205919, and 39205999 | Other | 18% | 1st July 2017 |
| 392061 | Polycarbonates: | 18% | 1st July 2017 |
| 39206110 | Rigid plain | 18% | 1st July 2017 |
| 39206120 | Flexible plain | 18% | 1st July 2017 |
| 39206190 | Other | 18% | 1st July 2017 |
| 392062 | Ethylene Terephthalate polymers: | 18% | 1st July 2017 |
| 39206210 | Rigid plain | 18% | 1st July 2017 |
| 39206220 | Flexible plain | 18% | 1st July 2017 |
| 39206290 | Other | 18% | 1st July 2017 |
| 392063 | Unsaturated polymers: | 18% | 1st July 2017 |
| 39206310 | Rigid plain | 18% | 1st July 2017 |
| 39206320 | Flexible plain | 18% | 1st July 2017 |
| 39206390 | Other | 18% | 1st July 2017 |
| 392069 | Other Polyesters: | 18% | 1st July 2017 |
| 39206911, 39206921, 39206931, and 39206991 | Rigid plain | 18% | 1st July 2017 |
| 39206912, 39206922, 39206932, and 39206992 | Flexible plain | 18% | 1st July 2017 |
| 39206919, 39206929, 39206939, and 39206999 | Other | 18% | 1st July 2017 |
| 392071 | Regenerated Cellulose: | 18% | 1st July 2017 |
| 39207111 | Film | 18% | 1st July 2017 |
| 39207119 | Other | 18% | 1st July 2017 |
| 39207121 | Plain | 18% | 1st July 2017 |
| 39207129 | Other | 18% | 1st July 2017 |
| 39207191 | Rigid plain | 18% | 1st July 2017 |
| 39207192 | Flexible plain | 18% | 1st July 2017 |
| 39207199 | Other | 18% | 1st July 2017 |
| 392073 | Cellulose acetate | 18% | 1st July 2017 |
| 39207311, 39207321, and 39207391 | Rigid plain | 18% | 1st July 2017 |
| 39207312, 39207322, and 39207392 | Flexible plain | 18% | 1st July 2017 |
| 39207319, 39207329, and 39207399 | Other | 18% | 1st July 2017 |
| 392079 | Other Cellulose Derivatives: | 18% | 1st July 2017 |
| 39207911 and 39207991
|
Rigid plain | 18% | 1st July 2017 |
| 39207912 and 39207992 | Flexible plain | 18% | 1st July 2017 |
| 39207919 and 39207999 | Other | 18% | 1st July 2017 |
| 392091 | Other Plastics: | 18% | 1st July 2017 |
| 39209111 | Rigid plain | 18% | 1st July 2017 |
| 39209112 | Flexible plain | 18% | 1st July 2017 |
| 39209119 | Other | 18% | 1st July 2017 |
| 392092 | Polyamides: | 18% | 1st July 2017 |
| 39209211 and 39209291 | Rigid plain | 18% | 1st July 2017 |
| 39209212 and 39209292 | Flexible plain | 18% | 1st July 2017 |
| 39209219 and 39209299 | Other | 18% | 1st July 2017 |
| 392093 | Amino-resins | 18% | 1st July 2017 |
| 39209310 | Rigid plain | 18% | 1st July 2017 |
| 39209320 | Flexible plain | 18% | 1st July 2017 |
| 39209390 | Other | 18% | 1st July 2017 |
| 392094 | Phenolic-resins | 18% | 1st July 2017 |
| 39209410 | Rigid plain | 18% | 1st July 2017 |
| 39209420 | Flexible plain | 18% | 1st July 2017 |
| 39209490 | Other | 18% | 1st July 2017 |
| 392099 | Other Plastics: | 18% | 1st July 2017 |
| 39209911, 39209921, 39209931, 39209941, 39209951, and 39209991 | Rigid plain | 18% | 1st July 2017 |
| 39209912, 39209922, 39209932, 39209942, 39209952, and 39209992 | Flexible plain | 18% | 1st July 2017 |
| 39209919, 39209929, 39209939, 39209949, 39209959, 39209999 | Other | 18% | 1st July 2017 |
| 39209960 | Clicking boards for leather machines | 18% | 1st July 2017 |
| 3921 | Other sheets, plates, film, strip, and foil of plastics | 18% | 1st July 2017 |
| 39211100 | Styrene polymers | 18% | 1st July 2017 |
| 39211200 | Vinyl chloride polymers | 18% | 1st July 2017 |
| 392113 | Polyurethanes: | 18% | 1st July 2017 |
| 39211310 | Flexible | 18% | 1st July 2017 |
| 39211390 | Other | 18% | 1st July 2017 |
| 39211400 | Regenerated cellulose | 18% | 1st July 2017 |
| 39211900 | Other plastics | 18% | 1st July 2017 |
| 392190 | Other | 18% | 1st July 2017 |
| 39219010 | Thermocol | 18% | 1st July 2017 |
| 39219021, 39219031, and 39219091 | Rigid and lacquered | 18% | 1st July 2017 |
| 39219022, 39219032, and 39219092 | Flexible and lacquered | 18% | 1st July 2017 |
| 39219023, 39219033, and 39219093 | Rigid and metalized | 18% | 1st July 2017 |
| 39219024, 39219034, and 39219094 | Flexible and metalized | 18% | 1st July 2017 |
| 39219025, 39219035, and 39219095 | Rigid and laminated | 18% | 1st July 2017 |
| 39219026, 39219036, and 39219096 | Flexible and laminated | 18% | 1st July 2017 |
| 39219029, 39219039, and 39219099 | Other | 18% | 1st July 2017 |
| 3922 | Shower-baths, baths, wash-basins, sinks, lavatory pans, bidets, flushing, seats and covers | 18% | 15th November 2017 |
| 39221000 | Wash basins, sinks, shower-baths, and baths | 18% | 15th November 2017 |
| 39222000 | Seats and covers, lavatory pans | 18% | 15th November 2017 |
| 39229000 | Other | 18% | 15th November 2017 |
| 3923 | Plastic articles for the packing and conveyance of goods, caps, lids, and other plastic closures | 18% | 1st October 2019
And 1st January 2020 |
| 392310 | Crates, cases, boxes, and related articles | 18% | 1st October 2019
And 1st January 2020 |
| 39231010 | Plastic containers for video or audio cassettes, floppy disk, cassette tapes, and other related articles | 18% | 1st October 2019
And 1st January 2020 |
| 39231020 | Jewelry box, watch box, and likewise plastic containers | 18% | 1st October 2019
And 1st January 2020 |
| 39231030 | Insulated ware | 18% | 1st October 2019
And 1st January 2020 |
| 39231040 | Packing to accommodate connectors | 18% | 1st October 2019
And 1st January 2020 |
| 39231090 | Other | 18% | 1st October 2019
And 1st January 2020 |
| 39232100 | Ethylene polymers | 18% | 1st October 2019
And 1st January 2020 |
| 392329 | Other plastics: | 18% | 1st October 2019
And 1st January 2020 |
| 39232910 | Poly vinyl chloride | 18% | 1st October 2019
And 1st January 2020 |
| 39232990 | Other | 18% | 1st October 2019
And 1st January 2020 |
| 392330 | Flasks, bottles, carboys, and other articles | 18% | 1st October 2019
And 1st January 2020 |
| 39233010 | Insulated ware | 18% | 1st October 2019
And 1st January 2020 |
| 39233090 | Other | 18% | 1st October 2019
And 1st January 2020 |
| 39234000 | Cops, spools, bobbins, and other related supports | 18% | 1st October 2019
And 1st January 2020 |
| 392350 | Caps, lids, stoppers, and other types of closures | 18% | 1st October 2019
And 1st January 2020 |
| 39235010 | Bottles’ closures and caps | 18% | 1st October 2019
And 1st January 2020 |
| 39235090 | Other | 18% | 1st October 2019
And 1st January 2020 |
| 392390 | Other: | 18% | 1st October 2019
And 1st January 2020 |
| 39239010 | Insulated ware | 18% | 1st October 2019
And 1st January 2020 |
| 39239020 | Aseptic bags | 18% | 1st October 2019
And 1st January 2020 |
| 39239090 | Other | 18% | 1st October 2019
And 1st January 2020 |
| 3924 | Plastic-made kitchenware, tableware, other household articles, toilet, or hygiene articles | 18% | 1st July 2017 |
| 392410 | Kitchenware and tableware: | 18% | 1st July 2017 |
| 39241010 | Insulated ware | 18% | 1st July 2017 |
| 39241090 | Other | 18% | 1st July 2017 |
| 392490 | Other: | 18% | 1st July 2017 |
| 39249010 | Toilet items | 18% | 1st July 2017 |
| 39249020 | Insulated ware | 18% | 1st July 2017 |
| 39249090 | Other | 18% | 1st July 2017 |
| 3925 | Plastic builder ware not included or specified elsewhere | 18% | 1st July 2017 |
| 39251000 | Vats, tanks, reservoirs, other containers | 18% | 1st July 2017 |
| 39252000 | Windows, doors, and their door thresholds, and frames | 18% | 1st July 2017 |
| 39253000 | Shutters, venetian blinds, other articles with their parts | 18% | 1st July 2017 |
| 392590 | Other: | 18% | 1st July 2017 |
| 39259010 | Polyurethane | 18% | 1st July 2017 |
| 39259090 | Other | 18% | 1st July 2017 |
| 3926 | Plastic beads | 12% | 1st July 2017 |
| 3926 | Feeding bottles | 12% | 1st July 2017 |
| 3926 | Plastic bangles | Nil | 1st July 2017 |
| 3926 | Plastic tarpaulin and PVC belt conveyor | 18% | 1st July 2017 |
| 3926 | Other plastic articles and materials of other articles | 18% | 15th November 2017 and 1st July 2017 |
| 392610 | School or office supplies: | 18% | 15th November 2017 and 1st July 2017 |
| 39261011 and 39261091 | Polyurethane foam | 18% | 15th November 2017 and 1st July 2017 |
| 39261019 and 39261099 | Other | 18% | 15th November 2017 and 1st July 2017 |
| 392620 | Apparel articles and clothing accessories | 18% | 15th November 2017 and 1st July 2017 |
| 39262011 | Disposable | 18% | 15th November 2017 and 1st July 2017 |
| 39262019 | Non-disposable | 18% | 15th November 2017 and 1st July 2017 |
| 39262021, 39262031, 39262041, and 39262091 | Polyurethane foam | 18% | 15th November 2017 and 1st July 2017 |
| 39262029, 39262039, 39262049, and 39262099 | Other | 18% | 15th November 2017 and 1st July 2017 |
| 392630 | Coach work, furniture, and other similar fittings | 18% | 15th November 2017 and 1st July 2017 |
| 39263010 | Polyurethane foam | 18% | 15th November 2017 and 1st July 2017 |
| 39263090 | Other | 18% | 15th November 2017 and 1st July 2017 |
| 392640 | Ornamental articles, including the statuettes | 18% | 15th November 2017 and 1st July 2017 |
| 39264011, 39264021, 39264031, 39264041, 39264051, and 39264091 | Polyurethane foam | 18% | 15th November 2017 and 1st July 2017 |
| 39264019, 39264029, 39264039, 39264049, 39264059, and 39264099 | Other | 18% | 15th November 2017 and 1st July 2017 |
| 39264060 | Sequine | 18% | 15th November 2017 and 1st July 2017 |
| 392690 | Other: | 18% | 15th November 2017 and 1st July 2017 |
| 39269010 | PVC belt conveyor | 18% | 15th November 2017 and 1st July 2017 |
| 39269021, 39269031, 39269041, 39269051, 39269061, 39269071, and 39269091 | Polyurethane foam | 18% | 15th November 2017 and 1st July 2017 |
| 39269029, 39269039, 39269049, 39269059, 39269069, 39269079, and 39269099 | Other | 18% | 15th November 2017 and 1st July 2017 |
| 39269080 | Polypropylene articles not included or specified elsewhere | 18% | 15th November 2017 and 1st July 2017 |
Conclusion
Overall, HSN i.e. Harmonized System of Nomenclature code of Chapter 39 pertains to plastics and other items made of plastic as a raw material. Plastics have found their widespread applications in several industries. These include construction, packaging, consumer goods, and automotive. Therefore, businesses must understand the GST rates and HSN codes for Chapter 39 to deal with plastic products and items made of plastic as a raw material.
Disclaimer: The rates and HSN codes are given above to the best of our knowledge and information. There may be various variations due to updates by the government. If you need any information regarding HSN code and GST rates then please visit CBIC website.
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