Decoding HSN Code 39: GST Rates and Classification for Plastic Products

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 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.

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Businesses must be aware of the HSN codes applicable to their products, as these codes determine the tax rates and other regulatory requirements.

Frequently Asked Questions:

  • 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%.

  • 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%.

  • What is the HSN code 3915 for waste plastic? 


  • 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%


  • Is there GST on plastic granules?

Plastic granules are classified under HSN 3901, and the tax rate is 18% under S. No. 100.

  • 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. 

  • 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%.

Yash Elwadhi

Yash Elwadhi is a highly skilled and experienced finance content writer with a proven track record of providing insightful and engaging content to a wide range of clients in the financial industry. He has collaborated with prominent financial institutions, fintech companies, and wealth management firms, and is known for his ability to convey complex financial concepts in a clear and engaging manner. Yash is committed to delivering high-quality content that adds value to his clients' target audience and helps them achieve their financial goals.

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