GST Rate & HSN Code for Plastics and Articles Thereof – Chapter 39

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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
    • Primary forms of polyacetals and related epoxide resins and polyethers
  • Primary forms of alkyd resins, polycarbonates, pollyallyesters, and related polyesters
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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Eva Mukherjee Content Writer
Eva has expertise in writing content in diverse niches, including the latest rules and norms related to CGST Act, Stock Market and Shares.

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