GST Rate & HSN Code for Plastics

GST Rate & HSN Code for Plastics

Deskera Content Team
Deskera Content Team
Table of Contents
Table of Contents

The HSN codes and GST rates applicable to plastics and plastic items are listed in Chapter 39 of the GST rulebook. These codes can be used to file goods and service taxes on plastic products. Vendors can do that by acquiring the sale/purchase invoice, and by duly classifying the type of plastic item according to its respective code in the table below. The corresponding applicable rate of GST can then be looked up and used for filing.

According to GST laws, the following table displays the HSN codes and GST rates for Plastics. The data presented is as displayed on the GST Portal of India.

Item HSN Code GST %
I. Primary forms
Polymers of ethylene, in primary forms
3901 18%
Polymers of propylene or of other olefins, In primary forms 3902 18%
Polymers of styrene, in primary forms 3903 18%
Polymers of vinyl chloride or of other halogenated olefins, in primary forms 3904 18%
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms 3905 18%
Acrylic polymers in primary forms 3906 18%
Polyacetals, other polyethers, and Epoxide resins, in primary forms; Polycarbonates, alkyd resins, Polyallylesters and other polyesters, in primary forms 3907 18%
Polyamides in primary forms 3908 18%
Amino-resins, phenolic resins, and Polyurethanes, in primary forms 3909 18%
Silicones in primary forms 3910 18%
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, Polysulphones and other products specified in Note 3 to this chapter, not elsewhere specified or included, in primary forms 3911 18%
Cellulose and its chemical derivatives, Not elsewhere specified or included, In the primary form 3912 18%
Natural 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 forms 3913 18%
Ion–exchangers based on polymers of Headings 3901 to 3913, in primary forms 3914 18%
II. –waste, parings, and scrap; Semi-manufactures; articles
Waste, parings, and scrap, of plastics
3915 5%
The monofilament of which any cross-sectional dimension exceeds 1mm, Rods, Sticks and profile shapes, whether or not Surface-worked but not otherwise worked, of plastics 3916 18%
Tubes, pipes and hoses, and fittings Therefor (for example, Joints, Elbows, Flanges), of plastics 3917 18%
Floor coverings of plastics, whether Or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to This chapter 3918 18%
Self-adhesive plates, sheets, film, foil, tape, strip, and other flat shapes, of plastics, whether or not in rolls 3919 18%
Other plates, sheets, film, foil, and strip, Of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 3920 18%
Other plates, sheets, film, foil, and strip, Of plastics 3921 18%
Baths, shower-baths, sinks, wash-basins, Bidets, lavatory pans, seats, and covers, flushing cisterns and similar sanitary ware, of plastics 3922 18%
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and Other closures, of plastics 3923  
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for the packing of goods. 3923 12%
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in Sl. No. 80AA in Schedule II]) 3923 18%
Tableware, kitchenware, other household articles and hygienic or toilet articles Of plastics 3924 18%
Builders’ ware of plastics, not elsewhere specified or included 3925 18%
Other articles of plastics and articles of Other materials of headings 3901 to 3914 3926  
Feeding bottles and plastic beads 3926 12%
Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads, and feeding bottles] 3926 18%
Plastic bangles 3926 NIL

GST has made filing returns extremely simple and straightforward. Using the table above, you can easily look up the tax rate for the kind of plastic you are filing a return for.

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