What is the GST rate for plastic moulding units?
GST for plastic moulding units: most goods and services here are taxed at 18%. The table gives each item's HSN or SAC code, the GST rate entries in force on 1 November 2026, and the rate before 22 September 2025 where GST 2.0 changed it. Open an item for every entry, its conditions and the CBIC notification.
In the free BooksOn HSN app, pick your business (kirana, medical store, hardware, engineering unit…) to see the HSN code and GST rate of the items it usually sells, makes or buys. Works offline, no ads.
Items, codes and GST rates
Choosing the right code
- Granules and resins in primary forms are 3901 to 3914 (polyethylene 3901, PP 3902, ABS and polystyrene 3903, PVC 3904, polycarbonate and PET 3907, nylon 3908); sheets and films 3920 and 3921; packing containers, caps, closures and preforms 3923; household articles and tableware 3924; other moulded articles 3926; plastic scrap 3915. Most are 18%; biodegradable bags, feeding bottles and plastic beads are 5%, and plastic bangles are Nil.
- A moulded part made for a vehicle, a machine or an electrical appliance is classified with it (for example 8708 or 8714 for vehicles), not in 3926; plastic screws, washers and similar general-use articles stay in Chapter 39.
- Packing you buy: corrugated boxes and wooden pallets are 5% since 22 September 2025 (they were 12%); plastic caps and containers are 18%.
- Moulding on a customer's material is job work, SAC 9988: 18% since 22 September 2025 (it was 12% for a registered customer, 18% for an unregistered one).
Other GST rules for these items
- If someone not registered for GST sells plastic waste or scrap to a business registered for GST, the buyer pays the GST, not the seller. (Notification 4/2026-CT(R), entry 3B)
- If a transport company carries goods by road for a factory, society, co-operative society, company, firm or GST-registered business, the customer pays the GST. This does not apply if the transporter opted to charge GST itself (conditions apply). (Notification 8/2023-CT(R), entry 1)
- A seller of plastic waste and scrap must register for GST once its turnover crosses the registration limit, even if the buyer pays all the GST under reverse charge. (Notification 6/2026-CT, entry (ii))
- A GST-registered business buying plastic waste and scrap from another registered business deducts 2% GST TDS (1% CGST + 1% SGST, or 2% IGST) from its payment when the contract is above ₹2.5 lakh. (Notification 7/2026-CT, entry (d)(ii))
Billing tips
- Put at least 4 digits of the HSN code on B2B invoices if your aggregate turnover in the previous year is up to ₹5 crore, 6 digits above that (Notification 78/2020-Central Tax).
- Where an item shows two rates, the rate depends on the exact code or a condition (for example packed and labelled, or a price limit) — check the item page.
- Charge CGST + SGST within your state and IGST to another state. Work out the tax with the GST calculator.
- For any other item, use the GST Rate Finder; for an old invoice, the rate on its date is in the free BooksOn HSN app.
Guides for other trades
- GST rates by business
- Kirana and grocery shops
- Supermarkets and department stores
- Hardware and building material shops
- Electrical shops
- Construction contractors and builders
- Real estate developers and property dealers
- Petrol bunks and fuel stations
- Textile, garment and footwear shops
- Electronics and mobile shops
- Restaurants, hotels and caterers
- Sweet shops and namkeen stalls
- Bakeries and cake shops
- Fruit and vegetable shops
- Dairy and milk shops
- Meat, chicken and fish shops
- Medical stores and pharmacies
- Stationery and book shops
- Auto parts shops and garages
- Salons and beauty parlours
- Jewellery shops
- Furniture and home furnishing shops
- Fertiliser, seed and pesticide shops
- Transporters and logistics firms
- CAs, lawyers, consultants and IT firms
- Engineering and fabrication units
- Tool rooms and tool dealers
- Auto and two-wheeler component makers
- Electrical equipment makers
- Electronics manufacturers
- Pharmaceutical manufacturers
- Chemical manufacturers and dealers
- GST rate changes 2026
- GST rate changes 2025: old and new rates
Rates from the BooksOn HSN dataset (version 9), compiled from CBIC notifications, checked on 1 November 2026. Reference only: confirm the entry in the notification before invoicing.
