HSN Chapter 39: Plastics and articles thereof

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Chapter 39 of the HSN tariff covers Plastics and articles thereof. It has 26 headings (4-digit codes) and 461 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.

GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.

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Headings in this chapter

3901 Polymers of ethylene, in primary forms
3902 Polymers of propylene or of other olefins, in primary forms
3903 Polymers of styrene, in primary forms
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms
3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl…
3906 Acrylic polymers in primary forms
3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates…
3908 Polyamides in primary forms
3909 Amino-resins, phenolic resins and polyurethanes, in primary forms
3910 Silicones in primary forms
3911 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones…
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary…
3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example…
3914 Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms
3915 Waste, parings and scrap, of plastics
3916 Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and…
3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of…
3918 Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of…
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of…
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not…
3921 Other plates, sheets, film, foil and strip, of plastics
3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers…
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and…
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of…
3925 Builders' ware of plastics, not elsewhere specified or included
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914

`3901` Polymers of ethylene, in primary forms

GST: 18%

HSN code	Description	GST rate
`390110`	Polyethylene having a specific gravity of less than 0.94	18%
`39011010`	Linear low density polyethylene (lldpe), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content	18%
`39011020`	Low density polyethylene (LDPE)	18%
`39011090`	Other	18%
`390120`	Polyethylene having a specific gravity of 0.94 or more	18%
`39012000`	Polyethylene having a specific gravity of 0.94 or more	18%
`390130`	Ethylene-vinyl acetate copolymers	18%
`39013000`	Ethylene-vinyl acetate copolymers	18%
`390140`	Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94	18%
`39014010`	Linear low density polyethylene (lldpe), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content	18%
`39014090`	Other	18%
`390190`	Other	18%
`39019000`	Other	18%
`39019010`	Polymers of ethylene, in primary forms - other: linear medium density polyethylene (lmdpe)	18%
`39019090`	Polymers of ethylene, in primary forms - other: other	18%

`3902` Polymers of propylene or of other olefins, in primary forms

GST: 18%

HSN code	Description	GST rate
`390210`	Polypropylene	18%
`39021000`	Polypropylene	18%
`390220`	Poly iso butylene	18%
`39022000`	Poly iso butylene	18%
`390230`	Propylene copolymers	18%
`39023000`	Propylene copolymers	18%
`390290`	Other	18%
`39029000`	Other	18%

`3903` Polymers of styrene, in primary forms

GST: 18%

HSN code	Description	GST rate
`390311`	Expansible	18%
`39031100`	Expansible	18%
`390319`	Other	18%
`39031910`	Moulding powder	18%
`39031990`	Other	18%
`390320`	Styrene-acrylonitrile (san) copolymers	18%
`39032000`	Styrene-acrylonitrile (san) copolymers	18%
`390330`	Acrylonitrile-butadine-styrene (abs) copolymers	18%
`39033000`	Acrylonitrile-butadine-styrene (abs) copolymers	18%
`390390`	Other	18%
`39039010`	Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more	18%
`39039020`	Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in note 6(b) to this chapter	18%
`39039090`	Other	18%

`3904` Polymers of vinyl chloride or of other halogenated olefins, in primary forms

GST: 18%

HSN code	Description	GST rate
`390410`	Poly (vinyl chloride), not mixed with any other substances	18%
`39041010`	Emulsion grade pvc resin / pvc paste resin/ pvc dispersion resin	18%
`39041020`	Suspension grade PVC resin	18%
`39041090`	Other	18%
`390421`	Non-plasticised	18%
`39042100`	Non-Plasticised	18%
`39042110`	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins	18%
`39042190`	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other	18%
`390422`	Plasticised	18%
`39042200`	Plasticised	18%
`39042210`	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)	18%
`39042290`	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other	18%
`390430`	Vinyl chloride-vinyl acetate copolymers	18%
`39043010`	Poly (vinyl derivatives)	18%
`39043090`	Other	18%
`390440`	Other vinyl chloride copolymers	18%
`39044000`	Other vinyl chloride copolymers	18%
`390450`	Vinylidene chloride polymers	18%
`39045010`	Copolymer of vinylidene chloride with a crylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers	18%
`39045090`	Other	18%
`390461`	Polytetrafluroethylene	18%
`39046100`	Polytetrafluroethylene	18%
`390469`	Other	18%
`39046910`	Poly (vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter	18%
`39046990`	Other	18%
`390490`	Other	18%
`39049000`	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other	18%
`39049010`	Chlorinated poly vinyl chloride (CPVC) resin	18%
`39049090`	Other	18%

`3905` Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

GST: 18%

HSN code	Description	GST rate
`390512`	In aqueous dispersion	18%
`39051210`	Poly (vinyl acetate) (pva), moulding material	18%
`39051220`	Poly (vinyl acetate) resins	18%
`39051290`	Other	18%
`390519`	Other	18%
`39051910`	Poly (vinyl acetate) (pva) moulding material	18%
`39051920`	Poly (vinyl acetate) and resins	18%
`39051990`	Other	18%
`390521`	In aqueous dispersion	18%
`39052100`	In aqueous dispersion	18%
`390529`	Other	18%
`39052900`	Other	18%
`390530`	Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups	18%
`39053000`	Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups	18%
`390591`	Copolymers	18%
`39059100`	Copolymers	18%
`390599`	Other	18%
`39059910`	Poly (vinyl pirolidone) (p alcohol)	18%
`39059990`	Other	18%

`3906` Acrylic polymers in primary forms

GST: 18%

HSN code	Description	GST rate
`390610`	Other	18%
`39061010`	Binders for pigments or inks	18%
`39061090`	Other	18%
`390690`	Other	18%
`39069010`	Acrylic polymers in primary forms - other :acrylic resins	18%
`39069020`	Acrylic polymers in primary forms - other : polyacrylate moulding powder	18%
`39069030`	Acrylic polymers in primary forms - other :copolymers of acrylonitrile	18%
`39069040`	Poly (acrylic acid)	18%
`39069050`	Polyacrylonitrile (PAN)	18%
`39069060`	Copolymers of acrylonitrile	18%
`39069070`	Sodium polyacrylate	18%
`39069090`	Other	18%

`3907` Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms

GST: 18%

HSN code	Description	GST rate
`390710`	Polyacetals	18%
`39071000`	Polyacetals	18%
`390720`	Other polyethers	18%
`39072010`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyethers:poly (ether alcohols)	18%
`39072090`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyethers:other	18%
`390721`	Bis(polyoxyethylene) methylphosphonate	18%
`39072100`	Bis(polyoxyethylene) methylphosphonate	18%
`390729`	Other	18%
`39072910`	Poly(ether alcohols)	18%
`39072990`	Other	18%
`390730`	Epoxide resins	18%
`39073010`	Epoxy resins	18%
`39073090`	Other	18%
`390740`	Polycarbonates	18%
`39074000`	Polycarbonates	18%
`390750`	Alkyd resins	18%
`39075000`	Alkyd resins	18%
`390760`	Poly (ethylene terepthalate)	18%
`39076010`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate):having an intrinsic viscosity of less than 0.64 dl/g	18%
`39076020`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): having an intrinsic viscosity of not less than 0.64 dl/g and not greater than 0.72 dl/g	18%
`39076090`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): other (including clean, clourless grades)	18%
`390761`	Having a viscosity number of 78 ml/g or higher	18%
`39076110`	PET flake (chip)	18%
`39076190`	Other primary form	18%
`390769`	Other	18%
`39076930`	PET flake (chip)	18%
`39076990`	Other primary form	18%
`390770`	Poly (lactic acid)	18%
`39077000`	Poly (lactic acid)	18%
`390791`	Unsaturated	18%
`39079110`	Maleic resins	18%
`39079120`	Polyester or contract resins	18%
`39079130`	Fumeric resins	18%
`39079140`	Diallylphthalate resins	18%
`39079150`	Poly (butylene terepthalate)	18%
`39079190`	Other	18%
`390799`	Other	18%
`39079900`	Other	18%
`39079910`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other :diallyl phthalate resins	18%
`39079920`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other : poly(butylene terepthalate)	18%
`39079990`	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other :other	18%

`3908` Polyamides in primary forms

GST: 18%

HSN code	Description	GST rate
`390810`	Polyamide -6, -11,-12, -6, 6, -6, 9,-6, 10 or -6, 12	18%
`39081010`	Polyamides in primary forms - polyamide - 6, - 11, - 12, - 6, 6, - 6, 9, - 6, 10 or - 6,12:nylon moulding powder	18%
`39081011`	Flake (chip)	18%
`39081019`	Other primary form	18%
`39081021`	Flake (chip)	18%
`39081029`	Other primary form	18%
`39081031`	Flake (chip)	18%
`39081039`	Other primary form	18%
`39081041`	Flake (chip)	18%
`39081049`	Other primary form	18%
`39081051`	Flake (chip)	18%
`39081059`	Other primary form	18%
`39081061`	Flake (chip)	18%
`39081069`	Other primary form	18%
`39081071`	Flake (chip)	18%
`39081079`	Other primary form	18%
`39081090`	Polyamides in primary forms - polyamide - 6, - 11, - 12, - 6, 6, - 6, 9, - 6, 10 or - 6,12:other	18%
`390890`	Other	18%
`39089000`	Other	18%
`39089010`	Polyamides in primary forms - other : nylon moulding powder	18%
`39089020`	Polyamides in primary forms - other : nylon in other primary forms	18%
`39089090`	Polyamides in primary forms - other : other	18%

`3909` Amino-resins, phenolic resins and polyurethanes, in primary forms

GST: 18%

HSN code	Description	GST rate
`390910`	Urea resins, thiourea resins	18%
`39091010`	Urea formaldehyde resins	18%
`39091090`	Other	18%
`390920`	Melamine resins	18%
`39092010`	Melamine formaldehyde resins	18%
`39092090`	Other	18%
`390930`	Other amino-resins	18%
`39093010`	Amino - resins, phenolic resins and polyurethanes, in primary forms - other amino - resins: poly (phenylene oxide)	18%
`39093090`	Amino - resins, phenolic resins and polyurethanes, in primary forms - other amino - resins:other	18%
`390931`	Poly(methylene phenyl isocyanate) (crude mdi, polymeric mdi)	18%
`39093100`	Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)	18%
`390939`	Other	18%
`39093910`	Poly(phenylene oxide)	18%
`39093990`	Other	18%
`390940`	Phenolic resins	18%
`39094010`	Cresol formaldehyde oxide	18%
`39094020`	Phenol formaldehyde resins	18%
`39094030`	Alkyl phenol-formaldehyde resins	18%
`39094040`	Ketonic resins	18%
`39094050`	Phenoxi resins	18%
`39094060`	Terpene phenolic resins	18%
`39094090`	Other	18%
`390950`	Polyurethanes	18%
`39095000`	Polyurethanes	18%

`3910` Silicones in primary forms

GST: 18%

HSN code	Description	GST rate
`391000`	Silicones in primary forms	18%
`39100010`	Silicone resins	18%
`39100020`	Silicone oil	18%
`39100090`	Other	18%

`3911` 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 form

GST: 18%

HSN code	Description	GST rate
`391110`	Petroleum resins, coumarone-indene or coumarone, indene resins and polyterpenes	18%
`39111010`	Coumarone-indene resins	18%
`39111090`	Other	18%
`391120`	Poly (1,3-phenylene methylphosphonate)	18%
`39112000`	Poly (1,3-phenylene methylphosphonate)	18%
`391190`	Other	18%
`39119010`	Polysulphones	18%
`39119090`	Other	18%

`3912` Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

GST: 18%

HSN code	Description	GST rate
`391211`	Non-plasticised	18%
`39121110`	Cellulose acetate flakes	18%
`39121120`	Cellulose acetate moulding powder	18%
`39121130`	Cellulose acetobutyrate moulding powder	18%
`39121140`	Cellulose nitrate, dynamic grade	18%
`39121190`	Other	18%
`391212`	Plasticised	18%
`39121210`	Cellulose acetate flakes	18%
`39121220`	Cellulose acetate moulding powder	18%
`39121230`	Cellulose acetobutyrate moulding powder	18%
`39121290`	Other	18%
`391220`	Cellulose nitrates (including collodions)	18%
`39122011`	Moulding powders	18%
`39122019`	Other	18%
`39122021`	Moulding powders	18%
`39122029`	Other	18%
`391231`	Carboxymethyl cellulose and its salts	18%
`39123100`	Carboxymethyl cellulose and its salts	18%
`391239`	Other	18%
`39123911`	Ethylcellulose	18%
`39123912`	Methylcellulose	18%
`39123919`	Other cellulose ethers	18%
`39123921`	Ethyl cellulose	18%
`39123922`	Methyl cellulose	18%
`39123929`	Other cellulose ether	18%
`391290`	Other	18%
`39129010`	Cellulose propionate and aceto propionate, non-plasticised	18%
`39129020`	Viscose sponge	18%
`39129090`	Other	18%

`3913` 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

GST: 18%

HSN code	Description	GST rate
`391310`	Alginic acid, its salts and esters	18%
`39131010`	Sodium alginate	18%
`39131090`	Other	18%
`391390`	Other	18%
`39139011`	Chlorinated rubber	18%
`39139019`	Other	18%
`39139020`	Hardened proteins (such as hardened casein, gelatin)	18%
`39139030`	Dextran	18%
`39139090`	Other	18%

`3914` Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms

GST: 18%

HSN code	Description	GST rate
`391400`	Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms	18%
`39140010`	Ion-exchangers of the condensation,polycondensation or polyaddition type	18%
`39140020`	Ion-exchangers of polymerisation or co-polymerisation type	18%
`39140090`	Other	18%

`3915` Waste, parings and scrap, of plastics

GST: 18%

HSN code	Description	GST rate
`391510`	Of polymers of ethylene	18%
`39151000`	Of polymers of ethylene	18%
`391520`	Of polymers of styrene	18%
`39152000`	Of polymers of styrene	18%
`391530`	Of polymers of vinyl chloride	18%
`39153010`	Of copolymers of vinyl chloride	18%
`39153090`	Other	18%
`391590`	Of other plastics	18%
`39159010`	Of polypropylene	18%
`39159021`	Of copolymers of vinyl acetate	18%
`39159029`	Other	18%
`39159030`	Of acrylic polymers and methlyacrylic copolymers	18%
`39159041`	Of alkyds and polyesters	18%
`39159042`	Of pet bottles	18%
`39159049`	Of epoxide resins	18%
`39159050`	Of polyamides	18%
`39159061`	Of phenoplast	18%
`39159062`	Of aminoplast	18%
`39159063`	Of polyurethanes	18%
`39159071`	Of regenerated cellulose	18%
`39159072`	Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised	18%
`39159073`	Cellulose plastic waste such as cellulose nitrate film scrap plasticised	18%
`39159074`	Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised	18%
`39159075`	Cellulose plastic waste such as cellulose acetatc film scrap plasticised	18%
`39159079`	Others	18%
`39159090`	Other	18%

`3916` Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic

GST: 18%

HSN code	Description	GST rate
`391610`	Of polymers of ethylene	18%
`39161010`	Rods of polyethylene	18%
`39161020`	CANES	18%
`39161090`	Other	18%
`391620`	Of polymers of vinyl chloride	18%
`39162011`	CANES	18%
`39162019`	Other	18%
`39162091`	CANES	18%
`39162099`	Other	18%
`391690`	Of other plastics	18%
`39169010`	CANES	18%
`39169021`	Of phenoplast	18%
`39169022`	Of aminoplast	18%
`39169023`	Of alkyds and polysters	18%
`39169024`	Of polyamides	18%
`39169025`	Of polyurethanes	18%
`39169026`	Of epoxide-resins (including waste and scrap)	18%
`39169027`	Of polypropylene	18%
`39169028`	Of acrylicmethacrylic and acrylomethacrylic polymers	18%
`39169031`	Of polymerisation and copolymerisation products of polystyrene	18%
`39169032`	Of polymethyl methacrylate	18%
`39169040`	Of regenerated cellulose	18%
`39169050`	Of cellulose nitrate and celluloid, whether or not plasticized	18%
`39169060`	Of vulcanized fibre	18%
`39169070`	Of cellulose acetate and acetate butyrate, whether or not plasticized	18%
`39169080`	Of vinyl plastic	18%
`39169090`	Of other polymerisation and copolymerisation products	18%

`3917` Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

GST: 18%

HSN code	Description	GST rate
`391710`	Artificial guts (sausage casings) of hardened protein or of cellulosic materials	18%
`39171010`	Of hardened protein	18%
`39171020`	Of cellulosic materials	18%
`391721`	Of polymers of ethylene	18%
`39172110`	Tubes of polyethylene	18%
`39172190`	Other	18%
`391722`	Of polymers of propylene	18%
`39172200`	Of polymers of propylene	18%
`391723`	Of polymers of vinyl chloride	18%
`39172310`	Seamless tubes	18%
`39172390`	Other	18%
`391729`	Of other plastics	18%
`39172910`	Seamless tubes of copolymers of vinyl acetate and vinyl chloride	18%
`39172920`	Seamless tubes of polymers and copolymers of polystyrene	18%
`39172930`	Tubes of cellulose nitrate and celluloid, whether or not plasticised	18%
`39172940`	Tubes of cellulose acetate or acetate butyrate	18%
`39172950`	Tubes of vinyl plastics	18%
`39172990`	Other	18%
`391731`	Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 mpa	18%
`39173100`	Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 mpa	18%
`391732`	Other, not reinforced or otherwise combined with other materials, without fittings	18%
`39173210`	Of condensation or rearrangement polymerization products, whether or not chemically modified	18%
`39173220`	Of addition polymerisation products	18%
`39173290`	Other	18%
`391733`	Other, not reinforced or otherwise combined with other materials, with fittings	18%
`39173300`	Other, not reinforced or otherwise combined with other materials, with fittings	18%
`391739`	Other	18%
`39173910`	Of condensation or rearrangement polymerization products, whether or not chemically modified	18%
`39173920`	Of addition polymerisation products	18%
`39173990`	Other	18%
`391740`	Fittings	18%
`39174000`	Fittings	18%

`3918` Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

GST: 18%

HSN code	Description	GST rate
`391810`	Of polymers of vinyl chloride	18%
`39181010`	Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts	18%
`39181090`	Other	18%
`391890`	Of other plastics	18%
`39189010`	Floor coverings of linoxyne	18%
`39189020`	Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts	18%
`39189090`	Other	18%

`3919` Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

GST: 18%

HSN code	Description	GST rate
`391910`	In rolls of width not exceeding 20 cm	18%
`39191000`	In rolls of width not exceeding 20 cm	18%
`391990`	Other	18%
`39199010`	Plastic stickers, whether or not printed, embossed, or impregnated	18%
`39199020`	Cellulose adhesive tape	18%
`39199090`	Other	18%

`3920` Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

GST: 18%

HSN code	Description	GST rate
`392010`	Of polymers of ehtylene	18%
`39201011`	Rigid, plain	18%
`39201012`	Flexible, plain	18%
`39201013`	Geomembrane, confirming to IS 16352	18%
`39201019`	Other	18%
`39201091`	Rigid, plain	18%
`39201092`	Flexible, plain	18%
`39201093`	Armour for ballistic protection	18%
`39201099`	Other	18%
`392020`	Of polymers of propylene	18%
`39202010`	Rigid, plain	18%
`39202020`	Flexible, plain	18%
`39202090`	Other	18%
`392030`	Of polymers of styrene	18%
`39203010`	Rigid, plain	18%
`39203020`	Flexible, plain	18%
`39203090`	Other	18%
`392043`	Containing by weight not less than 6% of plasticizers	18%
`39204300`	Containing by weight not less than 6% of plasticizers	18%
`392049`	Other	18%
`39204900`	Other	18%
`392051`	Of poly (methyl methacrylate)	18%
`39205111`	Rigid, plain	18%
`39205112`	Flexible, plain	18%
`39205119`	Other	18%
`39205191`	Rigid, plain	18%
`39205192`	Flexible, plain	18%
`39205199`	Other	18%
`392059`	Other	18%
`39205911`	Rigid, plain	18%
`39205912`	Flexible, plain	18%
`39205919`	Other	18%
`39205991`	Rigid, plain	18%
`39205992`	Flexible, plain	18%
`39205999`	Other	18%
`392061`	Of polycarbonates	18%
`39206110`	Rigid, plain	18%
`39206120`	Flexible, plain	18%
`39206190`	Other	18%
`392062`	Of poly (ethylene terephthalate)	18%
`39206210`	Rigid, plain	18%
`39206220`	Flexible, plain	18%
`39206290`	Other	18%
`392063`	Of unsaturated polyesters	18%
`39206310`	Rigid, plain	18%
`39206320`	Flexible, plain	18%
`39206390`	Other	18%
`392069`	Of other polyesters	18%
`39206911`	Rigid, plain	18%
`39206912`	Flexible, plain	18%
`39206919`	Other	18%
`39206921`	Rigid, plain	18%
`39206922`	Flexible, plain	18%
`39206929`	Other	18%
`39206931`	Rigid, plain	18%
`39206932`	Flexible, plain	18%
`39206939`	Other	18%
`39206991`	Rigid, plain	18%
`39206992`	Flexible, plain	18%
`39206999`	Other	18%
`392071`	Of regenerated cellulose	18%
`39207111`	FILM	18%
`39207119`	Other	18%
`39207121`	PLAIN	18%
`39207129`	Other	18%
`39207191`	Rigid, plain	18%
`39207192`	Flexible, plain	18%
`39207199`	Other	18%
`39207210`	Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of cellulose or its chemical derivatives: of vulcanised fibre :rigid, plain	18%
`39207220`	Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of cellulose or its chemical derivatives: of vulcanised fibre :flexible, plain	18%
`39207290`	Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of cellulose or its chemical derivatives: of vulcanised fibre : other	18%
`392073`	Of cellulose acetate	18%
`39207311`	Rigid, plain	18%
`39207312`	Flexible, plain	18%
`39207319`	Other	18%
`39207321`	Rigid, plain	18%
`39207322`	Flexible, plain	18%
`39207329`	Other	18%
`39207391`	Rigid, plain	18%
`39207392`	Flexible, plain	18%
`39207399`	Other	18%
`392079`	Of other cellulose derivatives	18%
`39207911`	Rigid, plain	18%
`39207912`	Flexible, plain	18%
`39207919`	Other	18%
`39207991`	Rigid, plain	18%
`39207992`	Flexible, plain	18%
`39207999`	Other	18%
`392091`	Of poly (vinyl butyral)	18%
`39209110`	Rigid, plain	18%
`39209111`	Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of other plastics: of poly (vinyl butyral): rigid, plain	18%
`39209112`	Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of other plastics: of poly (vinyl butyral): flexible, plain	18%
`39209119`	Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of other plastics: of poly (vinyl butyral): other	18%
`39209120`	Flexible, plain	18%
`39209190`	Other	18%
`392092`	Of polyamides	18%
`39209211`	Rigid, plain	18%
`39209212`	Flexible, plain	18%
`39209219`	Other	18%
`39209291`	Rigid, plain	18%
`39209292`	Flexible, plain	18%
`39209299`	Other	18%
`392093`	Of amino-resins	18%
`39209310`	Rigid, plain	18%
`39209320`	Flexible, plain	18%
`39209390`	Other	18%
`392094`	Of phenolic resins	18%
`39209410`	Rigid, plain	18%
`39209420`	Flexible, plain	18%
`39209490`	Other	18%
`392099`	Of other plastics	18%
`39209911`	Rigid, plain	18%
`39209912`	Flexible, plain	18%
`39209919`	Other	18%
`39209921`	Rigid, plain	18%
`39209922`	Flexible, plain	18%
`39209929`	Other	18%
`39209931`	Rigid, plain	18%
`39209932`	Flexible, plain	18%
`39209939`	Other	18%
`39209941`	Rigid, plain	18%
`39209942`	Flexible, plain	18%
`39209949`	Other	18%
`39209951`	Rigid, plain	18%
`39209952`	Flexible, plain	18%
`39209959`	Other	18%
`39209960`	Clicking boards for leather machinery	18%
`39209991`	Rigid, plain	18%
`39209992`	Flexible, plain	18%
`39209999`	Other	18%

`3921` Other plates, sheets, film, foil and strip, of plastics

GST: 18%

HSN code	Description	GST rate
`392111`	Of polymers of styrene	18%
`39211100`	Of polymers of styrene	18%
`392112`	Of polymers of vinyl chloride	18%
`39211200`	Of polymers of vinyl chloride	18%
`392113`	Of polyurethanes	18%
`39211310`	Flexible	18%
`39211390`	Other	18%
`392114`	Of regenerated cellulose	18%
`39211400`	Of regenerated cellulose	18%
`392119`	Of other plastics	18%
`39211900`	Of other plastics	18%
`392190`	Other	18%
`39219010`	Thermocol	18%
`39219021`	Rigid, lacquered	18%
`39219022`	Flexible, lacquered	18%
`39219023`	Rigid, metallised	18%
`39219024`	Flexible, metallised	18%
`39219025`	Rigid, laminated	18%
`39219026`	Flexible, laminated	18%
`39219027`	Architectural membrane	18%
`39219029`	Other	18%
`39219031`	Rigid, lacquered	18%
`39219032`	Flexible, lacquered	18%
`39219033`	Rigid, metallised	18%
`39219034`	Flexible, metallised	18%
`39219035`	Rigid, laminated	18%
`39219036`	Flexible, laminated	18%
`39219039`	Other	18%
`39219091`	Rigid, lacquered	18%
`39219092`	Flexible, lacquered	18%
`39219093`	Rigid, metallised	18%
`39219094`	Flexible, metallised	18%
`39219095`	Rigid, laminated	18%
`39219096`	Flexible, laminated	18%
`39219099`	Other	18%

`3922` Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

GST: 18%

HSN code	Description	GST rate
`392210`	Baths, shower-baths, sinks and wash basins	18%
`39221000`	Baths, shower-baths, sinks and wash basins	18%
`392220`	Lavatory seats and covers	18%
`39222000`	Lavatory seats and covers	18%
`392290`	Other	18%
`39229000`	Other	18%

`3923` Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

GST: 18%

HSN code	Description	GST rate
`392310`	Boxes, cases, crates and similar articles	18%
`39231010`	Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles	18%
`39231020`	Watch-box, jewellery box and similar containers of plastics	18%
`39231030`	Insulated ware	18%
`39231040`	Packing for accommodating connectors	18%
`39231090`	Other	18%
`392321`	Of polymers of ethylene	18%
`39232100`	Of polymers of ethylene	18%
`392329`	Of other plastics	18%
`39232910`	Of poly (vinyl chloride)	18%
`39232990`	Other	18%
`392330`	Carboys, bottles, flasks and similar articles	18%
`39233010`	Insulated ware	18%
`39233090`	Other	18%
`392340`	Spools, cops, bobbins and similar supports	18%
`39234000`	Spools, cops, bobbins and similar supports	18%
`392350`	Stoppers, lids, caps and other closures	18%
`39235010`	Caps and closures for bottles	18%
`39235090`	Other	18%
`392390`	Other	18%
`39239010`	Insulated ware	18%
`39239020`	Aseptic bags	18%
`39239090`	Other	18%

`3924` Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

GST: 18%

HSN code	Description	GST rate
`392410`	Tableware and kitchenware	18%
`39241010`	Insulated ware	18%
`39241090`	Other	18%
`392490`	Other	18%
`39249010`	Toilet articles	18%
`39249020`	Insulated ware	18%
`39249090`	Other	18%

`3925` Builders' ware of plastics, not elsewhere specified or included

GST: 18%

HSN code	Description	GST rate
`392510`	Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l	18%
`39251000`	Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l	18%
`392520`	Doors, windows and their frames and thresholds for doors	18%
`39252000`	Doors, windows and their frames and thresholds for doors	18%
`392530`	Shutters, blinds (including venetian blinds) and similar articles and parts thereof	18%
`39253000`	Shutters, blinds (including venetian blinds) and similar articles and parts thereof	18%
`392590`	Other	18%
`39259010`	Of polyurethane	18%
`39259090`	Other	18%

`3926` Other articles of plastics and articles of other materials of headings 3901 to 3914

GST: Nil or 5% or 18%

HSN code	Description	GST rate
`392610`	Office or school supplies	Nil or 5% or 18%
`39261011`	Of polyurethane foam	18%
`39261019`	Other	18%
`39261091`	Of polyurethane foam	18%
`39261099`	Other	18%
`392620`	Articles of apparel and clothing accessories (including gloves, mittens and mitts)	Nil or 5% or 18%
`39262011`	Disposable	18%
`39262019`	Non-disposable	18%
`39262021`	Of polyurethane foam	18%
`39262029`	Other	18%
`39262031`	Of polyurethane foam	18%
`39262039`	Other	18%
`39262041`	Of polyurethane foam	18%
`39262049`	Other	18%
`39262091`	Of polyurethane foam	18%
`39262099`	Other	18%
`392630`	Fittings for furniture, coach work or the like	Nil or 5% or 18%
`39263010`	Of polyurethane foam	18%
`39263090`	Other	18%
`392640`	Statuettes and other ornamental articles	Nil or 5% or 18%
`39264011`	Of polyurethane foam	18%
`39264019`	Other	18%
`39264021`	Of polyurethane foam	18%
`39264029`	Other	18%
`39264031`	Of polyurethane foam	18%
`39264039`	Other	18%
`39264041`	Of polyurethane foam	18%
`39264049`	Other	18%
`39264051`	Of polyurethane foam	18%
`39264059`	Other	18%
`39264060`	Sequine	18%
`39264091`	Of polyurethane foam	18%
`39264099`	Other	18%
`392690`	Other	Nil or 5% or 18%
`39269010`	Pvc belt conveyor	18%
`39269021`	Of polyurethane foam	18%
`39269029`	Other	18%
`39269031`	Of polyurethane foam	18%
`39269039`	Other	18%
`39269041`	Of polyurethane foam	18%
`39269049`	Other	18%
`39269051`	Of polyurethane foam	18%
`39269059`	Other	18%
`39269061`	Of polyurethane foam	18%
`39269069`	Other	18%
`39269071`	Of polyurethane foam	18%
`39269079`	Other	18%
`39269080`	Polypropylene articles, not elsewhere specified or included	18%
`39269091`	Of polyurethane foam	18%
`39269099`	Other	18%

Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

HSN codes in Chapter 39: Plastics and articles thereof

`3901` Polymers of ethylene, in primary forms

`3902` Polymers of propylene or of other olefins, in primary forms

`3903` Polymers of styrene, in primary forms

`3904` Polymers of vinyl chloride or of other halogenated olefins, in primary forms

`3905` Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

`3906` Acrylic polymers in primary forms

`3907` Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms

`3908` Polyamides in primary forms

`3909` Amino-resins, phenolic resins and polyurethanes, in primary forms

`3910` Silicones in primary forms

`3911` 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 form

`3912` Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

`3913` 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

`3914` Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms

`3915` Waste, parings and scrap, of plastics

`3916` Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic

`3917` Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

`3918` Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

`3919` Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

`3920` Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

`3921` Other plates, sheets, film, foil and strip, of plastics

`3922` Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

`3923` Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

`3924` Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

`3925` Builders' ware of plastics, not elsewhere specified or included

`3926` Other articles of plastics and articles of other materials of headings 3901 to 3914

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HSN codes in Chapter 39: Plastics and articles thereof

3901 Polymers of ethylene, in primary forms

3902 Polymers of propylene or of other olefins, in primary forms

3903 Polymers of styrene, in primary forms

3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms

3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

3906 Acrylic polymers in primary forms

3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms

3908 Polyamides in primary forms

3909 Amino-resins, phenolic resins and polyurethanes, in primary forms

3910 Silicones in primary forms

3911 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 form

3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

3913 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

3914 Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms

3915 Waste, parings and scrap, of plastics

3916 Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic

3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

3918 Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

3921 Other plates, sheets, film, foil and strip, of plastics

3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

3925 Builders' ware of plastics, not elsewhere specified or included

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914

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`3901` Polymers of ethylene, in primary forms

`3902` Polymers of propylene or of other olefins, in primary forms

`3903` Polymers of styrene, in primary forms

`3904` Polymers of vinyl chloride or of other halogenated olefins, in primary forms

`3905` Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

`3906` Acrylic polymers in primary forms

`3907` Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms

`3908` Polyamides in primary forms

`3909` Amino-resins, phenolic resins and polyurethanes, in primary forms

`3910` Silicones in primary forms

`3911` 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 form

`3912` Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

`3913` 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

`3914` Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms

`3915` Waste, parings and scrap, of plastics

`3916` Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic

`3917` Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

`3918` Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

`3919` Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

`3920` Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

`3921` Other plates, sheets, film, foil and strip, of plastics

`3922` Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

`3923` Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

`3924` Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

`3925` Builders' ware of plastics, not elsewhere specified or included

`3926` Other articles of plastics and articles of other materials of headings 3901 to 3914