Cellulose derivatives (MCC, HPMC, CMC) is classified under HSN heading 3912 (Cellulose and its chemical derivatives, not elsewhere specified or included…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Cellulose derivatives (MCC, HPMC, CMC)?
GST on Cellulose derivatives (MCC, HPMC, CMC) as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 3912 | If you sell polymers and resins in primary forms of headings 3901 to 3913, such as polyethylene, polypropylene, polystyrene, PVC, polyesters, polyamides, epoxy, phenolic and amino resins, polyurethanes, silicones, cellulose derivatives and modified natural polymers, GST is 18%. 9/2025-CT(R), entry 114 |
How to find the rate on an old invoice's date: GST rate on a past date.
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
| Code | Description (as in the tariff) |
|---|---|
391211 | Non-plasticised |
39121110 | Cellulose acetate flakes |
39121120 | Cellulose acetate moulding powder |
39121130 | Cellulose acetobutyrate moulding powder |
39121140 | Cellulose nitrate, dynamic grade |
39121190 | Other |
391212 | Plasticised |
39121210 | Cellulose acetate flakes |
39121220 | Cellulose acetate moulding powder |
39121230 | Cellulose acetobutyrate moulding powder |
39121290 | Other |
391220 | Cellulose nitrates (including collodions) |
39122011 | Moulding powders |
39122019 | Other |
39122021 | Moulding powders |
39122029 | Other |
391231 | Carboxymethyl cellulose and its salts |
39123100 | Carboxymethyl cellulose and its salts |
391239 | Other |
39123911 | Ethylcellulose |
39123912 | Methylcellulose |
39123919 | Other cellulose ethers |
39123921 | Ethyl cellulose |
39123922 | Methyl cellulose |
39123929 | Other cellulose ether |
391290 | Other |
39129010 | Cellulose propionate and aceto propionate, non-plasticised |
39129020 | Viscose sponge |
39129090 | Other |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (3912) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (391211, 391212, 391220, 391231, …) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Cellulose derivatives (MCC, HPMC, CMC)?
Cellulose derivatives (MCC, HPMC, CMC) is classified under HSN heading 3912 (Cellulose and its chemical derivatives, not elsewhere specified or included…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Cellulose derivatives (MCC, HPMC, CMC)?
As on 1 November 2026, GST on Cellulose derivatives (MCC, HPMC, CMC) is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Cellulose derivatives (MCC, HPMC, CMC) change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Cellulose derivatives (MCC, HPMC, CMC).
What was the GST rate on Cellulose derivatives (MCC, HPMC, CMC) in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Plastic
39 - Plastic (PVC) pipes
3917 - Plastic household containers and tableware
3924 - Plastic bags and packing containers (Carry bags)
3923 - Insulation tape and adhesive tape
3919 - Polyethylene granules (HDPE, LDPE, LLDPE, PE granules)
3901 - Glass vials and ampoules (Glass bottles)
7010 - Laboratory glassware
7017 - Printed labels and leaflets
4821 - Bandages, gauze and surgical dressings
3005 - Syringes, needles and catheters
9018 - Diagnostic kits and prepared laboratory reagents
3822
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

