Polycarbonate, PET, POM and epoxy resins is classified under HSN heading 3907 (Polyacetals, other polyethers and epoxide resins, in primary forms…). 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 Polycarbonate, PET, POM and epoxy resins?
GST on Polycarbonate, PET, POM and epoxy resins 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% | 3907 | 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.
3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
| Code | Description (as in the tariff) |
|---|---|
390710 | Polyacetals |
39071000 | Polyacetals |
390720 | Other polyethers |
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) |
39072090 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyethers:other |
390721 | Bis(polyoxyethylene) methylphosphonate |
39072100 | Bis(polyoxyethylene) methylphosphonate |
390729 | Other |
39072910 | Poly(ether alcohols) |
39072990 | Other |
390730 | Epoxide resins |
39073010 | Epoxy resins |
39073090 | Other |
390740 | Polycarbonates |
39074000 | Polycarbonates |
390750 | Alkyd resins |
39075000 | Alkyd resins |
390760 | Poly (ethylene terepthalate) |
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 |
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 |
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) |
390761 | Having a viscosity number of 78 ml/g or higher |
39076110 | PET flake (chip) |
39076190 | Other primary form |
390769 | Other |
39076930 | PET flake (chip) |
39076990 | Other primary form |
390770 | Poly (lactic acid) |
39077000 | Poly (lactic acid) |
390791 | Unsaturated |
39079110 | Maleic resins |
39079120 | Polyester or contract resins |
39079130 | Fumeric resins |
39079140 | Diallylphthalate resins |
39079150 | Poly (butylene terepthalate) |
39079190 | Other |
390799 | Other |
39079900 | Other |
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 |
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) |
See all 41 codes on the Chapter 39 page.
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 (3907) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (390710, 390720, 390721, 390729, …) 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 Polycarbonate, PET, POM and epoxy resins?
Polycarbonate, PET, POM and epoxy resins is classified under HSN heading 3907 (Polyacetals, other polyethers and epoxide resins, in primary forms…). 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 Polycarbonate, PET, POM and epoxy resins?
As on 1 November 2026, GST on Polycarbonate, PET, POM and epoxy resins 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 Polycarbonate, PET, POM and epoxy resins change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Polycarbonate, PET, POM and epoxy resins.
What was the GST rate on Polycarbonate, PET, POM and epoxy resins 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 - Nylon (polyamide) granules (Nylon granules)
3908 - Colour masterbatch and pigments
3204 - Plastic sheets and films
3920 - Plastic moulded parts not made for a particular machine, appliance or vehicle (Injection moulded parts)
3926 - Plastic caps, closures and PET preforms
3923 - Injection moulding, extrusion and blow moulding machines
8477
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.