← HSN and SAC codes for common items · Search any code on the HSN code finder.
Plastic is classified under HSN Chapter 39. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Plastic?
GST on Plastic as on 26 October 2026: Nil, 5% or 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.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 5% | 39 | If you sell paper sacks and bags or biodegradable bags, GST is 5%. | 9/2025-CT(R), entry 319 |
| 18% | 18% | 3901 | If you sell polymers and resins in primary forms under heading 3907 and similar items, such as polyesters, polyamides, epoxy, phenolic and amino resins, polyurethanes, silicones, cellulose derivatives and modified natural polymers, GST is 18%. | 9/2025-CT(R), entry 114 |
| 18% | 18% | 3914 | If you sell ion exchangers based on polymers of headings 3901 to 3913, in primary forms, GST is 18%. | 9/2025-CT(R), entry 115 |
| 18% | 18% | 3915 | If you sell plastic waste, parings and scrap, GST is 18%. | 9/2025-CT(R), entry 116 |
| 18% | 18% | 3916 | If you sell plastic monofilament thicker than 1 mm, and plastic rods, sticks and profile shapes that are surface-worked or not but not otherwise worked, GST is 18%. | 9/2025-CT(R), entry 117 |
| 18% | 18% | 3917 | If you sell plastic tubes, pipes and hoses and their fittings, GST is 18%. | 9/2025-CT(R), entry 118 |
| 18% | 18% | 3918 | If you sell plastic floor coverings in rolls or tiles, self-adhesive or not, or plastic wall and ceiling coverings, GST is 18%. | 9/2025-CT(R), entry 119 |
| 18% | 18% | 3919 | If you sell self-adhesive plastic plates, sheets, film, foil, tape and strip, in rolls or not, GST is 18%. | 9/2025-CT(R), entry 120 |
| 18% | 18% | 3920 | If you sell other plastic plates, sheets, film, foil and strip that are non-cellular and not reinforced, laminated or combined with other materials, GST is 18%. | 9/2025-CT(R), entry 121 |
| 18% | 18% | 3921 | If you sell other plastic plates, sheets, film, foil and strip under heading 3921, GST is 18%. | 9/2025-CT(R), entry 122 |
| 18% | 18% | 3922 | If you sell plastic baths, shower trays, sinks, wash-basins, toilet seats and covers, flush tanks and similar sanitary ware, GST is 18%. | 9/2025-CT(R), entry 123 |
| 18% | 18% | 3923 | If you sell woven or non-woven bags and sacks of polyethylene or polypropylene strips, laminated or not, used for packing goods, GST is 18%. | 9/2025-CT(R), entry 200 |
6 more entries, and the rate on any past date, in the free app.
GST rate on Plastic since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 12 October 2017 | Nil, 12%, 18% or 28% |
| 13 October 2017 | 14 November 2017 | Nil, 5%, 12%, 18% or 28% |
| 15 November 2017 | 30 September 2021 | Nil, 5%, 12% or 18% |
| 1 October 2021 | 21 September 2025 | Nil, 12% or 18% |
| 22 September 2025 | today | Nil, 5% or 18% |
The GST rate on Plastic is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
39 Plastics and articles thereof
Headings in Chapter 39
| Code | Description (as in the tariff) |
|---|---|
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 |
See all codes on the Chapter 39 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Plastic (PVC) pipes
3917 - Plastic household containers and tableware
3924 - Plastic bags and packing containers (Carry bags)
3923 - Insulation tape and adhesive tape
3919 - Paper
4802 - Books
4901 - Notebooks (Register)
4820 - Pens
9608 - Pencils
9609 - Soap
3401 - Shampoo
3305 - Toothpaste
3306
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.
