Plastic scrap and regrind is classified under HSN heading 3915 (Waste, parings and scrap, of plastics). 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 Plastic scrap and regrind?
GST on Plastic scrap and regrind 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% | 3915 | If you sell plastic waste, parings and scrap, GST is 18%. 9/2025-CT(R), entry 116 |
GST rate on Plastic scrap and regrind 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. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 12 October 2017 | 18% |
| 13 October 2017 | 30 September 2021 | 5% |
| 1 October 2021 | today | 18% |
3915 Waste, parings and scrap, of plastics
| Code | Description (as in the tariff) |
|---|---|
391510 | Of polymers of ethylene |
39151000 | Of polymers of ethylene |
391520 | Of polymers of styrene |
39152000 | Of polymers of styrene |
391530 | Of polymers of vinyl chloride |
39153010 | Of copolymers of vinyl chloride |
39153090 | Other |
391590 | Of other plastics |
39159010 | Of polypropylene |
39159021 | Of copolymers of vinyl acetate |
39159029 | Other |
39159030 | Of acrylic polymers and methlyacrylic copolymers |
39159041 | Of alkyds and polyesters |
39159042 | Of pet bottles |
39159049 | Of epoxide resins |
39159050 | Of polyamides |
39159061 | Of phenoplast |
39159062 | Of aminoplast |
39159063 | Of polyurethanes |
39159071 | Of regenerated cellulose |
39159072 | Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised |
39159073 | Cellulose plastic waste such as cellulose nitrate film scrap plasticised |
39159074 | Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised |
39159075 | Cellulose plastic waste such as cellulose acetatc film scrap plasticised |
39159079 | Others |
39159090 | Other |
Other GST rules for Plastic scrap and regrind
Besides the rate, these CBIC notification entries apply to the codes on this page:
- 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))
- 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)
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 (3915) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (391510, 391520, 391530, 391590) 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 Plastic scrap and regrind?
Plastic scrap and regrind is classified under HSN heading 3915 (Waste, parings and scrap, of plastics). 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 Plastic scrap and regrind?
As on 1 November 2026, GST on Plastic scrap and regrind 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 Plastic scrap and regrind change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Plastic scrap and regrind.
What was the GST rate on Plastic scrap and regrind 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 - Transformers
8504 - Generator sets (diesel and petrol, DG sets)
8502 - Parts of motors and generators (stampings, rotors, stators)
8503 - CRGO electrical steel (grain-oriented)
7225 - Winding wire (enamelled copper wire)
8544 - Relays, contactors, connectors and terminal blocks
8536
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.