Plastic sheets and films is classified under HSN headings 3920, 3921. 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 sheets and films?
GST on Plastic sheets and films 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% | 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 |
How to find the rate on an old invoice's date: GST rate on a past date.
3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
| Code | Description (as in the tariff) |
|---|---|
392010 | Of polymers of ehtylene |
39201011 | Rigid, plain |
39201012 | Flexible, plain |
39201013 | Geomembrane, confirming to IS 16352 |
39201019 | Other |
39201091 | Rigid, plain |
39201092 | Flexible, plain |
39201093 | Armour for ballistic protection |
39201099 | Other |
392020 | Of polymers of propylene |
39202010 | Rigid, plain |
39202020 | Flexible, plain |
39202090 | Other |
392030 | Of polymers of styrene |
39203010 | Rigid, plain |
39203020 | Flexible, plain |
39203090 | Other |
392043 | Containing by weight not less than 6% of plasticizers |
39204300 | Containing by weight not less than 6% of plasticizers |
392049 | Other |
39204900 | Other |
392051 | Of poly (methyl methacrylate) |
39205111 | Rigid, plain |
39205112 | Flexible, plain |
39205119 | Other |
39205191 | Rigid, plain |
39205192 | Flexible, plain |
39205199 | Other |
392059 | Other |
39205911 | Rigid, plain |
39205912 | Flexible, plain |
39205919 | Other |
39205991 | Rigid, plain |
39205992 | Flexible, plain |
39205999 | Other |
392061 | Of polycarbonates |
39206110 | Rigid, plain |
39206120 | Flexible, plain |
39206190 | Other |
392062 | Of poly (ethylene terephthalate) |
See all 130 codes on the Chapter 39 page.
3921 Other plates, sheets, film, foil and strip, of plastics
| Code | Description (as in the tariff) |
|---|---|
392111 | Of polymers of styrene |
39211100 | Of polymers of styrene |
392112 | Of polymers of vinyl chloride |
39211200 | Of polymers of vinyl chloride |
392113 | Of polyurethanes |
39211310 | Flexible |
39211390 | Other |
392114 | Of regenerated cellulose |
39211400 | Of regenerated cellulose |
392119 | Of other plastics |
39211900 | Of other plastics |
392190 | Other |
39219010 | Thermocol |
39219021 | Rigid, lacquered |
39219022 | Flexible, lacquered |
39219023 | Rigid, metallised |
39219024 | Flexible, metallised |
39219025 | Rigid, laminated |
39219026 | Flexible, laminated |
39219027 | Architectural membrane |
39219029 | Other |
39219031 | Rigid, lacquered |
39219032 | Flexible, lacquered |
39219033 | Rigid, metallised |
39219034 | Flexible, metallised |
39219035 | Rigid, laminated |
39219036 | Flexible, laminated |
39219039 | Other |
39219091 | Rigid, lacquered |
39219092 | Flexible, lacquered |
39219093 | Rigid, metallised |
39219094 | Flexible, metallised |
39219095 | Rigid, laminated |
39219096 | Flexible, laminated |
39219099 | 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 (3920, 3921) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (392010, 392020, 392030, 392043, …) 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 sheets and films?
Plastic sheets and films is classified under HSN headings 3920, 3921. 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 sheets and films?
As on 1 November 2026, GST on Plastic sheets and films 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 sheets and films change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Plastic sheets and films.
What was the GST rate on Plastic sheets and films 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 - 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 - Plastic scrap and regrind
3915 - Transformers
8504 - Generator sets (diesel and petrol, DG sets)
8502
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.