PVC resin and PVC compound is classified under HSN heading 3904 (Polymers of vinyl chloride or of other halogenated olefins, 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 PVC resin and PVC compound?
GST on PVC resin and PVC compound 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% | 3904 | 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.
3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms
| Code | Description (as in the tariff) |
|---|---|
390410 | Poly (vinyl chloride), not mixed with any other substances |
39041010 | Emulsion grade pvc resin / pvc paste resin/ pvc dispersion resin |
39041020 | Suspension grade PVC resin |
39041090 | Other |
390421 | Non-plasticised |
39042100 | Non-Plasticised |
39042110 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins |
39042190 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other |
390422 | Plasticised |
39042200 | Plasticised |
39042210 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade) |
39042290 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other |
390430 | Vinyl chloride-vinyl acetate copolymers |
39043010 | Poly (vinyl derivatives) |
39043090 | Other |
390440 | Other vinyl chloride copolymers |
39044000 | Other vinyl chloride copolymers |
390450 | Vinylidene chloride polymers |
39045010 | Copolymer of vinylidene chloride with a crylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers |
39045090 | Other |
390461 | Polytetrafluroethylene |
39046100 | Polytetrafluroethylene |
390469 | Other |
39046910 | Poly (vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter |
39046990 | Other |
390490 | Other |
39049000 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other |
39049010 | Chlorinated poly vinyl chloride (CPVC) resin |
39049090 | 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 (3904) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (390410, 390421, 390422, 390430, …) 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 PVC resin and PVC compound?
PVC resin and PVC compound is classified under HSN heading 3904 (Polymers of vinyl chloride or of other halogenated olefins, 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 PVC resin and PVC compound?
As on 1 November 2026, GST on PVC resin and PVC compound 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 PVC resin and PVC compound change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for PVC resin and PVC compound.
What was the GST rate on PVC resin and PVC compound 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 - Polycarbonate, PET, POM and epoxy resins
3907 - 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
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.