Chapter 39 · Section VII

HSN Code Chapter 39: Plastics and plastic articles

Plastics and articles thereof

Rate distribution

18%: 25 headings
Varies: 1 heading

Headings in Chapter 39

Code	Description	GST rate
3901	Polymers of ethylene, in primary forms	18%
3902	Polymers of propylene or of other olefins, in primary forms	18%
3903	Polymers of styrene, in primary forms	18%
3904	Polymers of vinyl chloride or of other halogenated olefins	18%
3905	Polymers of vinyl acetate or of other vinyl esters	18%
3906	Acrylic polymers in primary forms	18%
3907	Polyacetals, other polyethers and epoxide resins	18%
3908	Polyamides in primary forms	18%
3909	Amino-resins, phenolic resins and polyurethanes, in primary	18%
3910	Silicones in primary forms	18%
3911	Petroleum resins, coumarone-indene resins, polyterpenes	18%
3912	Cellulose and its chemical derivatives, not elsewhere	18%
3913	Natural polymers (for example, alginic acid) and modified	18%
3914	Ion–exchangers based on polymers of headings 3901 to 3913	18%
3915	Waste, parings and scrap, of plastics	18%
3916	Monofilament of which any cross-sectional dimension exceeds	18%
3917	Tubes, pipes and hoses, and fittings therefor	18%
3918	Floor coverings of plastics, whether or not selfadhesive	18%
3919	Self-adhesive plates, sheets, film, foil, tape, strip	18%
3920	Other plates, sheets, film, foil and strip, of plastics	18%
3921	Other plates, sheets, film, foil and strip, of plastics —	18%
3922	Baths, shower-baths, sinks, wash-basins, bidets, lavatory	18%
3923	Articles for the conveyance or packing of goods, of plastics	18%
3924	Tableware, kitchenware, other household articles	18%
3925	Builders' ware of plastics, not elsewhere specified	18%
3926	Other articles of plastics and articles of other materials	Varies

Nearby chapters in Section VII

40Rubber, tyres and rubber articles

← All HSN chapters

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.