HSN Code 3904
Polymers of vinyl chloride or of other halogenated olefins
Polymers of vinyl chloride or of other halogenated olefins, in primary forms
GST rate
18%
Codes under 3904
| Code | Description | GST rate |
|---|---|---|
| 3904 10 | Poly (vinyl chloride), not mixed with any other substances: | 18% |
| 3904 10 10 | Emulsion grade PVC resin / PVC paste resin/ PVC dispersion resin | 18% |
| 3904 10 20 | Suspension grade PVC resin | 18% |
| 3904 21 | Non-plasticised | 18% |
| 3904 21 10 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins | 18% |
| 3904 21 90 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other | 18% |
| 3904 22 | Plasticised | 18% |
| 3904 22 10 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (PVC) resins (emulsion grade) | 18% |
| 3904 22 90 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other | 18% |
| 3904 30 | Vinyl chloride-vinyl acetate copolymers | 18% |
| 3904 30 10 | Poly (vinyl derivatives) | 18% |
| 3904 40 | Other vinyl chloride copolymers — polymers of vinyl chloride or of other halogenated olefins, in primary forms | 18% |
| 3904 50 | Vinylidene chloride polymers: | 18% |
| 3904 50 10 | 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 | 18% |
| 3904 61 | Polytetrafluroethylene | 18% |
| 3904 69 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms › Other | 18% |
| 3904 69 10 | Poly (vinyl fluoride), in one of the forms mentioned in note 6 (b) to this chapter | 18% |
| 3904 90 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms › Other | 18% |
| 3904 90 00 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other | 18% |
| 3904 90 10 | Chlorinated poly vinyl chloride (cpvc) resin | 18% |
← Chapter 39: Plastics and plastic articles
Related HSN codes
Frequently Asked Questions
What is the HSN code for polymers of vinyl chloride or of other halogenated olefins?
The HSN code for polymers of vinyl chloride or of other halogenated olefins is 3904, under Chapter 39 (Plastics and plastic articles).
What is the GST rate on polymers of vinyl chloride or of other halogenated olefins?
Polymers of vinyl chloride or of other halogenated olefins is taxed at 18% GST under HSN code 3904.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.