Chapter 3926 Tariff Headings
HSN Codes Chapter 39: Plastics and plastic articles
Chapter 39 of the GST HSN tariff classifies plastics and articles thereof. This chapter contains 26 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 39
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Polymers Of Propylene Or Of Other Olefins, In Primary Forms
GST Rate:
18%
Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms
GST Rate:
18%
Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms
GST Rate:
18%
Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms
GST Rate:
18%
Amino-Resins, Phenolic Resins And Polyurethanes, In Primary Forms
GST Rate:
18%
Petroleum Resins, Coumarone-Indene Resins, Polyterpenes, Polysulphides, Polysulphones And Other Products Specified In Note 3 To This Chapter, Not Elsewhere Specified Or Included, In Primary Form
GST Rate:
18%
Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms
GST Rate:
18%
Natural Polymers (For Example, Alginic Acid) And Modified Natural Polymers (For Example, Hardened Proteins, Chemical Derivatives Of Natural Rubber), Not Elsewhere Specified Or Included, In Primary Forms
GST Rate:
18%
ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901_x000D_ TO 3913, IN PRIMARY FORMS
GST Rate:
18%
Monofilament Of Which Any Cross-Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface-Worked But Not Otherwise Worked, Of Plastic
GST Rate:
18%
Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics
GST Rate:
18%
Floor Coverings Of Plastics, Whether Or Not Selfadhesive, In Rolls Or In The Form Of Tiles; Wall Or Ceiling Coverings Of Plastics, As Defined In Note 9 To This Chapter
GST Rate:
18%
Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls
GST Rate:
18%
Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non-Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials
GST Rate:
18%
Baths, Shower-Baths, Sinks, Wash-Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics
GST Rate:
18%
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics
GST Rate:
18%
18%
Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics
GST Rate:
18%
Builders' Ware Of Plastics, Not Elsewhere Specified Or Included
GST Rate:
18%
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914
GST Rate:
0% (Nil / exempt)
5%
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |