Free Tools/HSN Code Finder/Chapter 39/HSN 3901

HSN 39014-Digit Heading

HSN 3901: Polymers of ethylene – GST Rate

HSN 3901 covers polymers of ethylene, in primary forms. GST on HSN 3901 is 18% (rates effective 22 September 2025). This heading has 10 tariff items, for example 3901 10 10, 3901 10 20 and 3901 10 90.

Chapter 39: Plastics and articles thereof

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.

GST Rates for Heading 3901

18%CGST 9% + SGST 9% / IGST 18%

All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; 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

Reference: Schedule II, S. No. 114 (Spec: 3901 to 3913)

Other entries in this chapter (1)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Paper Sacks/Bags and bio-degradable bags

Reference: Schedule I, S. No. 319 (Spec: 39, 48)

Sub-Headings & Tariff Items Under 3901

Showing 15 sub-classification codes with complete hierarchy descriptions.

3901106-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Polyethylene Having A Specific Gravity Of Less Than 0.94 :

390110108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Polyethylene Having A Specific Gravity Of Less Than 0.94 : > Linear Low Density Polyethylene (Lldpe), In Which Ethylene Monomer Unit Contributes 95 % Or More By Weight Of The Total Polymer Content

390110208-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Polyethylene Having A Specific Gravity Of Less Than 0.94 : > Low density polyethylene (LDPE)

390110908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Polyethylene Having A Specific Gravity Of Less Than 0.94 : > Other

3901206-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Polyethylene Having A Specific Gravity Of 0.94 Or More

390120008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Polyethylene Having A Specific Gravity Of 0.94 Or More > Polyethylene Having A Specific Gravity Of 0.94 Or More

3901306-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Ethylene-Vinyl Acetate Copolymers

390130008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Ethylene-Vinyl Acetate Copolymers > Ethylene-Vinyl Acetate Copolymers

3901406-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Ethylene-Alpha-Olefin Copolymers, Having A Specific Gravity Of Less Than 0.94:

390140108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Ethylene-Alpha-Olefin Copolymers, Having A Specific Gravity Of Less Than 0.94: > Linear Low Density Polyethylene (Lldpe), In Which Ethylene Monomer Unit Contributes Less Than 95 % By Weight Of The Total Polymer Content

390140908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Ethylene-Alpha-Olefin Copolymers, Having A Specific Gravity Of Less Than 0.94: > Other

3901906-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Other

390190008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Other > Other

390190108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Other > Polymers Of Ethylene, In Primary Forms - Other: Linear Medium Density Polyethylene (Lmdpe)

390190908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Ethylene, In Primary Forms > Other > Polymers Of Ethylene, In Primary Forms - Other: Other

Other Headings in Chapter 39

HSN 3902

Polymers Of Propylene Or Of Other Olefins, In Primary Forms

HSN 3903

Polymers Of Styrene, In Primary Forms

HSN 3904

Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms

HSN 3905

Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms

HSN 3906

Acrylic Polymers In Primary Forms

HSN 3907

Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms

HSN 3908

Polyamides In Primary Forms

HSN 3909

Amino-Resins, Phenolic Resins And Polyurethanes, In Primary Forms

HSN 3910

Silicones In Primary Forms

HSN 3911

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

HSN 3912

Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms

HSN 3913

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

HSN 3914

ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901_x000D_ TO 3913, IN PRIMARY FORMS

HSN 3915

Waste, Parings And Scrap, Of Plastics

HSN 3916

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

HSN 3917

Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics

HSN 3918

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

HSN 3919

Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls

HSN 3920

Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non-Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials

HSN 3921

Other Plates, Sheets, Film, Foil And Strip, Of Plastics

HSN 3922

Baths, Shower-Baths, Sinks, Wash-Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics

HSN 3923

Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics

HSN 3924

Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics

HSN 3925

Builders' Ware Of Plastics, Not Elsewhere Specified Or Included

HSN 3926

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914

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