Free Tools/HSN Code Finder/Chapter 39/HSN 3904

HSN 39044-Digit Heading

HSN 3904: Polymers of vinyl chloride or of other halogenated olefins – GST Rate

HSN 3904 covers polymers of vinyl chloride or of other halogenated olefins, in primary forms. GST on HSN 3904 is 18% (rates effective 22 September 2025). This heading has 20 tariff items, for example 3904 10 10, 3904 10 20 and 3904 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 3904

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 3904

Showing 29 sub-classification codes with complete hierarchy descriptions.

3904106-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Poly (Vinyl Chloride), Not Mixed With Any Other Substances:

390410108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Poly (Vinyl Chloride), Not Mixed With Any Other Substances: > Emulsion Grade Pvc Resin / Pvc Paste Resin/ Pvc Dispersion Resin

390410208-Digit Tariff Item

390410908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Poly (Vinyl Chloride), Not Mixed With Any Other Substances: > Other

3904216-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Non-Plasticised

390421008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Non-Plasticised > Non-Plasticised

390421108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Non-Plasticised > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Non - Plasticised:Poly (Vinyl Chloride) Resins

390421908-Digit Tariff Item

3904226-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Plasticised

390422008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Plasticised > Plasticised

390422108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Plasticised > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised: Poly (Vinyl Chloride) (Pvc) Resins (Emulsion Grade)

390422908-Digit Tariff Item

3904306-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Vinyl chloride-vinyl acetate copolymers

390430108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Vinyl chloride-vinyl acetate copolymers > Poly (Vinyl Derivatives)

390430908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Vinyl chloride-vinyl acetate copolymers > Other

3904406-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other Vinyl Chloride Copolymers

390440008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other Vinyl Chloride Copolymers > Other Vinyl Chloride Copolymers

3904506-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Vinylidene Chloride Polymers :

390450108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Vinylidene Chloride Polymers : > 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

390450908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Vinylidene Chloride Polymers : > Other

3904616-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Polytetrafluroethylene

390461008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Polytetrafluroethylene > Polytetrafluroethylene

3904696-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other

390469108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other > Poly (Vinyl Fluoride), In One Of The Forms Mentioned In Note 6(B) To This Chapter

390469908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other > Other

3904906-Digit Sub-heading

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other:

390490008-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other: > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other

390490108-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other: > Chlorinated poly vinyl chloride (CPVC) resin

390490908-Digit Tariff Item

Chain: Plastics and articles thereof > Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms > Other: > Other

Other Headings in Chapter 39

HSN 3901

Polymers Of Ethylene, In Primary Forms

HSN 3902

Polymers Of Propylene Or Of Other Olefins, In Primary Forms

HSN 3903

Polymers Of Styrene, 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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