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Free Tools/HSN Code Finder/Chapter 39/HSN 3907
HSN 39074-Digit Heading

HSN 3907: Polyacetals – GST Rate

HSN 3907 covers polyacetals, other polyethers and epoxide resins, in primary forms. GST on HSN 3907 is 18% (rates effective 22 September 2025). This heading has 28 tariff items, for example 3907 10 00, 3907 20 10 and 3907 20 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 3907

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 3907

Showing 41 sub-classification codes with complete hierarchy descriptions.

3907106-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Polyacetals

390710008-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Polyacetals > Polyacetals

3907206-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other polyethers

390720108-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other polyethers > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Other Polyethers:Poly (Ether Alcohols)

390720908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other polyethers > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Other Polyethers:Other

3907216-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Bis(Polyoxyethylene) Methylphosphonate

390721008-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Bis(Polyoxyethylene) Methylphosphonate > Bis(Polyoxyethylene) Methylphosphonate

3907296-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other:

390729108-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other: > Poly(Ether Alcohols)

390729908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other: > Other

3907306-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Epoxide Resins :

390730108-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Epoxide Resins : > Epoxy Resins

390730908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Epoxide Resins : > Other

3907406-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Polycarbonates

390740008-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Polycarbonates > Polycarbonates

3907506-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Alkyd Resins

390750008-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Alkyd Resins > Alkyd Resins

3907606-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Poly (ethylene terepthalate)

390760108-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Poly (ethylene terepthalate) > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Poly (Ethylene Terepthalate):Having An Intrinsic Viscosity Of Less Than 0.64 Dl/G

390760208-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Poly (ethylene terepthalate) > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Poly (Ethylene Terepthalate): Having An Intrinsic Viscosity Of Not Less Than 0.64 Dl/G And Not Greater Than 0.72 Dl/G

390760908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Poly (ethylene terepthalate) > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Poly (Ethylene Terepthalate): Other (Including Clean, Clourless Grades)

3907616-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Having A Viscosity Number Of 78 Ml/G Or Higher:

390761108-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Having A Viscosity Number Of 78 Ml/G Or Higher: > PET flake (chip)

390761908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Having A Viscosity Number Of 78 Ml/G Or Higher: > Other primary form

3907696-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other:

390769308-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other: > PET flake (chip)

390769908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other: > Other primary form

3907706-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Poly (Lactic Acid)

390770008-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Poly (Lactic Acid) > Poly (Lactic Acid)

3907916-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Unsaturated :

390791108-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Unsaturated : > Maleic Resins

390791208-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Unsaturated : > Polyester Or Contract Resins

390791308-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Unsaturated : > Fumeric Resins

390791408-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Unsaturated : > Diallylphthalate Resins

390791508-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Unsaturated : > Poly (Butylene Terepthalate)

390791908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Unsaturated : > Other

3907996-Digit Sub-heading

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other

390799008-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other > Other

390799108-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Other Polyesters : Other :Diallyl Phthalate Resins

390799208-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Other Polyesters : Other : Poly(Butylene Terepthalate)

390799908-Digit Tariff Item

Chain: Plastics and articles thereof > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms > Other > Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms - Other Polyesters : 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 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 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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