Plastic HSN Code for GST Filing
Plastic products and raw materials are used in almost every industry from packaging and household goods to engineering components. Knowing the correct plastic HSN code and GST rate is essential for manufacturers, traders and retailers to issue correct invoices and claim input tax credit smoothly.
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What is the HSN Code for Plastic Products and Raw Materials?
Under GST, plastic is mainly covered under chapter 39 which deals with plastics and articles of plastics. Primary plastic raw materials such as polymer resins are classified under headings starting from 3901, while finished plastic goods like containers and fittings are classified under later headings like 3923 and 3926.
The correct HSN code depends on whether you are dealing with raw material, intermediate goods or final products. Using the nearest matching description from the tariff helps in choosing the right code for your plastic items.
Plastic HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 7 |
| Section Title | Guide to HSN Section 07 |
| Section Description | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
| Chapter | |
|---|---|
| Chapter No | 39 |
| Chapter Title | Plastics and Articles Thereof |
| Chapter Description | Plastics and articles thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 3901 | Polymers of ethylene in primary forms | 18% |
| 3902 | Polypropylene polymers | 18% |
| 3903 | Polymers of styrene, primary forms | 18% |
| 3904 | Vinyl polymers | 18% |
| 3905 | Vinyl polymers in primary forms | 18% |
| 3906 | Acrylic polymers | 18% |
| 3907 | Polyacetals & Epoxy Resins | 18% |
| 3908 | Primary forms polyamides | 18% |
| 3909 | Primary amino-resins | 18% |
| 3910 | Primary forms Silicones | 18% |
| 3911 | Petroleum resins | 18% |
| 3912 | Cellulose & derivatives | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 39011010 | Linear Low Density Polyethylene (LLDPE) | 18% |
| 39011020 | Low Density Polyethylene (LDPE) | 18% |
| 39011090 | Polyethylene: Specific gravity < 0.94 | 18% |
| 39012000 | Polyethylene, specific gravity | 18% |
| 39013000 | Ethylene-vinyl acetate copolymers | 18% |
| 39014010 | Linear low-density polyethylene (LLDPE) | 18% |
| 39014090 | Other Ethylene-Alpha-Olefin Copolymers (<0.94 SG) | 18% |
| 39019000 | Polymers of Ethylene in Primary Forms | Other | 18% |
| 39019010 | Polymers of ethylene, in primary forms – other: other | 18% |
| 39019090 | Non-Plasticised PVC Resins | 18% |
| 39021000 | Polypropylene | 18% |
| 39022000 | Poly iso butylene | 18% |
| 39023000 | Propylene Copolymers | 18% |
| 39029000 | Polymers in Primary Forms | 18% |
| 39031100 | Polystyrene| Expansible | 18% |
| 39031910 | Polystyrene| Other | Moulding Powder | 18% |
| 39031990 | Polystyrene| Other | Other | 18% |
| 39032000 | Styrene-Acrylonitrile (San) Copolymers | 18% |
| 39033000 | Acrylonitrile-butadine-styrene copolymers | 18% |
| 39039010 | Styrene-Allyl Alcohol Copolymers (AV ≥175) | 18% |
| 39039020 | Cellulose Plastic Waste (Non-Plasticised) | 18% |
| 39039090 | Polymers of styrene , in primary forms | Other | 18% |
| 39041010 | PVC Emulsion Grade Resin | 18% |
| 39041020 | Suspension Grade PVC Resin | 18% |
| 39041090 | Polyvinyl chloride, not mixed | 18% |
| 39042100 | Other poly (vinyl chloride) : Non-plasticised | 18% |
| 39042110 | Other Non-Plasticised PVC | 18% |
| 39042190 | Plasticised PVC Resins (Emulsion Grade) | 18% |
| 39042200 | Pvc| Plasticised | 18% |
| 39042210 | Other Plasticised PVC | 18% |
| 39042290 | Other Vinyl/Halogenated Olefin Polymers | 18% |
| 39043010 | Vinyl chloride copolymers | 18% |
| 39043090 | Vinyl chloride-vinyl acetate copolymers : Other | 18% |
| 39044000 | Other Vinyl Chloride Copolymers | 18% |
| 39045010 | Expandable Vinylidene Chloride Beads | 18% |
| 39045090 | Vinylidene Chloride Polymers| Other | 18% |
| 39046100 | Polytetrafluoroethylene | 18% |
| 39046910 | Poly (Vinyl Fluoride) | 18% |
| 39046990 | Other Fluoropolymers | 18% |
| 39049000 | Acrylic polymers in primary forms – other :acrylic resins | 18% |
| 39049010 | Chlorinated polyvinyl chloride (CPVC) resin | 18% |
| 39049090 | Halogenated Olefin Polymers in Primary Form – Other | 18% |
| 39051210 | PVA Moulding Material (Aqueous Dispersion) | 18% |
| 39051220 | Poly (Vinyl Acetate) Resin in Aqueous Dispersion | 18% |
| 39051290 | Poly (vinyl acetate), aqueous dispersion | 18% |
| 39051910 | Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics | 18% |
| 39051920 | Poly (vinyl acetate) and resins | 18% |
| 39051990 | Poly (Vinyl Acetate) | Other | 18% |
| 39052100 | Vinyl acetate copolymers : In aqueous dispersion | 18% |
| 39052900 | Vinyl Acetate Copolymers | Other | 18% |
| 39053000 | Polyethylene in Primary Forms | 18% |
| 39059100 | Other | Copolymers | 18% |
| 39059910 | Poly (vinyl pirolidone) (p alcohol) | 18% |
| 39059990 | Polymers of vinyl acetate or other vinyl esters | Other | 18% |
| 39061010 | Binders for pigments or inks | 18% |
| 39061090 | Poly (Methyl Methacrylate)| Other | 18% |
| 39069010 | Polyacrylate Moulding Powder | 18% |
| 39069020 | Copolymers of Acrylonitrile | 18% |
| 39069030 | Polyethers: Poly(ether alcohols) | 18% |
| 39069040 | Other | Poly (Acrylic Acid) | 18% |
| 39069050 | Other | Polyacrylonitrile (Pan) | 18% |
| 39069060 | Other | Copolymers Of Acrylonitrile | 18% |
| 39069070 | Other | Sodium Polyacrylate | 18% |
| 39069090 | Acrylic polymers in primary forms | Other | 18% |
| 39071000 | Polyacetals | 18% |
| 39072010 | Other Polyethers | 18% |
| 39072090 | PET: Intrinsic Viscosity < 0.64 dL/g | 18% |
| 39072100 | Bis(polyoxyethylene) methylphosphonate | 18% |
| 39072910 | Other polyethers: Other: Poly(ether alcohols) | 18% |
| 39072990 | Other Polyethers| Other| Other | 18% |
| 39073010 | Epoxy resins | 18% |
| 39073090 | Epoxide resins (Other) | 18% |
| 39074000 | Polycarbonates | 18% |
| 39075000 | Alkyd resins | 18% |
| 39076010 | PET: Intrinsic Viscosity 0.64-0.72 dL/g | 18% |
| 39076020 | PET: Other (Clean, Colorless) | 18% |
| 39076090 | Diallyl Phthalate Resins | 18% |
| 39076110 | PET Flake (Chip, Viscosity ≥78 ml/g) | 18% |
| 39076190 | Other PET (Viscosity ≥78 ml/g, Primary Form) | 18% |
| 39076930 | PET flake (chip) | 18% |
| 39076990 | Polyethylene terepthalate in primary form | 18% |
| 39077000 | Poly (Lactic Acid) | 18% |
| 39079110 | Other polyesters : Unsaturated : Maleic resins | 18% |
| 39079120 | Polyester or contract resins | 18% |
| 39079130 | Other polyesters : Unsaturated : Fumeric resins | 18% |
| 39079140 | Diallylphthalate resins | 18% |
| 39079150 | Unsaturated polyesters | 18% |
| 39079190 | Other Polyesters | Unsaturated | 18% |
| 39079900 | Other Polyesters | Other | 18% |
| 39079910 | Poly(butylene terephthalate) | 18% |
| 39079920 | Other Polyesters | 18% |
| 39079990 | Nylon Moulding Powder | 18% |
| 39081010 | Other Polyamides | 18% |
| 39081011 | Nylon-6 Flake (Chip) | 18% |
| 39081019 | Other Nylon-6 Primary Form | 18% |
| 39081021 | Nylon-11 Flake (Chip) | 18% |
| 39081029 | Polyamide-11 (Nylon-11) Other Primary Form | 18% |
| 39081031 | Nylon-12 Flake (Chip) | 18% |
| 39081039 | Polyamide-12 (Nylon-12) Other Primary Form | 18% |
| 39081041 | Nylon-6,6 Flake (Chip) | 18% |
| 39081049 | Other Nylon-6,6 Primary Form | 18% |
| 39081051 | Polyamide-6,9 (Nylon-6,9) Flake (Chip) | 18% |
| 39081059 | Other Nylon-6,9 Primary Form | 18% |
| 39081061 | Nylon-6,10 Flake (Chip) | 18% |
| 39081069 | Polypropylene Primary Forms | 18% |
| 39081071 | Nylon-6,12 Flake (Chip) | 18% |
| 39081079 | Other Polyolefins in Primary Forms | 18% |
| 39081090 | Polyamides in primary forms – other : nylon moulding powder | 18% |
| 39089000 | Polyamide: Other | 18% |
| 39089010 | Nylon in Other Primary Forms | 18% |
| 39089020 | Polyamides in primary forms – other : other | 18% |
| 39089090 | Poly(phenylene oxide) | 18% |
| 39091010 | Urea formaldehyde resins | 18% |
| 39091090 | Urea Resins; Thiourea Resins | Other | 18% |
| 39092010 | Melamine resins : Melamine formaldehyde resins | 18% |
| 39092090 | Melamine Resins | Other | 18% |
| 39093010 | Other Amino-Resins | 18% |
| 39093090 | Others | 18% |
| 39093100 | Polymeric MDI (Crude/Polymeric) | 18% |
| 39093910 | Other amino-resins: Other: Poly (phenylene oxide) | 18% |
| 39093990 | Other Amino-Resins| Other| Other | 18% |
| 39094010 | Phenolic resins : Cresol formaldehyde oxide | 18% |
| 39094020 | Phenolic resins : Phenol formaldehyde resins | 18% |
| 39094030 | Phenolic resins | 18% |
| 39094040 | Phenolic Resins | Ketonic Resins | 18% |
| 39094050 | Phenolic Resins | Phenoxi Resins | 18% |
| 39094060 | Phenolic resins : Terpene phenolic resins | 18% |
| 39094090 | Phenolic Resins |Other | 18% |
| 39095000 | Polyurethanes | 18% |
| 39100010 | Silicones in primary forms : Silicone resins | 18% |
| 39100020 | Silicones in primary forms : Silicone oil | 18% |
| 39100090 | Silicones In Primary Forms | Other | 18% |
| 39111010 | Polyvinyl Chloride Primary Forms | 18% |
| 39111090 | Other Petroleum/Coumarone-Indene/Polyterpene Resins | 18% |
| 39112000 | Poly (1,3-phenylene methylphos-phonate) | 18% |
| 39119010 | Other : Polysulphones | 18% |
| 39119090 | Other Petroleum & Synthetic Resins | 18% |
| 39121110 | Non-plasticised cellulose acetate flakes | 18% |
| 39121120 | Cellulose acetates: Non-plasticised: Cellulose acetate moulding powder | 18% |
| 39121130 | Cellulose Acetates: Non-plasticised Cellulose Acetobutyrate Powder | 18% |
| 39121140 | Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade | 18% |
| 39121190 | Cellulose acetates : Non-plasticised: Other | 18% |
| 39121210 | Cellulose acetate flakes | 18% |
| 39121220 | Cellulose acetate powder | 18% |
| 39121230 | Cellulose acetates (Moulding powder) | 18% |
| 39121290 | Cellulose acetates (Other) | 18% |
| 39122011 | Cellulose nitrates (Non-plasticised, Moulding powders) | 18% |
| 39122019 | Non-plasticised cellulose nitrates | 18% |
| 39122021 | Cellulose nitrates (Plasticised, Moulding powders) | 18% |
| 39122029 | Cellulose nitrates: Plasticised | 18% |
| 39123100 | Carboxymethyl cellulose and salts | 18% |
| 39123911 | Ethylcellulose, non-plasticized | 18% |
| 39123912 | Methylcellulose, non-plasticised | 18% |
| 39123919 | Non-plasticized cellulose ethers | 18% |
| 39123921 | Cellulose ethers: Ethyl cellulose | 18% |
| 39123922 | Methyl cellulose | 18% |
| 39123929 | Cellulose ethers: Other | 18% |
| 39129010 | Cellulose propionate | 18% |
| 39129020 | Viscose Sponge | 18% |
| 39129090 | Other cellulose and chemical derivatives in primary forms | 18% |
* GST rates may vary based on the latest GST notifications
How Does GST Apply to Plastic Goods and Packaging?
Most plastic goods and plastic raw materials attract GST at 18%. This includes polymer resins, plastic containers, household plastic items and many industrial plastic parts unless a specific exemption notification applies.
Plastic goods supplied as part of a composite supply may follow the rate of the principal supply. For example, plastic containers supplied along with a product may be treated as part of the product value instead of being taxed separately.
Why Are Plastic Products Classified Separately Under HSN Code?
Plastic products are extremely diverse, ranging from basic packing bags to complex engineering components. The HSN system therefore gives separate headings for raw materials, semi finished goods and finished plastic products so that the tax treatment reflects the correct nature of supply.
Classifying plastic goods correctly also helps in data analysis for trade and policy, as authorities can track how much tax revenue comes from different plastic product categories.
How to Classify Plastic Products for GST Returns?
To classify plastic products correctly, businesses should study the product description, material composition and use. Comparing this information with chapter 39 headings and explanatory notes helps in choosing the closest HSN code.
Once the correct code is selected, it should be stored in the item master of the accounting or billing software. This ensures that every invoice carries the same HSN code and GST rate, which in turn leads to smooth reporting in GST returns.
Conclusion
Plastic products and raw materials are primarily classified under chapter 39 of the HSN system and usually attract GST at 18%. Separating raw materials from finished goods and mapping each item correctly in your system helps in error free invoicing and reporting. Consistent use of the correct plastic HSN code makes GST compliance easier for the entire supply chain.
