What products are classified under HSN 3901
It includes Polymers of ethylene in primary forms
HSN Sub Chapter 3901 represents Polymers of ethylene in primary forms under GST classification. This code helps businesses identify Polymers of ethylene in primary forms correctly for billing, taxation, and trade. With HSN Sub Chapter 3901, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polymers of ethylene in primary forms.
GST Rate for Polymers of ethylene in primary forms under HSN Code 3901. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 39 | 3901 | Polymers of ethylene, in primary forms | 18% | 18% |
Following Tariff HSN code falls under Polymers of ethylene in primary forms:
| Tariff HSN | Description |
|---|---|
| Polyethylene having a specific gravity of less than 0.94 : Linear low density polyethylene (LLDPE) | |
| Polyethylene having a specific gravity of less than 0.94 : Low density polyethylene (LDPE) | |
| Polyethylene having a specific gravity of less than 0.94 : Other | |
| Polyethylene having a specific gravity of 0.94 or more | |
| Ethylene-vinyl acetate copolymers | |
| 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 | |
| Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Other | |
| Other: Other | |
| Polymers of ethylene, in primary forms - other: linear medium density polyethylene (lmdpe) | |
| Polymers of ethylene, in primary forms - other: other |
Polyethylene having a specific gravity of less than 0.94 : Linear low density polyethylene (LLDPE)
Polyethylene having a specific gravity of less than 0.94 : Low density polyethylene (LDPE)
Polyethylene having a specific gravity of less than 0.94 : Other
Polyethylene having a specific gravity of 0.94 or more
Ethylene-vinyl acetate copolymers
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
Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Other
Other: Other
Polymers of ethylene, in primary forms - other: linear medium density polyethylene (lmdpe)
Polymers of ethylene, in primary forms - other: other
It includes Polymers of ethylene in primary forms
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Polymers of ethylene in primary forms are forward charge. Check the current notifications for any special cases before deciding.
If your outward supply of Polymers of ethylene in primary forms is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.