What products are classified under HSN 3902
It includes Polypropylene polymers
HSN Sub Chapter 3902 represents Polypropylene polymers under GST classification. This code helps businesses identify Polypropylene polymers correctly for billing, taxation, and trade. With HSN Sub Chapter 3902, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polypropylene polymers.
GST Rate for Polypropylene polymers under HSN Code 3902. 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 | 3902 | Polymers of propylene or of other olefins,in primary forms | 18% | 18% |
Chapter: 39
Description: Polymers of propylene or of other olefins,in primary forms
Following Tariff HSN code falls under Polypropylene polymers:
| Tariff HSN | Description |
|---|---|
| Polypropylene | |
| Poly iso butylene | |
| Propylene copolymers | |
| Other |
Polypropylene
Poly iso butylene
Propylene copolymers
Other
| Order Number | Description |
|---|---|
| Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry) | |
| U.S. Polytech (AAR (Authority For Advance Ruling), West Bengal) | |
| Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Sameer Mat Industries (AAR (Authority For Advance Ruling), Kerala) |
Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry)
U.S. Polytech (AAR (Authority For Advance Ruling), West Bengal)
Abubacker Kaleel Rahman (Prop. M/S Sameer Mat Industries) (AAR (Authority For Advance Ruling), Tamil Nadu)
Sameer Mat Industries (AAR (Authority For Advance Ruling), Kerala)
It includes Polypropylene polymers
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
If your outward supply of Polypropylene polymers 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.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
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.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.