What products are classified under HSN 3903
It includes Polymers of styrene, primary forms
HSN Sub Chapter 3903 represents Polymers of styrene, primary forms under GST classification. This code helps businesses identify Polymers of styrene, primary forms correctly for billing, taxation, and trade. With HSN Sub Chapter 3903, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polymers of styrene, primary forms.
GST Rate for Polymers of styrene, primary forms under HSN Code 3903. 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 | 3903 | Polymers of styrene , in primary forms | 18% | 18% |
Following Tariff HSN code falls under Polymers of styrene, primary forms:
| Tariff HSN | Description |
|---|---|
| Polystyrene: Expansible | |
| Polystyrene: Other : Moulding Powder | |
| Polystyrene: Other : Other | |
| Styrene-acrylonitrile (SAN) copolymers | |
| Acrylonitrile-butadine-styrene (ABS) copolymers | |
| Other : Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more | |
| Other : Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter | |
| Other : Other |
Polystyrene: Expansible
Polystyrene: Other : Moulding Powder
Polystyrene: Other : Other
Styrene-acrylonitrile (SAN) copolymers
Acrylonitrile-butadine-styrene (ABS) copolymers
Other : Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more
Other : Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter
Other : Other
It includes Polymers of styrene, primary forms
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Polymers of styrene, primary forms is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Use a delivery challan for sending Polymers of styrene, primary forms to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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 Polymers of styrene, 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.
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.