3904 HSN Code: Vinyl polymers

HSN Sub Chapter 3904 represents Vinyl polymers under GST classification. This code helps businesses identify Vinyl polymers correctly for billing, taxation, and trade. With HSN Sub Chapter 3904, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vinyl polymers.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
39	3904	Polymers of vinyl chlorideor of other halogenated olefins , in primary forms	18%	18%

HSN Code 3904

Chapter: 39

Description: Polymers of vinyl chlorideor of other halogenated olefins , in primary forms

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN	Description
39041010	Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin
39041020	Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin
39041090	Poly (vinyl chloride), not mixed with any other substances: Other
39042100	Other poly (vinyl chloride) : Non-plasticised
39042110	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins
39042190	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other
39042200	Other poly (vinyl chloride) : Plasticised
39042210	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)
39042290	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other
39043010	Vinyl chloride-vinyl acetate copolymers : Poly (vinyl derivatives)
39043090	Vinyl chloride-vinyl acetate copolymers : Other
39044000	Other Vinyl chloride copolymers
39045010	Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers
39045090	Vinylidene chloride polymers: Other
39046100	Fluro-polymers : Polytetrafluroethylene
39046910	Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter
39046990	Fluro-polymers : Other : Other
39049000	Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other
39049010	Other: Chlorinated poly vinyl chloride (CPVC) resin
39049090	Other: Other

HSN Code 39041010

Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin

HSN Code 39041020

Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin

HSN Code 39041090

Poly (vinyl chloride), not mixed with any other substances: Other

HSN Code 39042100

Other poly (vinyl chloride) : Non-plasticised

HSN Code 39042110

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins

HSN Code 39042190

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other

HSN Code 39042200

Other poly (vinyl chloride) : Plasticised

HSN Code 39042210

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)

HSN Code 39042290

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other

HSN Code 39043010

Vinyl chloride-vinyl acetate copolymers : Poly (vinyl derivatives)

HSN Code 39043090

Vinyl chloride-vinyl acetate copolymers : Other

HSN Code 39044000

Other Vinyl chloride copolymers

HSN Code 39045010

Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers

HSN Code 39045090

Vinylidene chloride polymers: Other

HSN Code 39046100

Fluro-polymers : Polytetrafluroethylene

HSN Code 39046910

Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter

HSN Code 39046990

Fluro-polymers : Other : Other

HSN Code 39049000

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other

HSN Code 39049010

Other: Chlorinated poly vinyl chloride (CPVC) resin

HSN Code 39049090

Other: Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
GST-ARA-17/2017-18/B-23	National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
GUJ/GAAR/R/2023/10	Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
MAH/AAAR/SS-RJ/06/2018-19	National Plastic Industries Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh)
HR/HAAR/20/2022-23	Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)

Order No. GST-ARA-17/2017-18/B-23

National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GUJ/GAAR/R/2023/10

Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)

Order No. MAH/AAAR/SS-RJ/06/2018-19

National Plastic Industries Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh)

Order No. HR/HAAR/20/2022-23

Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)

What products are classified under HSN 3904

It includes Vinyl polymers

How are warranty replacements of Vinyl polymers handled?

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.

If I repair and return Vinyl polymers, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Do spares or accessories of Vinyl polymers follow the same HSN?

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.

What are the e‑way bill and e‑invoice points while moving Vinyl polymers?

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.

Does MRP, weight or pack size change GST treatment for Vinyl polymers?

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.

How should I document Vinyl polymers sent for job work?

Use a delivery challan for sending Vinyl polymers 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.

Important Disclaimer

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.

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