HSN Codes chevron_right Section 07 chevron_right Chapter 39 chevron_right Sub Chapter 3915

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3915 HSN Code: Plastic waste, parings, scrap

HSN Sub Chapter 3915 represents Plastic waste, parings, scrap under GST classification. This code helps businesses identify Plastic waste, parings, scrap correctly for billing, taxation, and trade. With HSN Sub Chapter 3915, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plastic waste, parings, scrap.

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New GST Rate for HSN Code 3915

GST Rate for Plastic waste, parings, scrap under HSN Code 3915. 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 3915 Waste, parings and scrap, of plastics 18% 18%

Chapter: 39

Description: Waste, parings and scrap, of plastics

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

Tariff HSN Codes under HSN Sub Chapter 3915

Following Tariff HSN code falls under Plastic waste, parings, scrap:

Tariff HSN Description
Of polymers of ethylene
Of polymers of styrene
Of polymers of vinyl chloride: Of copolymers of vinyl chloride
Of polymers of vinyl chloride: Other
Of other plastics : Of polypropylene
Of other plastics :Of polymers of vinyl acetate : Of copolymers of vinyl acetate
Of other plastics :Of polymers of vinyl acetate : Other
Of other plastics : Of acrylic polymers and methlyacrylic copolymers
Of other plastics : Of alkyds, polyesters and epoxide resins : Of alkyds and polyesters
Of other plastics : Of alkyds, polyesters and epoxide resins : Of pet bottles
Of other plastics : Of alkyds, polyesters and epoxide resins : Of epoxide resins
Of other plastics : Of polyamides
Of other plastics : Of amino resins; phenolic resins and polyurethanes : Of phenoplast
Of other plastics : Of amino resins; phenolic resins and polyurethanes : Of aminoplast
Of other plastics : Of amino resins; phenolic resins and polyurethanes : Of polyurethanes
Of other plastics : Of cellulose and its chemical derivatives:Of regenerated cellulose
Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised
Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose nitrate film scrap plasticised
Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised
Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose acetatc film scrap plasticised
Others
Of other plastics : Other

Of polymers of ethylene

Of polymers of styrene

Of polymers of vinyl chloride: Of copolymers of vinyl chloride

Of polymers of vinyl chloride: Other

Of other plastics : Of polypropylene

Of other plastics :Of polymers of vinyl acetate : Of copolymers of vinyl acetate

Of other plastics :Of polymers of vinyl acetate : Other

Of other plastics : Of acrylic polymers and methlyacrylic copolymers

Of other plastics : Of alkyds, polyesters and epoxide resins : Of alkyds and polyesters

Of other plastics : Of alkyds, polyesters and epoxide resins : Of pet bottles

Of other plastics : Of alkyds, polyesters and epoxide resins : Of epoxide resins

Of other plastics : Of polyamides

Of other plastics : Of amino resins; phenolic resins and polyurethanes : Of phenoplast

Of other plastics : Of amino resins; phenolic resins and polyurethanes : Of aminoplast

Of other plastics : Of amino resins; phenolic resins and polyurethanes : Of polyurethanes

Of other plastics : Of cellulose and its chemical derivatives:Of regenerated cellulose

Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised

Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose nitrate film scrap plasticised

Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised

Of other plastics : Of cellulose and its chemical derivatives: Cellulose plastic waste such as cellulose acetatc film scrap plasticised

Of other plastics : Other

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Case Laws Related to Sub Chapter 3915

Order Number Description
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Fs Enterprise (Gujarat High Court, Gujarat)

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

Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)

Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 3915

What products are classified under HSN 3915

It includes Plastic waste, parings, scrap

Does packaging or branding change how GST applies to Plastic waste, parings, scrap?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Plastic waste, parings, scrap 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.

How do I bill a kit or combo that includes Plastic waste, parings, scrap?

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.

What are the e‑way bill and e‑invoice points while moving Plastic waste, parings, scrap?

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.

What misclassification mistakes happen with Plastic waste, parings, scrap?

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.

How should I document Plastic waste, parings, scrap sent for job work?

Use a delivery challan for sending Plastic waste, parings, scrap 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.

Can reverse charge ever apply to transactions involving Plastic waste, parings, scrap?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Plastic waste, parings, scrap are forward charge. Check the current notifications for any special cases before deciding.

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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