---
title: "3915 HSN Code | HSN Code for Plastic waste, parings, scrap in India"
description: "Know more about 3915 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3915 covering Plastic waste, parings, scrap."
canonical: "https://busy.in/hsn/sub-chapter-3915/"
---

# HSN Sub-chapter 3915: Plastic waste, parings, scrap

Waste, parings and scrap, of plastics

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 39151000 | [Of Polymers Of Ethylene](https://busy.in/hsn/hsn-39151000/) |
| 39152000 | [Of Polymers Of Styrene](https://busy.in/hsn/hsn-39152000/) |
| 39153010 | [Vinyl chloride polymers: Copolymers](https://busy.in/hsn/hsn-39153010/) |
| 39153090 | [Of Polymers Of Vinyl Chloride\| Other](https://busy.in/hsn/hsn-39153090/) |
| 39159010 | [Of Other Plastics \| Of Polypropylene](https://busy.in/hsn/hsn-39159010/) |
| 39159021 | [Vinyl Acetate Copolymers (Other Plastics)](https://busy.in/hsn/hsn-39159021/) |
| 39159029 | [Polymers of vinyl acetate](https://busy.in/hsn/hsn-39159029/) |
| 39159030 | [Acrylic polymers and methacrylic copolymers](https://busy.in/hsn/hsn-39159030/) |
| 39159041 | [Rubber/Resin Sheets for Soles/Heels (Non-Cellular)](https://busy.in/hsn/hsn-39159041/) |
| 39159042 | [PET Bottles: Plastics of Alkyds, Polyesters & Epoxides](https://busy.in/hsn/hsn-39159042/) |
| 39159049 | [Alkyd/Polyester Based Other Plastics](https://busy.in/hsn/hsn-39159049/) |
| 39159050 | [Of Other Plastics \| Of Polyamides](https://busy.in/hsn/hsn-39159050/) |
| 39159061 | [Phenoplast (Other Plastics)](https://busy.in/hsn/hsn-39159061/) |
| 39159062 | [Epoxide Based Other Plastics](https://busy.in/hsn/hsn-39159062/) |
| 39159063 | [Aminoplast Based Other Plastics](https://busy.in/hsn/hsn-39159063/) |
| 39159071 | [Polyurethane Based Other Plastics](https://busy.in/hsn/hsn-39159071/) |
| 39159072 | [Cellulose Nitrate/Celluloid Tubes](https://busy.in/hsn/hsn-39159072/) |
| 39159073 | [Plasticized Cellulose Nitrate Film Scrap](https://busy.in/hsn/hsn-39159073/) |
| 39159074 | [Non-Plasticized Cellulose Acetate Film Scrap](https://busy.in/hsn/hsn-39159074/) |
| 39159075 | [Plasticized Cellulose Acetate Film Scrap](https://busy.in/hsn/hsn-39159075/) |
| 39159079 | [Rigid Plain Vulcanised Fibre Sheets](https://busy.in/hsn/hsn-39159079/) |
| 39159090 | [Of Other Plastics](https://busy.in/hsn/hsn-39159090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 3915 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹16 Cr (−3.99% YoY) — 0.0004% of India's total exports
- Imports: ₹206 Cr (−5.20% YoY) — 0.0034% of India's total imports
- Trade balance: −₹190 Cr (Deficit); surplus rank #773 of 1233 sub-chapters
- Share of Chapter 39: 0.02% of its exports; import side 0.11%
- Rank within Chapter 39: #26 of 26 by export value; import-side #26

### Key metrics

- Export CAGR: -9.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1018 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +96.88% in FY 2021-22
- Contribution to Ch. 39: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3915

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 29.42 | 0.0013% | — | 0.05% | 488.11 | 0.0136% | — | 0.46% | −458.69 | #903 |
| FY 2019-20 | 23.82 | 0.0011% | −19.03% | 0.05% | 255.89 | 0.0076% | −47.58% | 0.25% | −232.07 | #924 |
| FY 2020-21 | 24.03 | 0.0011% | +0.88% | 0.05% | 7.01 | 0.0002% | −97.26% | 0.01% | +17.02 | #922 |
| FY 2021-22 | 47.31 | 0.0015% | +96.88% | 0.07% | 238.52 | 0.0052% | +3,302.57% | 0.16% | −191.21 | #881 |
| FY 2022-23 | 32.05 | 0.0009% | −32.26% | 0.05% | 272.65 | 0.0047% | +14.31% | 0.15% | −240.60 | #938 |
| FY 2023-24 | 16.54 | 0.0005% | −48.39% | 0.03% | 217.32 | 0.0039% | −20.29% | 0.12% | −200.78 | #1009 |
| FY 2024-25 | 15.88 | 0.0004% | −3.99% | 0.02% | 206.03 | 0.0034% | −5.20% | 0.11% | −190.15 | #1018 |

- CAGR (7-year): exports -9.77%/yr, imports -13.39%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3915 export-import analysis

### Export decline: -9.77% CAGR over 7 years

India's exports under HSN Sub-Chapter 3915 have declined at a compound annual rate of -9.77% over 7 fiscal years, falling from ₹29.42 Crore in FY 2018-19 to ₹15.88 Crore in FY 2024-25.

### HSN Sub-Chapter 3915 ranked #1018 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3915 ranks #1018 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #26 of 26. By trade surplus, it ranks #773 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3915 exports

The strongest single-year export movement for HSN Sub-Chapter 3915 was recorded in FY 2021-22, when exports surged by 96.88% over the prior year.

### India records a trade deficit of ₹190.15 Crore in HSN Sub-Chapter 3915 goods

In FY 2024-25, India's imports of ₹206.03 Cr exceeded exports of ₹15.88 Cr, resulting in a trade deficit of ₹190.15 Crore — ranking #773 of 1233 by surplus magnitude.

### Import growth of -13.39% CAGR signals stable import dependency for Plastic waste, parings, scrap

India's imports under HSN Sub-Chapter 3915 have grown at -13.39% CAGR, reaching ₹206.03 Crore in FY 2024-25.

### HSN Sub-Chapter 3915 contributes 0.02% of Chapter 39 exports — ranked #26

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3915 ranks #26 by export value — accounting for 0.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #26).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | [HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) | ₹9,898 Cr |
| #3 | [HSN Sub-Chapter 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | [HSN Sub-Chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |
| #26 | HSN Sub-Chapter 3915: Plastic waste, parings, scrap (this hsn sub-chapter) | ₹16 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3914 | [Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3917 | [Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |