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3918 HSN Code: Plastic floor coverings

HSN Sub Chapter 3918 represents Plastic floor coverings under GST classification. This code helps businesses identify Plastic floor coverings correctly for billing, taxation, and trade. With HSN Sub Chapter 3918, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plastic floor coverings.

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New GST Rate for HSN Code 3918

GST Rate for Plastic floor coverings under HSN Code 3918. 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 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter 18% 18%

Chapter: 39

Description: Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

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

Tariff HSN Codes under HSN Sub Chapter 3918

Following Tariff HSN code falls under Plastic floor coverings:

Tariff HSN Description
Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Of polymers of vinyl chloride : Other
Of other plastics : Floor coverings of linoxyne
Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Of other plastics : Other

Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts

Of polymers of vinyl chloride : Other

Of other plastics : Floor coverings of linoxyne

Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts

Of other plastics : Other

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Case Laws Related to Sub Chapter 3918

Order Number Description
National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
M/S. Macro Media Digital Imaging Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Security Printing And Minting Corporation Of India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
National Plastic Industries Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh)
Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)
Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)
M/S. Marketting Communication And Advertising Limited (AAR (Authority For Advance Ruling), Karnataka)

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

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

M/S. Macro Media Digital Imaging Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Security Printing And Minting Corporation Of India Limited (AAR (Authority For Advance Ruling), Maharashtra)

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

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

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

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

Soft Turf (AAAR (Appellate Authority For Advance Ruling), Kerala)

M/S. Marketting Communication And Advertising Limited (AAR (Authority For Advance Ruling), Karnataka)

FAQs for Sub Chapter 3918

What products are classified under HSN 3918

It includes Plastic floor coverings

Can I claim ITC on inputs and services used for Plastic floor coverings?

If your outward supply of Plastic floor coverings 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.

Is the composition scheme suitable if I mainly trade Plastic floor coverings?

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.

Any import/export nuance for Plastic floor coverings?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Can reverse charge ever apply to transactions involving Plastic floor coverings?

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

Does packaging or branding change how GST applies to Plastic floor coverings?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Plastic floor coverings 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 should I document Plastic floor coverings sent for job work?

Use a delivery challan for sending Plastic floor coverings 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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