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3921 HSN Code: Plastic sheets and strips

HSN Sub Chapter 3921 represents Plastic sheets and strips under GST classification. This code helps businesses identify Plastic sheets and strips correctly for billing, taxation, and trade. With HSN Sub Chapter 3921, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plastic sheets and strips.

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New GST Rate for HSN Code 3921

GST Rate for Plastic sheets and strips under HSN Code 3921. 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 3921 Other plates, sheets, film, foil and strip, of plastics 18% 18%

Chapter: 39

Description: Other plates, sheets, film, foil and strip, of plastics

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

Tariff HSN Codes under HSN Sub Chapter 3921

Following Tariff HSN code falls under Plastic sheets and strips:

Tariff HSN Description
Cellular : Of polymers of styrene
Cellular : Of polymers of vinyl chloride
Cellular : Of polyurethanes: Flexible
Cellular : Of polyurethanes: Other
Cellular : Of regenerated cellulose
Cellular : Of other plastics
Other :Thermocol
Other :Of polymers of vinyl chloride : Rigid, lacquered
Other :Of polymers of vinyl chloride : Flexible, lacquered
Other :Of polymers of vinyl chloride : Rigid, metallised
Other :Of polymers of vinyl chloride : Flexible, metallised
Other :Of polymers of vinyl chloride : Rigid, laminated
Other :Of polymers of vinyl chloride : Flexible, laminated
Other :Of polymers of vinyl chloride : Other
Other : Of regenerated cellulose : Rigid, lacquered
Other : Of regenerated cellulose : Flexible, lacquered
Other : Of regenerated cellulose : Rigid, metallised
Other : Of regenerated cellulose : Flexible, metallised
Other : Of regenerated cellulose : Rigid, laminated
Other : Of regenerated cellulose : Flexible, laminated
Other : Of regenerated cellulose : Other
Other : Other : Rigid, lacquered
Other : Other : Flexible, lacquered
Other : Other : Rigid, metallised
Other : Other : Flexible, metallised
Other : Other : Rigid, laminated
Other : Other : Flexible, laminated
Other : Other : Other

Cellular : Of polymers of styrene

Cellular : Of polymers of vinyl chloride

Cellular : Of polyurethanes: Flexible

Cellular : Of polyurethanes: Other

Cellular : Of regenerated cellulose

Cellular : Of other plastics

Other :Thermocol

Other :Of polymers of vinyl chloride : Rigid, lacquered

Other :Of polymers of vinyl chloride : Flexible, lacquered

Other :Of polymers of vinyl chloride : Rigid, metallised

Other :Of polymers of vinyl chloride : Flexible, metallised

Other :Of polymers of vinyl chloride : Rigid, laminated

Other :Of polymers of vinyl chloride : Flexible, laminated

Other :Of polymers of vinyl chloride : Other

Other : Of regenerated cellulose : Rigid, lacquered

Other : Of regenerated cellulose : Flexible, lacquered

Other : Of regenerated cellulose : Rigid, metallised

Other : Of regenerated cellulose : Flexible, metallised

Other : Of regenerated cellulose : Rigid, laminated

Other : Of regenerated cellulose : Flexible, laminated

Other : Of regenerated cellulose : Other

Other : Other : Rigid, lacquered

Other : Other : Flexible, lacquered

Other : Other : Rigid, metallised

Other : Other : Flexible, metallised

Other : Other : Rigid, laminated

Other : Other : Flexible, laminated

Other : Other : Other

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Case Laws Related to Sub Chapter 3921

Order Number Description
M/S. Macro Media Digital Imaging Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
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. Sree & Co. (AAR (Authority For Advance Ruling), Andhra Pradesh)
Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

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

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. Sree & Co. (AAR (Authority For Advance Ruling), Andhra Pradesh)

Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 3921

What products are classified under HSN 3921

It includes Plastic sheets and strips

How are warranty replacements of Plastic sheets and strips 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.

Do spares or accessories of Plastic sheets and strips 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.

Is the composition scheme suitable if I mainly trade Plastic sheets and strips?

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.

How should I document Plastic sheets and strips sent for job work?

Use a delivery challan for sending Plastic sheets and strips 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.

What should my invoice and records include for Plastic sheets and strips?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

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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