GST Rate & HSN Code for Plastics

The HSN codes and GST rates applicable to plastics and plastic items are listed in Chapter 39 of the GST rulebook. These codes can be used to file goods and service taxes on plastic products. Vendors can do that by acquiring the sale/purchase invoice, and by duly classifying the type of plastic item according to its respective code in the table below. The corresponding applicable rate of GST can then be looked up and used for filing.

According to GST laws, the following table displays the HSN codes and GST rates for Plastics. The data presented is as displayed on the GST Portal of India.

Item	HSN Code	GST %
I. Primary forms Polymers of ethylene, in primary forms	3901	18%
Polymers of propylene or of other olefins, In primary forms	3902	18%
Polymers of styrene, in primary forms	3903	18%
Polymers of vinyl chloride or of other halogenated olefins, in primary forms	3904	18%
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms	3905	18%
Acrylic polymers in primary forms	3906	18%
Polyacetals, other polyethers, and Epoxide resins, in primary forms; Polycarbonates, alkyd resins, Polyallylesters and other polyesters, in primary forms	3907	18%
Polyamides in primary forms	3908	18%
Amino-resins, phenolic resins, and Polyurethanes, in primary forms	3909	18%
Silicones in primary forms	3910	18%
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, Polysulphones and other products specified in Note 3 to this chapter, not elsewhere specified or included, in primary forms	3911	18%
Cellulose and its chemical derivatives, Not elsewhere specified or included, In the primary form	3912	18%
Natural polymers (for example, alginic acid) And modified natural polymers (for example, Hardened proteins, chemical derivatives Of natural rubber), not elsewhere specified Or included, in primary forms	3913	18%
Ion–exchangers based on polymers of Headings 3901 to 3913, in primary forms	3914	18%
II. –waste, parings, and scrap; Semi-manufactures; articles Waste, parings, and scrap, of plastics	3915	5%
The monofilament of which any cross-sectional dimension exceeds 1mm, Rods, Sticks and profile shapes, whether or not Surface-worked but not otherwise worked, of plastics	3916	18%
Tubes, pipes and hoses, and fittings Therefor (for example, Joints, Elbows, Flanges), of plastics	3917	18%
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	3918	18%
Self-adhesive plates, sheets, film, foil, tape, strip, and other flat shapes, of plastics, whether or not in rolls	3919	18%
Other plates, sheets, film, foil, and strip, Of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	3920	18%
Other plates, sheets, film, foil, and strip, Of plastics	3921	18%
Baths, shower-baths, sinks, wash-basins, Bidets, lavatory pans, seats, and covers, flushing cisterns and similar sanitary ware, of plastics	3922	18%
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and Other closures, of plastics	3923
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for the packing of goods.	3923	12%
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics (except the items covered in Sl. No. 80AA in Schedule II])	3923	18%
Tableware, kitchenware, other household articles and hygienic or toilet articles Of plastics	3924	18%
Builders’ ware of plastics, not elsewhere specified or included	3925	18%
Other articles of plastics and articles of Other materials of headings 3901 to 3914	3926
Feeding bottles and plastic beads	3926	12%
Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads, and feeding bottles]	3926	18%
Plastic bangles	3926	NIL

GST has made filing returns extremely simple and straightforward. Using the table above, you can easily look up the tax rate for the kind of plastic you are filing a return for.

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