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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