The plastic hsn code you need sits in Chapter 39, which runs from raw granules (3901 to 3914) to finished articles (3916 to 3926), and nearly every item in it carries GST at 18%. The small exceptions are plastic feeding bottles and beads at 5% and plastic bangles at nil.
This hub lists the headings, links each plastic and packaging page, and explains the common mix-ups such as plastic chairs (furniture) and woven sacks. For bags and pouches go to plastic bags; for pipes, PVC pipes.
Plastics: codes and GST rates
Item / HSN / GST- Plastic granules and polymers (PE, PP, PVC)18%Headings 3901 to 3913
- Plastic pipes, tubes and fittings18%PVC, CPVC, HDPE pipes
- Plastic floor coverings18%Vinyl flooring rolls and tiles
- Self adhesive tape, sheets and labels18%Packing tape, stickers
- Plastic sheets and film, non cellular18%Including acrylic sheets
- Other plastic sheets, cellular or laminated18%Foam sheets, laminated films
- Plastic bathroom fittings, wash basins, seats18%Sanitary ware of plastic
- Plastic bags, boxes, crates, bottles and caps18%Packing articles
- Plastic household items: buckets, mugs, containers18%Tableware and kitchenware
- Plastic tanks, doors, windows and builders ware18%Water tanks
- Other plastic articles: chairs fittings, office items18%Residual heading of the chapter
- Plastic feeding bottles and plastic beads5%Specific Schedule I entry
- Plastic banglesNilNil list
Quick facts
Chapter
39: plastics and articles thereofGST rate
18% for most items (9% CGST + 9% SGST)Exceptions
Feeding bottles and beads 5%, plastic bangles nilRate before the reform
18% for most; some articles were 12%Digits to print
4 digits up to Rs 5 crore turnover, 6 abovePlastic chairs
9401 under furniture, not Chapter 39
Plastic hsn code list by heading
| Heading | Goods | GST |
|---|---|---|
| 3901 to 3914 | Primary forms: granules, powder, resins, PVC resin | 18% |
| 3915 | Waste, parings and scrap of plastics | 18% |
| 3916 | Rods, profiles and monofilament | 18% |
| 3917 | Tubes, pipes, hoses and fittings | 18% |
| 3918 | Floor and wall coverings | 18% |
| 3919 | Self adhesive plates, sheets, tapes | 18% |
| 3920 | Plates, sheets, film and foil, not cellular | 18% |
| 3921 | Other plates and sheets (foam, laminated) | 18% |
| 3922 | Baths, basins, toilet seats, cisterns | 18% |
| 3923 | Bags, boxes, crates, bottles, caps | 18% |
| 3924 | Tableware, kitchenware, household articles | 18% |
| 3925 | Tanks, doors, windows, builders ware | 18% |
| 3926 | Other articles of plastic | 18%; beads and feeding bottles 5% |
Pages in the plastics and packaging group
Each page below goes deeper into one product family, with its own 8 digit codes, a sample invoice and the mistakes traders make. Packaging items are grouped here because most of them are plastic, even though carton boxes are paper and fall in Chapter 48.
| Page | Main code | GST |
|---|---|---|
| PVC pipes | 3917 | 18% |
| Plastic bags and packaging | 3923 | 18% |
| Water tanks | 3925 | 18% |
| Tapes and stickers | 3919 | 18% |
| Cable ties | 3926 | 18% |
| Carton boxes | 4819 | 5% |
If you sell a mix of these items, keep a separate line for each heading on the invoice. The GSTR-1 HSN summary then adds up turnover heading by heading, and your buyers can match the codes in their purchase records without asking for a corrected bill.
3926 hsn code gst rate and 8 digit codes
Heading 3926 is the catch all for plastic articles not covered by earlier headings: office and school supplies, clothing accessories, fittings for furniture, plastic cable ties, and many other moulded items. The rate is 18%, except plastic beads and feeding bottles (5%) and plastic bangles (nil). Common 8 digit lines include 3926 10 for office and school supplies, 3926 30 for furniture fittings and 3926 90 99 for other articles. Do not use 3926 when a more specific heading such as 3923 (packing) or 3924 (household) fits.
3924 and 3923: household and packing articles
Plastic buckets, mugs, tubs, containers, lunch boxes and kitchen racks fall under 3924 at 18%, so the plastic bucket hsn code is 3924 90 in most bills. Bottles, jars, crates, caps, lids and boxes used for packing goods fall under 3923 at 18%. A plastic container sold empty to a household is 3924; the same type of container sold to a factory for packing its product is 3923. Woven sacks of polyethylene or polypropylene used for packing goods are also 18%.
3920 hsn code for sheets and acrylic
Plain plastic sheets, films and foils that are not foam and not reinforced go under 3920 at 18%. Acrylic sheets are 3920 51. Foam sheets and laminated sheets go under 3921, also 18%. Self adhesive sheets and tapes are 3919.
Plastic chair hsn code and other mix-ups
- A plastic chair is a seat under 9401 at 18%, covered on the furniture page.
- PP rope is twine and cordage under 5607 at 5%, not Chapter 39.
- Plastic toys are 9503 under toys.
- Plastic sanitary fittings such as wash basins go under 3922, but taps of plastic go under 8481.
- Raw plastic granules sold by a trader keep the 3901 to 3907 heading of the polymer.
Writing plastic goods on an invoice
Sample line: Plastic buckets, 20 litre, HSN 3924 90, qty 100, taxable value Rs 15,000. CGST 9% Rs 1,350. SGST 9% Rs 1,350. Total Rs 17,700.
A manufacturer buying granules at 18% and selling articles at 18% has no inverted duty problem. A trader prints 4 digits up to Rs 5 crore turnover, and 6 digits above.
Frequently asked questions
What is the GST rate on plastic items?
Most plastic goods are taxed at 18%. Plastic feeding bottles and plastic beads are 5% and plastic bangles are nil rated.
What is the 3926 hsn code?
3926 covers other articles of plastic not covered by earlier headings of Chapter 39, at 18% for most items.
What is the hsn code for plastic chair?
Plastic chairs go under 9401 as seats, at 18%, not under Chapter 39.
What is the plastic container hsn code?
Household containers are 3924. Containers used to pack goods for sale are 3923. Both are 18%.
What is the acrylic sheet hsn code?
Acrylic sheets fall under 3920 51 at 18%.