HSN Codes for Plastics & Plastic Products
Plastics & articles of plastic — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 39 covers plastics in primary forms and finished articles of plastic — polymers and granules, plastic sheets and films, pipes and fittings, packaging containers, household plasticware and moulded goods. Manufacturers, packaging suppliers and traders rely heavily on this chapter.
GST on plastic goods ranges from exempt items through 5% up to 18%, with most finished plastic articles at 18%. Certain plastic raw materials and specified goods attract lower rates, so the exact code matters. Bio-degradable and specified eco-friendly products may be treated differently — always match the description precisely.
Use the table to locate the right HSN code and rate for your plastic product before raising an invoice.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 39 | Chapter 39 item - Refer to GST tariff schedule | 5% |
| 39013913 | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene... | 18% |
| 3914 | Ion exchangers based on polymers of headings 3901 to 3913, in primary forms | 18% |
| 3915 | Waste, Parings and Scrap, of Plastics | 18% |
| 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics | 18% |
| 3917 | Tubes, pipes and hoses, and fittings therefor, of plastics | 18% |
| 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% |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 18% |
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non- cellular and not reinforced, laminated, supported or similarly combined with other materials | 18% |
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 18% |
| 3922 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics | 18% |
| 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 packing of goods | 18% |
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 18% |
| 3925 | Builders‘ ware of plastics, not elsewhere specified or included | 18% |
| 3926 | Chapter 39 item - Refer to GST tariff schedule | 5% |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] | 18% |
| 3926 | Plastic bangles | 0% (Exempt) |
Showing 17 HSN codes for this category.
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Create an invoice free → Search all HSN/SAC codes →Frequently Asked Questions
What is the GST rate on plastic products?
Most finished plastic articles are taxed at 18%. A few raw or specified items fall at 5% or are exempt — confirm from the rate column in the table.
Which HSN code applies to plastic packaging?
Plastic boxes, cases, carboys, bottles and similar packaging articles fall under heading 3923. Select the sub-heading that matches your container type.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.