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GST on Plastic Products — Carry Bags, PVC Pipes & Packaging

Updated: 3 June 2026  |  CGST Act  |  HSN 3901–3926

Most plastic products: 18% GST (raw polymers, PVC pipes, carry bags, bottles, furniture, packaging — HSN 3901–3926). Biodegradable certified plastic: 12% GST. Plastic toys: 12% GST. Plastic medical disposables (syringes, IV bags): 12% GST. Single-use plastic ban does not create any GST exemption — 18% still applies.
18% GST
Standard rate for almost all plastic products — raw material to finished goods.
Only biodegradable certified plastics and plastic medical items attract 12%. No GST exemption exists for single-use plastic despite the environmental ban.

GST Rate Chart — Plastic Product Categories

Product CategoryHSN CodeGST RateNote
Plastic raw material — polymers (PE, PP, PVC, PS, PET)3901–391418%Granules, powder, pellets
PVC pipes and fittings391718%All types: rigid, flexible, CPVC, UPVC
Plastic carry bags (all types)392318%Including reusable plastic bags
Plastic bottles and containers392318%PET bottles, PP containers
Plastic packaging material3920–392318%Films, sheets, wrap, bags
Plastic furniture (chairs, tables, shelves)3926 / 940118%—
Plastic household articles392418%Buckets, mugs, kitchen items
Plastic toys950312%—
Medical plastic disposables (syringes, IV bags)9018 / 392612%—
Biodegradable certified plastic products3923 / 392612%BIS/IS 17088 certified only
Plastic optical fibre cables854418%—
Plastic raincoats / waterproof garments62105% / 12%Garment rates by value per piece

Frequently Asked Questions

What is the GST rate on plastic carry bags?
Plastic carry bags: 18% GST (HSN 3923 — articles for the conveyance or packing of goods, of plastics). This applies to all plastic carry bags — thin single-use type and thicker reusable carry bags. Note: The single-use plastic ban under Environment (Protection) Act affects which products can be manufactured/sold but does NOT create a GST exemption. GST at 18% still applies to permitted-use plastic bags. Biodegradable alternatives: if certified biodegradable bags (HSN 3926 or 3923): 12% GST. Paper bags: 12% GST. Jute bags: 5% GST. Cloth bags: 5%/12% (garment rates). ITC: traders and businesses can claim ITC on plastic packaging purchases.
What is the GST on PVC pipes and fittings?
PVC pipes and fittings: 18% GST (HSN 3917 — tubes, pipes and hoses, of plastics). This applies to: PVC pipes (rigid and flexible), CPVC pipes (chlorinated PVC), UPVC pipes, PE (polyethylene) pipes, PP (polypropylene) pipes, pipe fittings (elbows, tees, reducers, couplings): 18% GST. PVC conduit pipes (for electrical wiring): 18% GST (HSN 3917). Rubber pipes: 40% (27% basic duty + IGST). Steel pipes: 18% GST. HDPE pipes for irrigation: 18% GST. ITC available for businesses using pipes in construction or manufacturing.
Can businesses claim ITC on plastic packaging material?
ITC on plastic packaging: Yes — GST-registered businesses can claim Input Tax Credit on plastic packaging materials used in the course or furtherance of business. Conditions for ITC: Tax invoice available from supplier; goods received; GST paid by supplier; not blocked under Section 17(5). Blocked ITC (no credit): plastic packaging used for personal consumption. Food businesses: plastic containers, wraps, packaging used in food production — ITC claimable if the output supply is taxable. E-commerce sellers: ITC on plastic bubble wrap, cartons, tape — claimable against GST on sales. Composition dealers: cannot claim ITC.
Does single-use plastic ban affect GST on plastic items?
The single-use plastic ban under Ministry of Environment notifications (effective July 2022) banned manufacture, import, stocking and sale of specific single-use plastic items including: plastic sticks, cutlery, plates, cups, straws, trays, stirrers. GST impact: the environmental ban does not create a GST exemption. If any permitted transactions involve these items (e.g., exports before ban, legacy stock in specific circumstances), GST at 18% still applies. Alternatives taxed differently: paper straws: 12%; metal straws (stainless steel): 18%; bamboo products: 12%; areca leaf products: 0% or 5%. The GST Council has not introduced any "green exemption" for eco-friendly alternatives.
What is the GST rate on biodegradable and compostable plastic products?
Biodegradable and compostable plastics: 12% GST if the product is certified biodegradable/compostable (BIS certification for compostable plastics under IS 17088). Standard non-biodegradable plastic products: 18% GST. Biodegradable plastic carry bags (certified): 12% GST (vs 18% for regular plastic bags). Compostable food packaging: 12% GST. Advantage: 6% lower GST rate for certified biodegradable products — a financial incentive for green alternatives. Note: self-claimed "biodegradable" without BIS certification: 18% GST applies (standard plastic rate). The lower 12% rate is strictly for certified products — classification disputes are common and may need expert opinion.

Related Pages

GST Rate Chart HSN Code Finder Input Tax Credit GST Registration EPR Registration
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