Chapter 39
Headings in HSN Chapter 39
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 3901 | I. primary forms polymers of ethylene, in primary forms | 5% / 18% | 7.5% | 8 |
| 3902 | Polymers of propylene or of other olefins, in primary forms | 5% / 18% | 7.5% | 4 |
| 3903 | Polymers of styrene, in primary forms | 5% / 18% | 7.5% | 8 |
| 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | 5% / 18% | 7.5% | 15 |
| 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms | 5% / 18% | 7.5% | 12 |
| 3906 | Acrylic polymers in primary forms poly (methyl methacrylate): | 5% / 18% | 5% / 7.5% | 7 |
| 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms | 5% / 18% | 7.5% | 20 |
| 3908 | Polyamides in primary forms | 5% / 18% | 10% | 15 |
| 3909 | Amino-resins, phenolic resins and polyurethanes, in primary forms | 5% / 18% | 7.5% | 15 |
| 3910 | Silicones in primary forms | 5% / 18% | 7.5% | 3 |
| 3911 | 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… | 5% / 18% | 7.5% | 5 |
| 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | 5% / 18% | 7.5% | 23 |
| 3913 | 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… | 5% / 18% | 7.5% | 7 |
| 3914 | Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms | 5% / 18% | 7.5% | 3 |
| 3915 | Ii. –waste, parings and scrap; semi-manufactures; articles waste, parings and scrap, of plastics | 5% / 18% | 7.5% | 22 |
| 3916 | 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 | 5% / 18% | 10% | 24 |
| 3917 | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics | 5% / 18% | 10% | 22 |
| 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 | 5% / 18% | 15% | 5 |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 5% / 18% | 10% / 15% | 4 |
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 5% / 18% | 20% | 105 |
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 5% / 18% | 20% | 29 |
| 3922 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics | 5% / 18% | 15% | 3 |
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 5% / 18% | 15% | 17 |
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 5% / 18% | 15% | 5 |
| 3925 | Builders’ ware of plastics, not elsewhere specified or included | 5% / 18% | 15% | 5 |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | 5% / 18% | 15% | 45 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.