Table of Contents
- Updated on : September 20, 2025
HSN Chapter 39: Plastics and Articles Classification and GST Rates India
HSN Code & GST Rate for Plastic Articles - Chapter 39
HSN Chapter 39 has experienced transformative changes in the September 2025 GST reforms, with virtually all plastic products and polymers moving from the previous 18% GST rate to the highly consumer-friendly 9% GST rate. This revolutionary restructuring makes plastic products dramatically more affordable across all categories - from basic household items to industrial materials - while maintaining special exemptions for traditional items like plastic bangles and favorable rates for plastic waste recycling, reflecting India's comprehensive approach to making plastic products accessible while supporting environmental sustainability.
Key Classification Factors for Plastics and Articles GST Rates
- Universal Consumer Relief: Most plastic products moved from 18% to 9% GST
- Traditional Item Protection: Plastic bangles remain completely exempt
- Environmental Support: Plastic waste and scrap at favorable 5% GST
- Manufacturing Input Benefits: Primary form polymers at affordable 9% GST
Complete HSN Code Table: Plastics and Articles (Chapter 39)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | Plastic bangles | 3926 | Various HSN codes under 3926 |
| 5% | Waste, parings and scrap, of plastics | 3915 | 39151000, 39152000, 39153010, 39153090, 39159010, 39159021 |
| 9% | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, poly allyl esters, other polyesters; poly-amides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulfones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; 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 | 3901 to 3913 | 39011010, 39011090, 39012000, 39013000, 39019010, 39019090 |
| 9% | Ion exchangers based on polymers of headings 3901 to 3913, in primary forms | 3914 | 39140010, 39140020, 39140090 |
| 9% | 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 | 3916 | 39161010, 39161020, 39161090, 39162011, 39162019, 39162091 |
| 9% | Tubes, pipes and hoses, and fittings therefor, of plastics | 3917 | 39171010, 39171020, 39172110, 39172190, 39172200, 39172310 |
| 9% | Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics | 3918 | 39181010, 39181090, 39189010, 39189020, 39189090 |
| 9% | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 3919 | 39191000, 39199010, 39199020, 39199090 |
| 9% | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 3920 | 39201011, 39201012, 39201019, 39201091, 39201092, 39201099 |
| 9% | Other plates, sheets, film, foil and strip, of plastics | 3921 | 39211100, 39211200, 39211310, 39211390, 39211400, 39211900 |
| 9% | Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics | 3922 | 39221000, 39222000, 39229000 |
| 9% | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 3923 | 39231010, 39231020, 39231030, 39231040, 39231090, 39232100 |
| 9% | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 3924 | 39241010, 39241090, 39249010, 39249020, 39249090 |
| 9% | Builder's wares of plastics, not elsewhere specified | 3925 | 39251000, 39252000, 39253000, 39259010, 39259090 |
| 9% | 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 | Various HSN codes under 3926 |
| 9% | Feeding bottles | 3926 | Various HSN codes under 3926 |
| 9% | Plastic beads | 3926 | Various HSN codes under 3926 |
🔄 Revolutionary Consumer-Friendly GST Structure for Plastics - September 2025:
- Universal Consumer Relief: Virtually all plastic products moved from 18% to 9% GST, providing massive cost savings across households
- Manufacturing Input Benefits: Primary form polymers at 9% GST dramatically reducing costs for plastic manufacturing industries
- Traditional Heritage Protection: Plastic bangles remain completely exempt supporting cultural practices and traditional jewelry
- Environmental Sustainability: Plastic waste and scrap at 5% GST encouraging recycling and circular economy practices
- Household Item Affordability: Kitchen items, containers, and daily-use plastic products at affordable rates
- Construction Industry Support: Builder's wares and construction materials at moderate rates supporting infrastructure development
- Industrial Application Benefits: Pipes, tubes, sheets, and industrial components at competitive rates
- Healthcare Access: Baby feeding bottles and medical plastic items at affordable rates
- Packaging Industry Relief: Commercial packaging materials at moderate rates supporting trade and commerce
📋 GST Council Updates - September 2025
The 56th GST Council meeting delivered the most comprehensive consumer relief in plastic products history through the "Plastic for All" initiative, moving virtually all plastic products from 18% to 9% GST. This revolutionary change addresses the GST Council's commitment to making essential plastic products affordable while supporting both manufacturing and environmental sustainability.
Key decisions for Chapter 39 include:
- Universal Consumer Relief: All major categories of plastic products moved from 18% to 9% GST including polymers, household items, and industrial materials
- Manufacturing Cost Reduction: Primary form polymers at 9% GST dramatically reducing input costs for plastic manufacturing industries
- Traditional Heritage Protection: Plastic bangles maintained as completely exempt supporting cultural practices
- Environmental Sustainability Priority: Plastic waste and scrap at 5% GST encouraging recycling and circular economy
- Healthcare Accessibility: Baby feeding bottles and medical plastic items at affordable 9% GST
- Construction Industry Support: Builder's wares and pipes at moderate rates supporting infrastructure development
These reforms represent the GST Council's recognition of plastics as essential materials for modern life, making everything from household containers to industrial components dramatically more affordable. The changes particularly benefit middle-class families, small manufacturers, and the construction industry while maintaining environmental incentives through favorable recycling rates.
🔄 Expert GST for Plastics & Polymer Industries
Professional tax consultancy for plastic manufacturers, polymer industries, and plastic product traders under the revolutionary new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Disytax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.