Discover HSN Codes & GST Rates for plastics. Get precise taxation details for plastic products under the GST framework.
HSN Codes & GST Rate Details for Plastic Products
The GST Council in India has determined the Goods and Services Tax (GST) rate for plastic and plastic products. This article explores the Harmonized System of Nomenclature (HSN) code and the applicable GST rate for plastic and plastic products categorized under Chapter 39 of the HSN Code. Know more about HSN Codes & GST Rate Details for Plastic Products. Throughout this schedule, the term plastics refers to materials falling under headings 3901 to 3914. These materials are capable, either during polymerization or at some subsequent stage, of being shaped under external influence—typically through processes like moulding, casting, extruding, rolling, or other methods. The resulting shapes are retained even after the removal of the external influence. For businesses dealing with plastic products, GST registration online can simplify the process of compliance and help in understanding and managing the applicable GST rates effectively.
What Is the GST HSN Code for Plastic Products?
HSN Codes for Plastics Fall Under Chapter 39:
- HSN codes 3901 to 3914 cover primary plastics such as polymers, resins, and their initial forms.
- HSN codes 3915 to 3926 encompass articles made from plastics, including various finished products.
Key HSN Codes and GST Rates:
| HSN Code | Description | GST Rate (%) |
| 3923 | Articles for packing or conveyance, stoppers, lids, etc. | 18 |
| 3924 | Tableware, kitchenware, toilet articles, etc. | 18 |
| 3925 | Builders’ ware, fittings, and other construction materials | 18 |
| 3926 | Other articles of plastics | 18 |
What Is the GST Rate of Plastic Items?
The GST rate for plastic items in India can vary depending on the specific type of product. Here’s a breakdown of the common rates:
18% GST:
- This is the most common rate applicable to a wide range of plastic items, including:
- Tableware, kitchenware, and other household articles (HSN code 3924)
- Articles for packing or conveyance of goods, stoppers, lids, caps, etc. (HSN code 3923)
- Builders’ ware, fittings, and other construction materials (HSN code 3925)
- Other articles of plastics not covered by more specific codes (HSN code 3926)
12% GST:
- Certain agricultural items made of plastic, such as mulch film and greenhouse sheets, attract a concessional GST rate of 12%.
28% GST:
- Some specific plastic products, like carry bags exceeding a certain thickness, fall under the highest GST slab of 28%.
Determining the Correct GST Rate:
To accurately determine the GST rate for a specific plastic item, you need to:
- Identify the exact type of product.
- Look up the corresponding HSN code for that product.
- Refer to the GST rate applicable to that HSN code.
Finding HSN Codes:
- You can find HSN code listings for various plastic products on Vakilsearch HSN.
- Incase of legal expertise, help talk to our experts today!
HSN Codes for PVC
- 3904: Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
- Covers PVC resins, both plasticized and non-plasticized, in their initial forms.
- 3917: Tubes, pipes and hoses, and fittings therefore (for example, joints, elbows, flanges), of plastics.
- Includes PVC pipes, tubes, and fittings commonly used in plumbing and construction.
- 3918: Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics.
- Encompasses PVC flooring and wall coverings.
GST Rate:
- The standard GST rate for PVC products is 18%. This applies to most PVC items, including pipes, fittings, flooring, and other articles.
Key HSN Codes and GST Rates:
| HSN Code | Description | GST Rate (%) |
| 390421 | Polymers of vinyl chloride (PVC), non-plasticized | 18 |
| 390422 | Polymers of vinyl chloride (PVC), plasticized | 18 |
| 391723 | Tubes, pipes, and hoses of polymers of vinyl chloride | 18 |
| 391810 | Floor coverings of polymers of vinyl chloride | 18 |
HSN Code and GST Rate for PVC
- HSN Code 3904: Polymers of vinyl chloride or other halogenated olefins, in primary forms.
- Encompasses PVC resins in their initial forms, both plasticized and non-plasticized.
- HSN Code 3917: Tubes, pipes, hoses, and fittings (e.g., joints, elbows, flanges) of plastics.
- Includes PVC pipes, tubes, and fittings commonly used in plumbing and construction.
- HSN Code 3918: Floor coverings of plastics, whether or not self-adhesive, in rolls or tiles; wall or ceiling coverings of plastics.
- Covers PVC flooring and wall coverings.
GST Rate for PVC Products
- The standard GST rate applicable to most PVC products is 18%. This includes pipes, fittings, flooring, and other PVC articles.
Easily calculate GST with our GST calculator online. Ideal for all your GST calculation needs in India.
Key HSN Codes and GST Rates
| HSN Code | Description | GST Rate (%) |
| 390421 | Polymers of vinyl chloride (PVC), non-plasticized | 18 |
| 390422 | Polymers of vinyl chloride (PVC), plasticized | 18 |
| 391723 | Tubes, pipes, and hoses of polymers of vinyl chloride | 18 |
| 391810 | Floor coverings of polymers of vinyl chloride | 18 |
What Is the HSN Code for Plastic Product Manufacturing?
HSN Codes for Plastic Products:
- Chapter 39 of the Harmonized System of Nomenclature (HSN) covers plastics and articles thereof.
- HSN codes 3901 to 3914 classify primary plastics, including polymers, resins, and their initial forms.
- HSN codes 3915 to 3926 encompass articles made from plastics, covering a wide range of finished products.
HSN Code for Plastic Product Manufacturing Services:
- 998852: This code is often used for plastic product manufacturing services. However, it’s essential to note that it’s not exclusive to plastics and encompasses manufacturing services for various materials.
GST Implications:
- The GST rate for plastic product manufacturing services typically falls under the 18% slab.
- However, the exact rate can vary depending on the specific services provided and the nature of the final products.
What Is the HSN Code for Plastic Product Manufacturing?
HSN Codes for Plastic Products:
- Chapter 39 of the Harmonized System of Nomenclature (HSN) covers plastics and articles thereof.
- HSN codes 3901 to 3914 classify primary plastics, including polymers, resins, and their initial forms.
- HSN codes 3915 to 3926 encompass articles made from plastics, covering a wide range of finished products.
HSN Code for Plastic Product Manufacturing Services:
- 998852 is often used for plastic product manufacturing services. However, it’s important to note that it’s not specific to plastics and encompasses manufacturing services for various materials.
- Specific GST Rates: The GST rate for plastic product manufacturing services typically falls under the 18% slab, but it can vary depending on the exact services and final products.
- Tax Professional Guidance: It’s highly recommended to consult a tax professional or refer to official GST resources for precise guidance on the appropriate HSN code and GST rate applicable to your specific manufacturing activities.
- Correct HSN Code Usage: Ensure accurate tax assessment and compliance by using the correct HSN codes on invoices and other tax documents.
- HSN Codes for Plastic Parts: When plastic parts are used in other products, they’re classified under the code for the final product, not within Chapter 39.
- GST Rate Variations: Certain plastic products may attract different GST rates based on their intended use or specific characteristics.
Understanding HSN Chapter 39: Plastics and Articles
Chapter 39 of the Harmonized System of Nomenclature (HSN) focuses on plastics and articles thereof. If you deal with plastics in any way, understanding its intricacies is crucial for accurate classification, duty calculation, and trade compliance. Let’s delve into the key aspects of this chapter:
Scope:
- Covers all forms of plastics, from primary forms like polymers and resins to finished articles like utensils, pipes, and toys.
- Includes vulcanized fibre, a material made from cellulose.
Structure:
- Divided into 22 headings (4-digit codes) based on the type of plastic and its form.
- Each heading is further subdivided into subheadings (6-digit codes) providing more specific details about the product.
- 3901 to 3914: Primary plastics and resins, classified by polymer type (e.g., polyethylene, polypropylene) and form (e.g., granules, powders, slabs).
- 3915 to 3923: Articles of plastics for various purposes, such as packaging, tableware, furniture, and building materials.
- 3924 to 3926: Other articles of plastics, including toys, sports equipment, and office supplies.
Determining the Correct HSN Code:
- Identify the type of plastic in your product.
- Consider the form of the plastic (primary or finished article).
- Analyze the product’s specific function and intended use.
- Consult the detailed descriptions and explanatory notes in Chapter 39 of the HSN.
- If unsure, seek guidance from a customs broker or trade expert.
Considerations:
- Copolymers: Classified under the heading covering the comonomer unit that predominates by weight.
- Sets and kits: May have multiple HSN codes depending on the components.
- Composite materials: HSN code depends on the dominant material by weight.
- Harmonized Interpretative Notes: Provide additional guidance on classification.
Benefits of Understanding HSN Chapter 39:
- Ensures accurate duty calculation and avoids potential penalties.
- Facilitates smooth customs clearance and trade procedures.
- Improves data consistency and transparency in international trade.
- Enables better product identification and market analysis.
| HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage | |
| I. PRIMARY FORMS | |||||
| 3901 | POLYMERS OF ETHYLENE, IN PRIMARY FORMS | ||||
| 3901 10 | Polyethene having a specific gravity of less than 0.94: | ||||
| 3901 10 10 | Linear low-density polyethene (LLDPE) | Free | 18 | ||
| 3901 10 90 | Other | Free | 18 | ||
| 3901 20 00 | Polyethene having a specific gravity of 0.94 or more | Free | 18 | ||
| 3901 30 00 | Ethylene-vinyl acetate copolymers | Free | 18 | ||
| 3901 40 | |||||
| 3901 40 00 | Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 | Free | 18 | ||
| 3901 90 | Other: | ||||
| 3901 90 10 | Linear medium density polyethene (LMDPE) | Free | 18 | ||
| 3901 90 90 | Other | Free | 18 | ||
| 3902 | POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS | ||||
| 3902 10 00 | Polypropylene | Free | 18 | ||
| 3902 20 00 | Poly iso butylenes | Free | 18 | ||
| 3902 30 00 | Propylene copolymers | Free | 18 | ||
| 3902 90 00 | Other | Free | 18 | ||
| 3903 | POLYMERS OF STYRENE, IN PRIMARY FORMS | ||||
| Polystyrene: | |||||
| 3903 11 00 | Expansible | Free | 18 | ||
| 3903 19 | Other: | ||||
| 3903 19 10 | Moulding Powder | Free | 18 | ||
| 3903 19 90 | Other | Free | 18 | ||
| 3903 20 00 | Styrene-acrylonitrile (SAN) copolymers | Free | 18 | ||
| 3903 30 00 | Acrylonitrile-butadiene-styrene (ABS) copolymers | Free | 18 | ||
| Other: | |||||
| 3903 90 10 | Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more | Free | 18 | ||
| 3903 90 20 | Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter | Free | 18 | ||
| 3903 90 90 | Other | Free | 18 | ||
| 3904 |
POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS |
||||
| Poly (vinyl chloride), not mixed with any other substances: | |||||
| 3904 10 10 | Binders for pigments | Free | 18 | ||
| 3904 10 90 | Other | Free | 18 | ||
| Other poly (vinyl chloride): | |||||
| 3904 21 | Non-plasticised: | ||||
| 3904 21 10 | Poly (vinyl chloride) resins | Free | 18 | ||
| 3904 21 90 | Other | Free | 18 | ||
| 3904 22 | Plasticised: | ||||
| 3904 22 10 | Poly (vinyl chloride) (PVC) Resins (emulsion grade) | Free | 18 | ||
| 3904 22 90 | Other | Free | 18 | ||
| 3904 30 | Vinyl chloride-vinyl acetate copolymers: | ||||
| 3904 30 10 | Poly (vinyl derivatives) | Free | 18 | ||
| 3904 30 90 | Other | Free | 18 | ||
| 3904 40 00 | Other Vinyl chloride copolymers | Free | 18 | ||
| Vinylidene chloride polymers: | |||||
| 3904 50 10 | Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometres | Free | 18 | ||
| 3904 50 90 | Other | Free | 18 | ||
| Fluro-polymers: | |||||
| 3904 61 00 | PolytetrafluoroethyleneFree | 18 | |||
| Other: | |||||
| 3904 69 10 | Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter | Free | 18 | ||
| 3904 69 90 | Other | Free | 18 | ||
| 3904 90 00 | Other | Free | 18 | ||
| 3905 | POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS | ||||
| Poly (vinyl acetate) : | |||||
| 3905 12 | In aqueous dispersion: | ||||
| 3905 12 10 | Poly(vinyl acetate) (PVA), moulding material | Free | 18 | ||
| 3905 12 20 | Poly(vinyl acetate) resins | Free | 18 | ||
| 3905 12 90 | Other | Free | 18 | ||
| 3905 19 | Other: | ||||
| 3905 19 10 | Poly(vinyl acetate) (PVA) moulding material | Free | 18 | ||
| 3905 19 20 | Poly(vinyl acetate) and resins | Free | 18 | ||
| 3905 19 90 | Other | Free | 18 | ||
| Vinyl acetate copolymers: | |||||
| 3905 21 00 | In aqueous dispersion | Free | 18 | ||
| 3905 29 00 | Other | Free | 18 | ||
| 3905 30 00 | Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups | Free | 18 | ||
| Other: | |||||
| 3905 91 00 | Copolymers | Free | 18 | ||
| 3905 99 | Other: | ||||
| 3905 99 10 | Poly(vinyl pyrrolidone) (p alcohol) | Free | 18 | ||
| 3905 99 90 | Other | Free | 18 | ||
| 3906 | ACRYLIC POLYMERS IN PRIMARY FORMS | ||||
| Polymethyl methacrylate: | |||||
| 3906 10 10 | Binders for pigments or inks | Free | 18 | ||
| 3906 10 90 | Other | Free | 18 | ||
| 3906 90 | Other: | ||||
| 3906 90 10 | Acrylic resins | Free | 18 | ||
| 3906 90 20 | Polyacrylate moulding powder | Free | 18 | ||
| 3906 90 30 | Copolymers of acrylonitrile | Free | 18 | ||
| 3906 90 90 | Other | Free | 18 | ||
| 3907 | POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS | ||||
| 3907 10 00 | Polyacetals | Free | 18 | ||
| 3907 20 | Other polyethers: | ||||
| 3907 20 10 | Poly (ether alcohols) | Free | 18 | ||
| 3907 20 90 | Other | Free | 18 | ||
| 3907 30 | Epoxide resins: | ||||
| 3907 30 10 | Epoxy resins | Free | 18 | ||
| 3907 30 90 | Other | Free | 18 | ||
| 3907 40 00 | Polycarbonates | Free | 18 | ||
| 3907 50 00 | Alkyd resins | Free | 18 | ||
| 3907 60 | Poly (ethylene terephthalate): | ||||
| 3907 61 | |||||
| 3907 61 00 | Having a viscosity number of 78 ml/g or higher | Free | 18 | ||
| 3907 69 | Other: | ||||
| 3907 69 10 | Having a viscosity number less than 78 ml/g but not less than 72 ml/g | Free | 18 | ||
| 3907 69 20 | Having a viscosity number less than 72 ml/g but not less than 64 ml/g | Free | 18 | ||
| 3907 69 90 | Other | Free | 18 | ||
| Other polyesters: | |||||
| 3907 70 00 | Poly (Lactic Acid) | Free | 18 | ||
| 3907 91 | Unsaturated: | ||||
| 3907 91 10 | Maleic resins | Free | 18 | ||
| 3907 91 20 | Polyester or contract resins | Free | 18 | ||
| 3907 91 30 | Fumeric resins | Free | 18 | ||
| 3907 91 40 | Diallyl phthalate resins | Free | 18 | ||
| 3907 91 50 | Poly (butylene terepthalate) | Free | 18 | ||
| 3907 91 90 | Other | Free | 18 | ||
| 3907 99 | Other: | ||||
| 3907 99 10 | Diallyl phthalate resins | Free | 18 | ||
| 3907 99 20 | Poly (butylene terepthalate) | Free | 18 | ||
| 3907 99 90 | Other | Free | 18 | ||
| 3908 | POLYAMIDES IN PRIMARY FORMS | ||||
| 3908 10 | Polyamide –6,-11,- 12, -6, 6, 6.9, -6, 10 or 6,-12: | ||||
| 3908 10 10 | Nylon moulding powder | Free | 18 | ||
| 3908 10 90 | Other | Free | 18 | ||
| 3908 90 | Other: | ||||
| 3908 90 10 | Nylon moulding powder | Free | 18 | ||
| 3908 90 20 | Nylon in other primary forms | Free | 18 | ||
| 3908 90 90 | Other | Free | 18 | ||
| 3909 | AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS | ||||
| 3909 10 | Urea resins; thiourea resins: | ||||
| 3909 10 10 | Urea formaldehyde moulding powder | Free | 18 | ||
| 3909 10 90 | Other | Free | 18 | ||
| 3909 20 | Melamine resins: | ||||
| 3909 20 10 | Melamine formaldehyde resins | Free | 18 | ||
| 3909 20 90 | Other | Free | 18 | ||
| 3909 30 | Other amino-resins: | ||||
| 3909 31 | |||||
| 3909 31 00 | Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) | Free | 18 | ||
| 3909 39 | Other | 18 | |||
| 3909 39 10 | Poly(phenylene oxide) | Free | 18 | ||
| 3909 39 90 | Other | Free | 18 | ||
| 3909 40 | Phenolic resins: | ||||
| 3909 40 10 | Cresol formaldehyde oxide | Free | 18 | ||
| 3909 40 20 | Phenol formaldehyde resins | Free | 18 | ||
| 3909 40 30 | Alkyl Phenol formaldehyde resins | Free | 18 | ||
| 3909 40 40 | Ketonic resins | Free | 18 | ||
| 3909 40 50 | Phenoxi resins | Free | 18 | ||
| 3909 40 60 | Terpene phenolic resins | Free | 18 | ||
| 3909 40 90 | Other | Free | 18 | ||
| 3909 50 00 | Polyurethanes | Free | 18 | ||
| 3910 | SILICONES IN PRIMARY FORMS | ||||
| 3910 00 | Silicones in primary forms: | ||||
| 3910 00 10 | Silicone resins | Free | 18 | ||
| 3910 00 20 | Silicone oil | Free | 18 | ||
| 3910 00 90 | Other | Free | 18 | ||
| 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 FORMS | ||||
| 3911 10 | Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes: | ||||
| 3911 10 10 | Coumarone-indene resins | Free | 18 | ||
| 3911 10 90 | Other | Free | 18 | ||
| 3911 90 | Other: | ||||
| 3911 90 10 | Polysulphones | Free | 18 | ||
| 3911 90 90 | Other | Free | 18 | ||
| 3912 | CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS | ||||
| Cellulose acetates: | |||||
| 3912 11 | Non-plasticised: | ||||
| 3912 11 10 | Cellulose acetate flakes | Free | 18 | ||
| 3912 11 20 | Cellulose acetate moulding powder | Free | 18 | ||
| 3912 11 30 | Cellulose acetobutyrate moulding powder | Free | 18 | ||
| 3912 11 40 | Cellulose nitrate, dynamic grade | Free | 18 | ||
| 3912 11 90 | Other | Free | 18 | ||
| 3912 12 | Plasticised: | ||||
| 3912 12 10 | Cellulose acetate flakes | Free | 18 | ||
| 3912 12 20 | Cellulose acetate moulding powder | Free | 18 | ||
| 3912 12 30 | Cellulose acetobutyrate moulding powder | Free | 18 | ||
| 3912 12 90 | Other | Free | 18 | ||
| 3912 20 | Cellulose nitrates (including collodions): | ||||
| Non-plasticised: | |||||
| 3912 20 11 | Moulding powders | Free | 18 | ||
| 3912 20 19 | Other | Free | 18 | ||
| Plasticised: | |||||
| 3912 20 21 | Moulding powders | Free | 18 | ||
| 3912 20 29 | Other | Free | 18 | ||
| Cellulose ethers: | |||||
| 3912 31 00 | Carboxymethyl cellulose and its salts | Free | 18 | ||
| 3912 39 | Other: | ||||
| Non-plasticised: | |||||
| 3912 39 11 | Ethylcellulose | Free | 18 | ||
| 3912 39 12 | Methylcellulose | Free | 18 | ||
| 3912 39 19 | Other cellulose ethers | Free | 18 | ||
| Plasticised: | |||||
| 3912 39 21 | Ethyl cellulose | Free | 18 | ||
| 3912 39 22 | Methyl cellulose | Free | 18 | ||
| 3912 39 29 | Other cellulose ether | Free | 18 | ||
| 3912 90 | Other: | ||||
| 3912 90 10 | Cellulose Propionate and aceto propionate non plasticized | Free | 18 | ||
| 3912 90 20 | Viscose sponge | Free | 18 | ||
| 3912 90 90 | Other | Free | 18 | ||
| 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 PRIMARY FORMS | ||||
| 3913 10 | Alginic acid, its salts and esters: | ||||
| 3913 10 10 | Sodium Alginate | Free | 18 | ||
| 3913 10 90 | Other | Free | 18 | ||
| 3913 90 | Other: | ||||
| Chemical derivatives of natural rubber: | |||||
| 3913 90 11 | Chlorinated Rubber | Free | 18 | ||
| 3913 90 19 | Other | Free | 18 | ||
| 3913 90 20 | Hardened proteins (such as hardened casein, gelatin | Free | 18 | ||
| 3913 90 30 | Dextran | Free | 18 | ||
| 3913 90 90 | Other | Free | 18 | ||
| 3914 | ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901 TO 3913, IN PRIMARY FORMS | ||||
| 3914 00 | Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: | ||||
| 3914 00 10 | Ion-exchangers of the condensation, polycondensation or polyaddition type | Free | 18 | ||
| 3914 00 20 | Ion-exchangers of polymerisation or co- polymerisation type | Free | 18 | ||
| 3914 00 90 | Other | Free | 18 | ||
| II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES | |||||
| 3915 | WASTE, PARINGS AND SCRAP, OF PLASTICS | ||||
| 3915 10 00 | Of polymers of ethylene | Restricted | 18 | ||
| 3915 20 00 | Of polymers of styrene | Restricted | 18 | ||
| 3915 30 | Of polymers of vinyl chloride: | ||||
| 3915 30 10 | Of copolymers of vinyl chloride | Restricted | 18 | ||
| 3915 30 90 | Other | Restricted | 18 | ||
| 3915 90 | Of other plastics: | ||||
| 3915 90 10 | Of polypropylene | Restricted | 18 | ||
| Of polymers of vinyl acetate: | |||||
| 3915 90 21 | Of copolymers of vinyl acetate | Restricted | 18 | ||
| 3915 90 29 | Other | Restricted | 18 | ||
| 3915 90 30 | Of acrylic polymers and methlyacrylic copolymers | Restricted | 18 | ||
| Of alkyds, polyesters and epoxide resins: | |||||
| 3915 90 41 | Of alkyds and polyesters | Restricted | 18 | ||
| 3915 90 42 | Of PET Bottles | Free | 18 | ||
| 3915 90 49 | Of epoxide resins | Restricted | 18 | ||
| 3915 90 50 | Of polyamides | Restricted | 18 | ||
| Of Amino resins and phenolic resins and polyurethanes: | |||||
| 3915 90 61 | Of phenoplast | Restricted | 18 | ||
| 3915 90 62 | Of aminoplast | Restricted | 18 | ||
| 3915 90 63 | Of polyurethanes | Restricted | 18 | ||
| Of cellulose and its chemical derivatives: | |||||
| 3915 90 71 | Of regenerated cellulose | Restricted | 18 | ||
| 3915 90 72 | Cellulose plastic waste such as cellulose nitrates film scrap non-plasticised | Restricted | 18 | ||
| 3915 90 73 | Cellulose plastic waste such as cellulose nitrates plasticized | Restricted | 18 | ||
| 3915 90 74 | Cellulose plastic waste such as cellulose acetate film scrap non-plasticised | Restricted | 18 | ||
| 3915 90 75 | Cellulose plastic waste such as cellulose acetate film scrap plasticized | Restricted | 18 | ||
| 3915 90 90 | Other | Restricted | 18 | ||
| 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 | ||||
| 3916 10 | Of polymers of ethylene: | ||||
| 3916 10 10 | Rods of polyethylene | Free | 18 | ||
| 3916 10 20 | Canes | Free | 18 | ||
| 3916 10 90 | Other | Free | 18 | ||
| 3916 20 | Of polymers of vinyl chloride: | ||||
| Of poly (vinyl chloride) copolymers: | |||||
| 3916 20 11 | Canes | Free | 18 | ||
| 3916 20 19 | Other | Free | 18 | ||
| Other: | |||||
| 3916 20 91 | Canes | Free | 18 | ||
| 3916 20 99 | Other | Free | 18 | ||
| 3916 90 | Of other plastics: | ||||
| 3916 90 10 | Canes | Free | 18 | ||
| Of phenoplast, Aminoplast, Alkyds & Polyesters, Polyamides, Polyurethanes, Epoxide-resins (including waste & scrap), Polypropylene and Acrylic, methacrylic and acrylomethacrylic polymers: | |||||
| 3916 90 21 | Of phenoplast | Free | 18 | ||
| 3916 90 22 | Of aminoplast | Free | 18 | ||
| 3916 90 23 | Of alkyds and polyesters | Free | 18 | ||
| 3916 90 24 | Of polyamides | Free | 18 | ||
| 3916 90 25 | Of polyurethanes | Free | 18 | ||
| 3916 90 26 | Of epoxide-resins (including waste and scrap) | Free | 18 | ||
| 3916 90 27 | Of Polypropylene | Free | 18 | ||
| 3916 90 28 | Of acrylicmethacrylic and acrylomethcrylic polymers | Free | 18 | ||
| Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate: | |||||
| 3916 90 31 | Of polymerisation and copolymerisation products of polystyrene | Free | 18 | ||
| 3916 90 32 | Of polymethyl methacrylate | Free | 18 | ||
| 3916 90 40 | Of regenerated cellulose | Free | 18 | ||
| 3916 90 50 | Of cellulose nitrate and celluloid, whether or not plasticized | Free | 18 | ||
| 3916 90 60 | Of vulcanized fibre | Free | 18 | ||
| 3916 90 70 | Of cellulose acetate and acetate butyrate, whether or not plasticized | Free | 18 | ||
| 3916 90 80 | Of vinyl plastic | Free | 18 | ||
| 3916 90 90 | Of other polymerisation and copolymerisation products | Free | 18 | ||
| 3917 | TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS | ||||
| Artificial guts (sausage casings) of hardened protein or cellulosic materials: | |||||
| 3917 10 10 | Of hardened protein | Free | 18 | ||
| 3917 10 20 | Of cellulosic materials | Free | 18 | ||
| Tubes, pipes and hoses, rigid: | |||||
| 3917 21 | Of polymers of ethylene: | ||||
| 3917 21 10 | Tubes of polyethylene | Free | 18 | ||
| 3917 21 90 | Other | Free | 18 | ||
| 3917 22 00 | Of polymers of propylene | Free | 18 | ||
| 3917 23 | Of polymers of vinyl chloride: | ||||
| 3917 23 10 | Seamless tubes | Free | 18 | ||
| 3917 23 90 | Other | Free | 18 | ||
| 3917 29 | Of other plastics: | ||||
| 3917 29 10 | Seamless tubes of copolymers of vinyl acetate and vinyl chloride | Free | 18 | ||
| 3917 29 20 | Seamless tubes of polymers and copolymers of polystyrene | Free | 18 | ||
| 3917 29 30 | Tubes of cellulose nitrate and celluloid, whether or not plasticized | Free | 18 | ||
| 3917 29 40 | Tubes of cellulose acetate or acetate butyrate | Free | 18 | ||
| 3917 29 50 | Tubes of vinyl plastics | Free | 18 | ||
| 3917 29 90 | Other | Free | 18 | ||
| Other tubes, pipes and hoses: | |||||
| 3917 31 00 | Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa | Free | 18 | ||
| Other, not reinforced or otherwise combined with other materials, without fittings: | |||||
| 3917 32 10 | Of condensation or rearrangement polymerisation products, whether or not chemically modified | Free | 18 | ||
| 3917 32 20 | Of addition polymerisation products | Free | 18 | ||
| 3917 32 90 | Other | Free | 18 | ||
| 3917 33 00 | Other, not reinforced or otherwise combined with other materials, with fittings | Free | 18 | ||
| 3917 39 | Other: | ||||
| 3917 39 10 | Of condensation or rearrangement polymerisation products, whether or not chemically modified | Free | 18 | ||
| 3917 39 20 | Of addition polymerisation products | Free | 18 | ||
| 3917 39 90 | Other | Free | 18 | ||
| 3917 40 00 | Fittings | Free | 18 | ||
| 3918 | FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER | ||||
| 3918 10 | Of polymers of vinyl chloride: | ||||
| 3918 10 10 | Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts | Free | 28 | ||
| 3918 10 90 | Other | Free | 28 | ||
| 3918 90 | Of other plastics: | ||||
| 3918 90 10 | Floor coverings of linoxyne | Free | 28 | ||
| 3918 90 20 | Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts | Free | 28 | ||
| 3918 90 90 | Other | Free | 28 | ||
| 3919 | SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS | ||||
| 3919 10 00 | In rolls of width not exceeding 20 cm | Free | 18 | ||
| 3919 90 | Other: | ||||
| 3919 90 10 | Plastic stickers, whether or not printed, embossed, and or impregnated. | Free | 18 | ||
| 3919 90 20 | Cellulose adhesive tape | Free | 18 | ||
| 3919 90 90 | Other | Free | 18 | ||
| 3920 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON- CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS | ||||
| 3920 10 | Of polymers of ethylene: | ||||
| Sheets of polyethylene: | |||||
| 3920 10 11 | Rigid, plain | Free | 18 | ||
| 3920 10 12 | Flexible, plain | Free | 18 | ||
| 3920 10 19 | Other | Free | 18 | ||
| Other: | |||||
| 3920 10 91 | Rigid, plain | Free | 18 | ||
| 3920 10 92 | Flexible, plain | Free | 18 | ||
| 3920 10 99 | Other | Free | 18 | ||
| 3920 20 | Of polymers of propylene: | ||||
| 3920 20 10 | Rigid, plain | Free | 18 | ||
| 3920 20 20 | Flexible, plain | Free | 18 | ||
| 3920 20 90 | Other | Free | 18 | ||
| 3920 30 | Of polymers of styrene: | ||||
| 3920 30 10 | Rigid, plain | Free | 18 | ||
| 3920 30 20 | Flexible, plain | Free | 18 | ||
| 3920 30 90 | Other | Free | 18 | ||
| Of polymers of vinyl chloride: | |||||
| 3920 43 00 | Containing by weight not less than 6% of plasticizers | Free | 18 | ||
| 3920 49 00 | Other | Free | 18 | ||
| Of acrylic polymers | |||||
| 3920 51 | Of poly (methyl methacrylate): | ||||
| Sheets : | |||||
| 3920 51 11 | Rigid, plain | Free | 18 | ||
| 3920 51 12 | Flexible, plain | Free | 18 | ||
| 3920 51 19 | Other | Free | 18 | ||
| Other: | |||||
| 3920 51 91 | Rigid, plain | Free | 18 | ||
| 3920 51 92 | Flexible, plain | Free | 18 | ||
| 3920 51 99 | Other | Free | 18 | ||
| 3920 59 | Other: | ||||
| Polyacrylate Sheets: | |||||
| 3920 59 11 | Rigid, plain | Free | 18 | ||
| 3920 59 12 | Flexible, plain | Free | 18 | ||
| 3920 59 19 | Other | Free | 18 | ||
| Other: | |||||
| 3920 59 91 | Rigid, plain | Free | 18 | ||
| 3920 59 92 | Flexible, plain | Free | 18 | ||
| 3920 59 99 | Other | Free | 18 | ||
| Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: | |||||
| 3920 61 | Of polycarbonates: | ||||
| 3920 61 10 | Rigid, plain | Free | 18 | ||
| 3920 61 20 | Flexible, plain | Free | 18 | ||
| 3920 61 90 | Other | Free | 18 | ||
| 3920 62 | Of poly(ethylene terephthalate): | ||||
| 3920 62 10 | Rigid, plain | Free | 18 | ||
| 3920 62 20 | Flexible, plain | Free | 18 | ||
| 3920 62 90 | Other | Free | 18 | ||
| 3920 63 | Of Unsaturated polyesters: | ||||
| 3920 63 10 | Rigid, plain | Free | 18 | ||
| 3920 63 20 | Flexible, plain | Free | 18 | ||
| 3920 63 90 | Other | Free | 18 | ||
| 3920 69 | Of other polyesters: | ||||
| Packaging film: | |||||
| 3920 69 11 | Rigid, plain | Free | 18 | ||
| 3920 69 12 | Flexible, plain | Free | 18 | ||
| 3920 69 19 | Other | Free | 18 | ||
| Sun and/or dust control film: | |||||
| 3920 69 21 | Rigid, plain | Free | 18 | ||
| 3920 69 22 | Flexible, plain | Free | 18 | ||
| 3920 69 29 | Other | Free | 18 | ||
| Other film: | |||||
| 3920 69 31 | Rigid, plain | Free | 18 | ||
| 3920 69 32 | Flexible, plain | Free | 18 | ||
| 3920 69 39 | Other | Free | 18 | ||
| Other: | |||||
| 3920 69 91 | Rigid, plain | Free | 18 | ||
| 3920 69 92 | Flexible, plain | Free | 18 | ||
| 3920 69 99 | Other | Free | 18 | ||
| Of cellulose or its chemical derivatives: | |||||
| 3920 71 | Of regenerated cellulose: | ||||
| Cello phane transparent: | |||||
| 3920 71 11 | Film | Free | 18 | ||
| 3920 71 19 | Other | Free | 18 | ||
| Sheets of cellulose nitrate and celluloid, whether or not plasticized | |||||
| 3920 71 21 | Plain | Free | 18 | ||
| 3920 71 29 | Other | Free | 18 | ||
| Other: | |||||
| 3920 71 91 | Rigid, plain | Free | 18 | ||
| 3920 71 92 | Flexible, Plain | Free | 18 | ||
| 3920 71 99 | Other | Free | 18 | ||
| 3920 73 | Of cellulose acetate: | ||||
| Sheet of cellulose acetate, non-plasticized: | |||||
| 3920 73 11 | Rigid, plain | Free | 18 | ||
| 3920 73 12 | Flexible, plain | Free | 18 | ||
| 3920 73 19 | Other | Free | 18 | ||
| Sheets of cellulose acetate (plasticized) : | |||||
| 3920 73 21 | Rigid, plain | Free | 18 | ||
| 3920 73 22 | Flexible, plain | Free | 18 | ||
| 3920 73 29 | Other | Free | 18 | ||
| Other: | |||||
| 3920 73 91 | Rigid, plain | Free | 18 | ||
| 3920 73 92 | Flexible, plain | Free | 18 | ||
| 3920 73 99 | Other | Free | 18 | ||
| 3920 79 | Of other cellulose derivatives: | ||||
| Sheets of cellulose nitrate and celluloid, whether or not plasticized: | |||||
| 3920 79 11 | Rigid, plain | Free | 18 | ||
| 3920 79 12 | Flexible, plain | Free | 18 | ||
| 3920 79 19 | Other | Free | 18 | ||
| Other: | |||||
| 3920 79 91 | Rigid , plain | Free | 18 | ||
| 3920 79 92 | Flexible, plain | Free | 18 | ||
| 3920 79 99 | Other | Free | 18 | ||
| 3920 91 | Of other plastics: | ||||
| Of poly (vinyl butyral): | |||||
| 3920 91 11 | Rigid, plain | Free | 18 | ||
| 3920 91 12 | Flexible, plain | Free | 18 | ||
| 3920 91 19 | Other | Free | 18 | ||
| 3920 92 | Of polyamides: | ||||
| Poly (amide fluoride) film: | |||||
| 3920 92 11 | Rigid, plain | Free | 18 | ||
| 3920 92 12 | Flexible, plain | Free | 18 | ||
| 3920 92 19 | Other | Free | 18 | ||
| Other: | |||||
| 3920 92 91 | Rigid, plain | Free | 18 | ||
| 3920 92 92 | Flexible, plain | Free | 18 | ||
| 3920 92 99 | Other | Free | 18 | ||
| 3920 93 | Of amino-resins: | ||||
| 3920 93 10 | Rigid, plain | Free | 18 | ||
| 3920 93 20 | Flexible, plain | Free | 18 | ||
| 3920 93 90 | Other | Free | 18 | ||
| 3920 94 | Of phenolic resins: | ||||
| 3920 94 10 | Rigid, plain | Free | 18 | ||
| 3920 94 20 | Flexible, plain | Free | 18 | ||
| 3920 94 90 | Other | Free | 18 | ||
| 3920 99 | Of other plastics: | ||||
| Plates, sheets, film, foil and strip of poly(vinyl acetate): | |||||
| 3920 99 11 | Rigid, plain | Free | 18 | ||
| 3920 99 12 | Flexible, plain | Free | 18 | ||
| 3920 99 19 | Other | Free | 18 | ||
| Film, sheets, strip of vinyl plastics: | |||||
| 3920 99 21 | Rigid, plain | Free | 18 | ||
| 3920 99 22 | Flexible, plain | Free | 18 | ||
| 3920 99 29 | Other | Free | 18 | ||
| Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate: | |||||
| 3920 99 31 | Rigid, plain | Free | 18 | ||
| 3920 99 32 | Flexible, plain | Free | 18 | ||
| 3920 99 39 | Other | Free | 18 | ||
| Sheet of Poly (tetrafluoro-ethylene) (PTFE): | |||||
| 3920 99 41 | Rigid, plain | Free | 18 | ||
| 3920 99 42 | Flexible, plain | Free | 18 | ||
| 3920 99 49 | Other | Free | 18 | ||
| Retro reflective sheeting: | |||||
| 3920 99 51 | Rigid, plain | Free | 18 | ||
| 3920 99 52 | Flexible, plain | Free | 18 | ||
| 3920 99 59 | Other | Free | 18 | ||
| 3920 99 60 | Clicking boards for leather machinery | Free | 18 | ||
| Other: | |||||
| 3920 99 91 | Rigid, plain | Free | 18 | ||
| 3920 99 92 | Flexible, plain | Free | 18 | ||
| 3920 99 99 | Other | Free | 18 | ||
| 3921 | OTHER PLATES, SHEETS FILM, FOIL AND STRIP, OF PLASTICS | ||||
| Cellular: | |||||
| 3921 11 00 | Of polymers of styrene | Free | 18 | ||
| 3921 12 00 | Of polymers of vinyl chloride | Free | 18 | ||
| 3921 13 | Of polyurethanes: | ||||
| 3921 13 10 | Flexible | Free | 18 | ||
| 3921 13 90 | Other | Free | 18 | ||
| 3921 14 00 | Of regenerated cellulose | Free | 18 | ||
| 3921 19 00 | Of other plastics | Free | 18 | ||
| 3921 90 | Other: | ||||
| 3921 90 10 | Thermocol | Free | 18 | ||
| Of polymers of vinyl chloride : | |||||
| 3921 90 21 | Rigid, lacquered | Free | 18 | ||
| 3921 90 22 | Flexible, lacquered | Free | 18 | ||
| 3921 90 23 | Rigid, metallised | Free | 18 | ||
| 3921 90 24 | Flexible, metallised | Free | 18 | ||
| 3921 90 25 | Rigid, laminated | Free | 18 | ||
| 3921 90 26 | Flexible, laminated | Free | 18 | ||
| 3921 90 29 | Other | Free | 18 | ||
| Of regenerated cellulose : | |||||
| 3921 90 31 | Rigid, lacquered | Free | 18 | ||
| 3921 90 32 | Flexible, lacquered | Free | 18 | ||
| 3921 90 33 | Rigid, metallised | Free | 18 | ||
| 3921 90 34 | Flexible, metallised | Free | 18 | ||
| 3921 90 35 | Rigid, laminated | Free | 18 | ||
| 3921 90 36 | Flexible, laminated | Free | 18 | ||
| 3921 90 39 | Other | Free | 18 | ||
| Other: | |||||
| 3921 90 91 | Rigid, lacquered | Free | 18 | ||
| 3921 90 92 | Flexible, lacquered | Free | 18 | ||
| 3921 90 93 | Rigid, metallised | Free | 18 | ||
| 3921 90 94 | Flexible, metallised | Free | 18 | ||
| 3921 90 95 | Rigid, laminated | Free | 18 | ||
| 3921 90 96 | Flexible, laminated | Free | 18 | ||
| 3921 90 99 | Other | Free | 18 | ||
| 3922 | BATHS, SHOWER-BATHS, SINKS, WASHBASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS | ||||
| 3922 10 00 | Baths, shower-baths, sinks and washbasins | Free | 28 | ||
| 3922 20 00 | Lavatory seats and covers | Free | 28 | ||
| 3922 90 00 | Other | Free | 28 | ||
| 3923 | ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS (except the items covered in Sl. No. 80AA in Schedule II]) | ||||
| 3923 10 | Boxes, cases, crates and similar articles : | ||||
| 3923 10 10 | Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles | Free | 18 | ||
| 3923 10 20 | Watch-box, jewellery box and similar containers of plastics | Free | 18 | ||
| 3923 10 30 | Insulated ware | Free | 18 | ||
| 3923 10 40 | Packing for accommodating connectors | Free | 18 | ||
| 3923 10 90 | Other | Free | 18 | ||
| Sacks and bags (including cones): | |||||
| 3923 21 00 | Of polymers of ethylene | Free | 18 | ||
| 3923 29 | Of other plastics: | ||||
| 3923 29 10 | Of poly (vinyl chloride) | Free | 18 | ||
| 3923 29 90 | Other | Free | 18 | ||
| 3923 30 | Carboys, bottles, flasks and similar articles: | Plastic feeding bottles must conform to IS 14625 | |||
| 3923 30 10 | Insulated ware | Free | 18 | ||
| 3923 30 90 | Other | Free | 18 | ||
| 3923 40 00 | Spools, cops, bobbins and similar supports | Free | 18 | ||
| 3923 50 | Stoppers, lids, caps and other closures: | ||||
| 3923 50 10 | Caps and closures for bottles | Free | 18 | ||
| 3923 50 90 | Other | Free | 18 | ||
| 3923 90 | Other: | ||||
| 3923 90 10 | Insulated ware | Free | 18 | ||
| 3923 90 20 | Aseptic bags | Free | 18 | ||
| 3923 90 90 | Other | Free | 18 | ||
| 3924 | TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS | ||||
| 3924 10 | Tableware and kitchenware: | ||||
| 3924 10 10 | Insulated ware | Free | 18 | ||
| 3924 10 90 | Other | Free | 18 | ||
| 3924 90 | Other: | ||||
| 3924 90 10 | Toilet articles | Free | 18 | ||
| 3924 90 20 | Insulated ware | Free | 18 | ||
| 3924 90 90 | Other | Free | 18 | ||
| 3925 | BUILDERS WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED | ||||
| 3925 10 00 | Reservoirs tanks, vats and similar containers, of a capacity exceeding 300 l | Free | 18 | ||
| 3925 20 00 | Doors, windows and their frames and thresholds for doors | Free | 18 | ||
| 3925 30 00 | Shutters, blinds (including venetian blinds) and similar articles and parts thereof | Free | 18 | ||
| 3925 90 | Other: | ||||
| 3925 90 10 | Of polyurethane | Free | 18 | ||
| 3925 90 90 | Other | Free | 18 | ||
| 3926 | OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS3901 TO 3914 | ||||
| 3926 10 | Office or school supplies: | ||||
| Office supplies of a kind classified as stationery other than pins, clips, and writing instruments: | |||||
| 3926 10 11 | Of polyurethane foam | Free | 28 | ||
| 3926 10 19 | Other | Free | 28 | ||
| Other: | |||||
| 3926 10 91 | Of polyurethane foam | Free | 28 | ||
| 3926 10 99 | Other | Free | 28 | ||
| 3926 20 | Articles of apparel and clothing accessories (including gloves, mittens and mitts): | ||||
| Gloves: | |||||
| 3926 20 11 | Disposable | Free | 28 | ||
| 3926 20 19 | Non-disposable | Free | 28 | ||
| Approns: | |||||
| 3926 20 21 | Of polyurethane foam | Free | 28 | ||
| 3926 20 29 | Other | Free | 28 | ||
| Plastic stickers for garments: | |||||
| 3926 20 31 | Of polyurethane foam | Free | 28 | ||
| 3926 20 39 | Other | Free | 28 | ||
| Collar stays, patties, butterfly, shoulder-pads and other stays: | |||||
| 3926 20 41 | Of polyurethane foam | Free | 28 | ||
| 3926 20 49 | Other | Free | 28 | ||
| Other: | |||||
| 3926 20 91 | Of polyurethane foam | Free | 28 | ||
| 3926 20 99 | Other | Free | 28 | ||
| 3926 30 | Fittings for furniture, coach work or the like: | ||||
| 3926 30 10 | Of polyurethane foam | Free | 28 | ||
| 3926 30 90 | Other | Free | 28 | ||
| 3926 40 | Statuettes and other ornamental articles: | ||||
| Bangles: | |||||
| 3926 40 11 | Of polyurethane foam | Free | 0 | ||
| 3926 40 19 | Other | Free | 0 | ||
| Beads: | |||||
| 3926 40 21 | Of polyurethane foam | Free | 28 | ||
| 3926 40 29 | Other | Free | 28 | ||
| Statuettes: | |||||
| 3926 40 31 | Of polyurethane foam | Free | 28 | ||
| 3926 40 39 | Other | Free | 28 | ||
| Table and other household articles (including hotel and restaurant) for decoration: | |||||
| 3926 40 41 | Of polyurethane foam | Free | 28 | ||
| 3926 40 49 | Other | Free | 28 | ||
| Decorative sheets: | |||||
| 3926 40 51 | Of polyurethane foam | Free | 28 | ||
| 3926 40 59 | Other | Free | 28 | ||
| 3926 40 60 | Sequine | Free | 28 | ||
| Other: | |||||
| 3926 40 91 | Of polyurethane foam | Free | 28 | ||
| 3926 40 99 | Other | Free | 28 | ||
| 3926 90 | Other: | ||||
| 3926 90 10 | PVC belt conveyor | Free | 28 | ||
| Couplers, packing rings, O rings and the like: | |||||
| 3926 90 21 | Of polyurethane foam | Free | 28 | ||
| 3926 90 29 | Other | Free | 28 | ||
| Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: | |||||
| 3926 90 31 | Of polyurethane foam | Free | 28 | ||
| 3926 90 39 | Other | Free | 28 | ||
| Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products ; patterns for leather foot wear, leather garments and leather goods: | |||||
| 3926 90 41 | Of polyurethane foam | Free | 28 | ||
| 3926 90 49 | Other | Free | 28 | ||
| Retroreflective sheeting of other than of heading 3920: | |||||
| 3926 90 51 | Of polyurethane foam | Free | 28 | ||
| 3926 90 59 | Other | Free | 28 | ||
| Hangers: | |||||
| 3926 90 61 | Of polyurethane foam | Free | 28 | ||
| 3926 90 69 | Other | Free | 28 | ||
| Plastic or nylon tipped hammers ; Insulating liner of nylon, HDPE: | |||||
| 3926 90 71 | Of polyurethane foam | Free | 28 | ||
| 3926 90 79 | Other | Free | 28 | ||
| 3926 90 80 | Polypropylene articles, not elsewhere specified or included | Free | 28 | ||
| Other: | |||||
| 3926 90 91 | Of polyurethane foam | Free | 28 | ||
| 3926 90 99 | Other | Free | 28 | ||
HSN Chapter 39 does not cover
HSN Chapter 39 covers a wide range of plastics and plastic articles. But there are some things you won’t find here. Let’s break it down into everyday categories:
- Lubricants and Waxes: This chapter excludes greases, motor oils, and other lubricants (usually under Chapter 27 or 34). Similarly, wax products for polishing or candles belong in other chapters.
- Pure Chemicals and Medicines: HSN Chapter 39 focuses on formed or shaped plastic items. If you’re looking for pure chemical compounds (like some plastics originate from), you’ll need to check Chapter 29. Medical supplies like syringes (made of plastic) are also classified elsewhere.
- Dissolved Plastics and Thin Films: Imagine a plastic solution where the plastic itself makes up less than half the weight. This falls outside Chapter 39 and might be categorised as a solvent mixture (heading 3208). Similarly, very thin plastic films used for decoration (like stamping foils) are in a different chapter.
- Rubber and Leather Goods: While some plastic items might resemble rubber bands or leather accessories, those belong to separate chapters (Chapter 40 for rubber and Chapter 42 for leather).
- Finished Products from Other Materials: This chapter focuses on plastics. Suitcases made of fabric and metal, wicker baskets, or umbrellas (even if they have some plastic parts) are classified under their own material categories (like textiles in Chapter 50 or wickerwork in Chapter 46).
- Specialised Equipment and Everyday Items: HSN Chapter 39 doesn’t include things like toys, musical instruments, or furniture, even if they contain plastic components. These have their own designated chapters (Chapters 94, 92, and 95 respectively).
Import Policy Conditions for Plastic
Only clean, industrial PVC trimmings and rejects can be imported as scrap for making new products. This scrap must meet specific requirements:
- Composition: It should be a well-mixed blend of thermoplastic binder, fillers, and pigments. The binder must mainly consist of vinyl chloride polymer or co-polymer.
- Density: The density must be greater than 1.3.
- Ash content: The ash content should be between 21% and 30%.
- Product standards: The final product made from the scrap must comply with Indian standards IS 14535:1998 for recycled plastic product design and IS 14534:1998 for plastic recycling guidelines.
- Waste disposal: Any scrap that cannot be converted into new flooring (up to 5% of the imported quantity) must be disposed of in landfills.
Conditions for Import of Plastics
Importable PVC Flooring Scrap:
- Exclusive to Industry: Only industrial trimmings and rejects of PVC flooring scrap are allowed for import. No post-consumer scrap or waste is permitted.
- Direct User Requirement: Imports are restricted to actual users of the scrap. Use of intermediaries like export/import houses is allowed only upon receiving a specific request from the actual user, specifying the required quantity based on their plant’s capacity.
- Monitoring and Reporting: Concerned Pollution Control Boards/Committees will monitor the usage of imported PVC scrap by the units.
- Compliance: Units importing and using PVC scrap must file annual returns of their imports to the concerned PCB/PCC.
- Production Standards: The final product made from the scrap must meet the Bureau of Indian Standards (BIS) specification IS 3462, 1986 for unbacked flexible PVC floorings.
PET Bottle Waste/Scrap:
- Import Ban: Import of PET bottle waste/scrap is completely prohibited.
FAQs
Do recycled plastic products have a different GST rate compared to non-recycled plastic items?
Not directly. Most plastic products, regardless of recycled content, fall under the same GST rate categories (typically 12%, 18%, or 28%). However, depending on the specific product and its HSN code classification, there might be subtle differences in rates. It's crucial to identify the exact HSN code of your product for accurate GST determination.
Are there any exemptions or concessions available for certain plastic products under the GST regime?
Yes, some exemptions exist for specific plastic items used in essential sectors like agriculture, healthcare, and education. For example, certain bioplastics, agricultural films, and packaging materials for exempted goods might have lower GST rates or even be exempt altogether. Consult the latest GST notifications and clarify any doubts with your tax advisor.
How frequently are HSN codes and GST rates for plastic products updated, and how can businesses stay informed about changes?
Changes to HSN codes and GST rates can occur periodically. Its recommended to stay updated by regularly checking the official GST website or subscribing to notifications from authorized sources like your tax consultant or industry associations.
Is there a distinction in GST rates for raw plastic materials versus finished plastic goods?
While the rate categories might be the same, the specific rate within a category can differ based on the HSN code classification. Raw plastic materials, like resins and pellets, might have a slightly lower rate compared to finished goods like bottles or toys. Always refer to the specific HSN code for accurate comparison.
What documentation and information are required for businesses to comply with GST regulations on plastic products?
Maintaining proper records and invoices with accurate HSN codes, product descriptions, and values is crucial. You may also need to file GST returns and keep track of applicable exemptions or concessions. Consult your tax advisor for details on specific documentation requirements.
Are there any specific considerations or regulations related to the import or export of plastic items concerning HSN codes and GST rates?
Yes, the HSN code plays a crucial role in determining import duties and export incentives. Additionally, specific regulations might apply for certain types of plastic imports, like waste and scrap. Be sure to check with customs authorities and ensure you have the correct HSN code and documentation for import/export processes.
