Back to HSN search
HSN 3904GST rate requires verificationCheck ITC RulesRCM: Check notificationsLast reviewed: 22 Jan 2026

POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS

GST rate requires verification for HSN 3904. Do not use the stored numeric value for invoicing or calculation. Confirm the current notification and supply conditions.

Legacy HSN classification requires verification against the current Customs Tariff.

Quick summary
TypeGoods
Intra-state splitVaries by sub-code
Inter-stateVaries by sub-code
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 3904

GST rate requires verification
Legacy tariff numbers are retained for classification reference only and are not treated as confirmed GST rates. Confirm the applicable notification and conditions before use.

Specific items under 3904

HSN CodeDescriptionGST Rate
390410POLY (VINYL CHLORIDE), NOT MIXED WITH ANY OTHER SUBSTANCES:GST rate requires verification
390421NON-PLASTICISEDGST rate requires verification
390422PlasticisedGST rate requires verification
390430Vinyl chloride-vinyl acetate copolymersGST rate requires verification
390440OTHER VINYL CHLORIDE COPOLYMERSGST rate requires verification
390450VINYLIDENE CHLORIDE POLYMERS :GST rate requires verification
390461POLYTETRAFLUROETHYLENEGST rate requires verification
390469OTHERGST rate requires verification
390490OTHER:GST rate requires verification
39041010EMULSION GRADE PVC RESIN / PVC PASTE RESIN/ PVC DISPERSION RESINGST rate requires verification
39041020Suspension grade PVC resinGST rate requires verification
39041090OTHERGST rate requires verification
39042100Non-PlasticisedGST rate requires verification
39042110POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): NON - PLASTICISED:POLY (VINYL CHLORIDE) RESINSGST rate requires verification
39042190POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): NON - PLASTICISED:OTHERGST rate requires verification
39042200PlasticisedGST rate requires verification
39042210POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): PLASTICISED: POLY (VINYL CHLORIDE) (PVC) RESINS (EMULSION GRADE)GST rate requires verification
39042290POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): PLASTICISED:OTHERGST rate requires verification
39043010POLY (VINYL DERIVATIVES)GST rate requires verification
39043090OTHERGST rate requires verification
39044000OTHER VINYL CHLORIDE COPOLYMERSGST rate requires verification
39045010COPOLYMER OF VINYLIDENE CHLORIDE WITH A CRYLONITRITE, IN THE FORM OF EXPANSIBLE BEADS OF A DIAMETER OF 4 MICROMETERS OR MORE BUT NOT MORE THAN 20 MICROMETERSGST rate requires verification
39045090OTHERGST rate requires verification
39046100POLYTETRAFLUROETHYLENEGST rate requires verification
39046910POLY (VINYL FLUORIDE), IN ONE OF THE FORMS MENTIONED IN NOTE 6(B) TO THIS CHAPTERGST rate requires verification
39046990OTHERGST rate requires verification
39049000POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHERGST rate requires verification
39049010Chlorinated poly vinyl chloride (CPVC) resinGST rate requires verification
39049090OtherGST rate requires verification
These descriptions are classification references. Confirm the selected code against the current official tariff and verify its rate before invoice use.
Manual Rate Simulation

Tax Calculator for HSN 3904

Statutory rate is unverified for this code. Enter your confirmed GST rate to simulate tax and generate an invoice estimate.

₹
%
Quick simulation presets (click to fill):
Supply Type *
Calculation Mode
Simulation ResultsRate: Not entered

Enter a taxable amount to begin

The calculator will compute taxable value, CGST/SGST or IGST, and total invoice amounts.

⚠️ Safety notice: This calculation uses a user-entered rate for estimation only. It does not imply that this rate is statutorily verified for HSN 3904.

Rounding: amounts reconcile at paise precision. If an intra-state split contains an odd paise, CGST is rounded to the nearest paise and SGST carries the residual.

Draft Invoice Format

Invoice Estimate

Enter a taxable amount and rate in the calculator above to generate a draft invoice estimate.

Invoice Estimate Requires Values

Enter an amount and your confirmed GST rate in the calculator above to view the intra-state (CGST+SGST) and inter-state (IGST) line item breakdowns.

Chapter note
Plastics and articles thereof, including primary polymers, PVC pipes, sheets, plastic packaging, and sanitaryware.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

Check ITC Rules
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • •Compare adjacent headings within Chapter 39 before finalizing.
  • •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 3904

What is the GST rate for HSN 3904?▾

The GST rate for HSN 3904 is not verified in this dataset. Confirm the classification, applicable notification, conditions and effective date before use.

Is HSN mandatory on invoices?▾

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?▾

This HSN heading contains multiple items with different GST rates. Select a specific 6/8-digit HSN from the table below before using an invoice percentage.

Does ITC apply for this HSN?▾

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?▾

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?▾

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 3904