GST Rate for HSN 3904
Specific items under 3904
| HSN Code | Description | GST Rate |
|---|---|---|
| 390410 | POLY (VINYL CHLORIDE), NOT MIXED WITH ANY OTHER SUBSTANCES: | 18% |
| 390421 | NON-PLASTICISED | 18% |
| 390422 | Plasticised | 18% |
| 390430 | Vinyl chloride-vinyl acetate copolymers | 18% |
| 390440 | OTHER VINYL CHLORIDE COPOLYMERS | 18% |
| 390450 | VINYLIDENE CHLORIDE POLYMERS : | 18% |
| 390461 | POLYTETRAFLUROETHYLENE | 18% |
| 390469 | OTHER | 18% |
| 390490 | OTHER: | 18% |
| 39041010 | EMULSION GRADE PVC RESIN / PVC PASTE RESIN/ PVC DISPERSION RESIN | 18% |
| 39041020 | Suspension grade PVC resin | 18% |
| 39041090 | OTHER | 18% |
| 39042100 | Non-Plasticised | 18% |
| 39042110 | POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): NON - PLASTICISED:POLY (VINYL CHLORIDE) RESINS | 18% |
| 39042190 | POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): NON - PLASTICISED:OTHER | 18% |
| 39042200 | Plasticised | 18% |
| 39042210 | POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): PLASTICISED: POLY (VINYL CHLORIDE) (PVC) RESINS (EMULSION GRADE) | 18% |
| 39042290 | POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER POLY (VINYL CHLORIDE): PLASTICISED:OTHER | 18% |
| 39043010 | POLY (VINYL DERIVATIVES) | 18% |
| 39043090 | OTHER | 18% |
| 39044000 | OTHER VINYL CHLORIDE COPOLYMERS | 18% |
| 39045010 | COPOLYMER 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 MICROMETERS | 18% |
| 39045090 | OTHER | 18% |
| 39046100 | POLYTETRAFLUROETHYLENE | 18% |
| 39046910 | POLY (VINYL FLUORIDE), IN ONE OF THE FORMS MENTIONED IN NOTE 6(B) TO THIS CHAPTER | 18% |
| 39046990 | OTHER | 18% |
| 39049000 | POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS - OTHER | 18% |
| 39049010 | Chlorinated poly vinyl chloride (CPVC) resin | 18% |
| 39049090 | Other | 18% |
Tax calculator for HSN 3904
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge 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.
- •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?▾
GST rate for HSN 3904 is 18%. Always verify the latest CBIC/GST notifications for changes.
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?▾
Add HSN 3904 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
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
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 3904
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 39.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.