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HSN 391218% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

CELLULOSE AND ITS CHEMICAL DERIVATIVES

GST rate for HSN 3912 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 3912

18%

Specific items under 3912

HSN CodeDescriptionGST Rate
391211NON-PLASTICISED:18%
391212PLASTICISED :18%
391220CELLULOSE NITRATES (INCLUDING COLLODIONS):18%
391231CARBOXYMETHYL CELLULOSE AND ITS SALTS18%
391239OTHER :18%
391290OTHER:18%
39121110CELLULOSE ACETATE FLAKES18%
39121120CELLULOSE ACETATE MOULDING POWDER18%
39121130CELLULOSE ACETOBUTYRATE MOULDING POWDER18%
39121140CELLULOSE NITRATE, DYNAMIC GRADE18%
39121190OTHER18%
39121210CELLULOSE ACETATE FLAKES18%
39121220CELLULOSE ACETATE MOULDING POWDER18%
39121230CELLULOSE ACETOBUTYRATE MOULDING POWDER18%
39121290OTHER18%
39122011MOULDING POWDERS18%
39122019OTHER18%
39122021MOULDING POWDERS18%
39122029OTHER18%
39123100CARBOXYMETHYL CELLULOSE AND ITS SALTS18%
39123911ETHYLCELLULOSE18%
39123912METHYLCELLULOSE18%
39123919OTHER CELLULOSE ETHERS18%
39123921ETHYL CELLULOSE18%
39123922METHYL CELLULOSE18%
39123929OTHER CELLULOSE ETHER18%
39129010CELLULOSE PROPIONATE AND ACETO PROPIONATE, NON-PLASTICISED18%
39129020VISCOSE SPONGE18%
39129090OTHER18%

Tax calculator for HSN 3912

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Plastics and Articles thereof. PVC Pipes, Plastic Bags, Tableware. mostly 18%.

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.

ITC Eligible
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 3912

What is the GST rate for HSN 3912?

GST rate for HSN 3912 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 3912 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

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Next steps after choosing HSN 3912