GST Rate for HSN 3920
Specific items under 3920
| HSN Code | Description | GST Rate |
|---|---|---|
| 392010 | OF POLYMERS OF EHTYLENE : | 18% |
| 392020 | OF POLYMERS OF PROPYLENE : | 18% |
| 392030 | OF POLYMERS OF STYRENE : | 18% |
| 392043 | CONTAINING BY WEIGHT NOT LESS THAN 6% OF PLASTICIZERS | 18% |
| 392049 | OTHER | 18% |
| 392051 | OF POLY (METHYL METHACRYLATE): | 18% |
| 392059 | OTHER : | 18% |
| 392061 | OF POLYCARBONATES : | 18% |
| 392062 | OF POLY (ETHYLENE TEREPHTHALATE): | 18% |
| 392063 | OF UNSATURATED POLYESTERS : | 18% |
| 392069 | OF OTHER POLYESTERS : | 18% |
| 392071 | OF REGENERATED CELLULOSE: | 18% |
| 392073 | OF CELLULOSE ACETATE : | 18% |
| 392079 | OF OTHER CELLULOSE DERIVATIVES : | 18% |
| 392091 | OF POLY (VINYL BUTYRAL): | 18% |
| 392092 | OF POLYAMIDES : | 18% |
| 392093 | OF AMINO-RESINS : | 18% |
| 392094 | OF PHENOLIC RESINS : | 18% |
| 392099 | OF OTHER PLASTICS : | 18% |
| 39201011 | RIGID, PLAIN | 18% |
| 39201012 | FLEXIBLE, PLAIN | 18% |
| 39201013 | Geomembrane, confirming to IS 16352 | 18% |
| 39201019 | OTHER | 18% |
| 39201091 | RIGID, PLAIN | 18% |
| 39201092 | FLEXIBLE, PLAIN | 18% |
| 39201099 | OTHER | 18% |
| 39202010 | RIGID, PLAIN | 18% |
| 39202020 | FLEXIBLE, PLAIN | 18% |
| 39202090 | OTHER | 18% |
| 39203010 | RIGID, PLAIN | 18% |
| 39203020 | FLEXIBLE, PLAIN | 18% |
| 39203090 | OTHER | 18% |
| 39204300 | CONTAINING BY WEIGHT NOT LESS THAN 6% OF PLASTICIZERS | 18% |
| 39204900 | OTHER | 18% |
| 39205111 | RIGID, PLAIN | 18% |
| 39205112 | FLEXIBLE, PLAIN | 18% |
| 39205119 | OTHER | 18% |
| 39205191 | RIGID, PLAIN | 18% |
| 39205192 | FLEXIBLE, PLAIN | 18% |
| 39205199 | OTHER | 18% |
| 39205911 | RIGID, PLAIN | 18% |
| 39205912 | FLEXIBLE, PLAIN | 18% |
| 39205919 | OTHER | 18% |
| 39205991 | RIGID, PLAIN | 18% |
| 39205992 | FLEXIBLE, PLAIN | 18% |
| 39205999 | OTHER | 18% |
| 39206110 | RIGID, PLAIN | 18% |
| 39206120 | FLEXIBLE, PLAIN | 18% |
| 39206190 | OTHER | 18% |
| 39206210 | RIGID, PLAIN | 18% |
| 39206220 | FLEXIBLE, PLAIN | 18% |
| 39206290 | OTHER | 18% |
| 39206310 | RIGID, PLAIN | 18% |
| 39206320 | FLEXIBLE, PLAIN | 18% |
| 39206390 | OTHER | 18% |
| 39206911 | RIGID, PLAIN | 18% |
| 39206912 | FLEXIBLE, PLAIN | 18% |
| 39206919 | OTHER | 18% |
| 39206921 | RIGID, PLAIN | 18% |
| 39206922 | FLEXIBLE, PLAIN | 18% |
| 39206929 | OTHER | 18% |
| 39206931 | RIGID, PLAIN | 18% |
| 39206932 | FLEXIBLE, PLAIN | 18% |
| 39206939 | OTHER | 18% |
| 39206991 | RIGID, PLAIN | 18% |
| 39206992 | FLEXIBLE, PLAIN | 18% |
| 39206999 | OTHER | 18% |
| 39207111 | FILM | 18% |
| 39207119 | OTHER | 18% |
| 39207121 | PLAIN | 18% |
| 39207129 | OTHER | 18% |
| 39207191 | RIGID, PLAIN | 18% |
| 39207192 | FLEXIBLE, PLAIN | 18% |
| 39207199 | OTHER | 18% |
| 39207210 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF CELLULOSE OR ITS CHEMICAL DERIVATIVES: OF VULCANISED FIBRE :RIGID, PLAIN | 18% |
| 39207220 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF CELLULOSE OR ITS CHEMICAL DERIVATIVES: OF VULCANISED FIBRE :FLEXIBLE, PLAIN | 18% |
| 39207290 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF CELLULOSE OR ITS CHEMICAL DERIVATIVES: OF VULCANISED FIBRE : OTHER | 18% |
| 39207311 | RIGID, PLAIN | 18% |
| 39207312 | FLEXIBLE, PLAIN | 18% |
| 39207319 | OTHER | 18% |
| 39207321 | RIGID, PLAIN | 18% |
| 39207322 | FLEXIBLE, PLAIN | 18% |
| 39207329 | OTHER | 18% |
| 39207391 | RIGID, PLAIN | 18% |
| 39207392 | FLEXIBLE, PLAIN | 18% |
| 39207399 | OTHER | 18% |
| 39207911 | RIGID, PLAIN | 18% |
| 39207912 | FLEXIBLE, PLAIN | 18% |
| 39207919 | OTHER | 18% |
| 39207991 | RIGID, PLAIN | 18% |
| 39207992 | FLEXIBLE, PLAIN | 18% |
| 39207999 | OTHER | 18% |
| 39209110 | Rigid, plain | 18% |
| 39209111 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF OTHER PLASTICS: OF POLY (VINYL BUTYRAL): RIGID, PLAIN | 18% |
| 39209112 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF OTHER PLASTICS: OF POLY (VINYL BUTYRAL): FLEXIBLE, PLAIN | 18% |
| 39209119 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON - CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS - OF OTHER PLASTICS: OF POLY (VINYL BUTYRAL): OTHER | 18% |
| 39209120 | Flexible, plain | 18% |
| 39209190 | Other | 18% |
| 39209211 | RIGID, PLAIN | 18% |
| 39209212 | FLEXIBLE, PLAIN | 18% |
| 39209219 | OTHER | 18% |
| 39209291 | RIGID, PLAIN | 18% |
| 39209292 | FLEXIBLE, PLAIN | 18% |
| 39209299 | OTHER | 18% |
| 39209310 | RIGID, PLAIN | 18% |
| 39209320 | FLEXIBLE, PLAIN | 18% |
| 39209390 | OTHER | 18% |
| 39209410 | RIGID, PLAIN | 18% |
| 39209420 | FLEXIBLE, PLAIN | 18% |
| 39209490 | OTHER | 18% |
| 39209911 | RIGID, PLAIN | 18% |
| 39209912 | FLEXIBLE, PLAIN | 18% |
| 39209919 | OTHER | 18% |
| 39209921 | RIGID, PLAIN | 18% |
| 39209922 | FLEXIBLE, PLAIN | 18% |
| 39209929 | OTHER | 18% |
| 39209931 | RIGID, PLAIN | 18% |
| 39209932 | FLEXIBLE, PLAIN | 18% |
| 39209939 | OTHER | 18% |
| 39209941 | RIGID, PLAIN | 18% |
| 39209942 | FLEXIBLE, PLAIN | 18% |
| 39209949 | OTHER | 18% |
| 39209951 | RIGID, PLAIN | 18% |
| 39209952 | FLEXIBLE, PLAIN | 18% |
| 39209959 | OTHER | 18% |
| 39209960 | CLICKING BOARDS FOR LEATHER MACHINERY | 18% |
| 39209991 | RIGID, PLAIN | 18% |
| 39209992 | FLEXIBLE, PLAIN | 18% |
| 39209999 | OTHER | 18% |
Tax calculator for HSN 3920
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 3920
What is the GST rate for HSN 3920?▾
GST rate for HSN 3920 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 3920 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 3920
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.