Chapter 39GST Classification

Plastics and Articles Thereof

Plastics and Articles thereof. PVC Pipes, Plastic Bags, Tableware. mostly 18%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes619
Dominant RateStandard rate is 18%.
Key: PVC Pipes, Plastic Sheets, Polymers

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 3901).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 39

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Analysis of Chapter 39

Plastics and Articles thereof. PVC Pipes, Plastic Bags, Tableware. mostly 18%.

Included

  • Polymers of Ethylene
  • PVC
  • Plastic Tubes/Pipes
  • Tableware

Excluded

Expert insights

Plastic Toys are Ch 95. Plastic Furniture is Ch 94. Basic plastic articles are Ch 39.

  • Plastic Toy (Ch 95) vs Plastic Box (Ch 39): Toys go to 95.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 39

Are plastic bags banned?

Many single-use plastics are banned. Permitted ones are 18%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.