Quick classification guide
4-digit heading: Pick the broad category (e.g. 3901).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Quick answer
Chapter 39 generally covers plastics and articles made primarily of plastics.
Common checks
Verify whether the item is actually a toy, furniture item, rubber article, or textile-coated product.
Invoice workflow
After choosing a code, use the invoice generator or reverse GST calculator.
Browse HSN codes in Chapter 39
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
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
- RubberGo to Ch 40
- ToysGo to Ch 95
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
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.