Chapter 39GST Classification
Plastics and Articles Thereof
Covers plastic raw materials (polymers) and finished plastic goods.
Based on Customs Tariff ActUpdated: December 2025
Total Codes619
Dominant RateStandard rate is 18%.
Includes: PVC Pipes, Plastic Sheets, Polymers...
How to find the correct HSN Code in Chapter 39?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 39
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What does Chapter 39 Cover?
Covers plastic raw materials (polymers) and finished plastic goods.
Included
- Polymers of Ethylene
- PVC
- Plastic Tubes/Pipes
- Tableware
Excluded
- RubberGo to Ch 40
- ToysGo to Ch 95
Common Confusions
- • Plastic Toy (Ch 95) vs Plastic Box (Ch 39): Toys go to 95.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 39
Are plastic bags banned?
Many single-use plastics are banned. Permitted ones are 18%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.