HSN Directory

Chapter 39 HSN Codes and GST Rates – Plastics and Plastic Articles

Chapter 39 covers plastics in primary forms as well as many semi-finished and finished plastic articles. Polymer type, physical form and the article’s function help determine the correct heading.

Chapter39
HSN codes624
Headings27
Available IGST range0%–28%
Content reviewed28 July 2026

Chapter 39 search

Find a code within Plastics and Plastic Articles

Showing the first 40 of 624 classifications.

HSN CodeProduct DescriptionIGST RateCGST RateSGST RateClassificationAction
39Plastics and articles thereofChapter
3901POLYMERS OF ETHYLENE, IN PRIMARY FORMS18%9%9%4-digit heading
390110Polyethylene having a specific gravity of less than 0.9418%9%9%6-digit subheading
39011010POLYMERS OF ETHYLENE, IN PRIMARY FORMS - POLYETHYLENE HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94 : LINEAR LOW DENSITY POLYETHYLENE (LLDPE)18%9%9%8-digit tariff item
39011020Low density polyethylene (LDPE)8-digit tariff item
39011090POLYMERS OF ETHYLENE, IN PRIMARY FORMS - POLYETHYLENE HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94 : OTHER18%9%9%8-digit tariff item
390120PLASTICS AND ARTICLES THEREOF~Polymers of ethylene, in primary forms~Polyethylene having a specific gravity of 0.94 or more18%9%9%6-digit subheading
39012000POLYMERS OF ETHYLENE, IN PRIMARY FORMS POLYETHYLENE HAVING A SPECIFIC GRAVITY OF 0.94 OR MORE18%9%9%8-digit tariff item
390130PLASTICS AND ARTICLES THEREOF~Polymers of ethylene, in primary forms~Ethylene-vinyl acetate copolymers18%9%9%6-digit subheading
39013000POLYMERS OF ETHYLENE, IN PRIMARY FORMS ETHYLENE - VINYL ACETATE COPOLYMERS18%9%9%8-digit tariff item
390140Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.946-digit subheading
39014010Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95% by weight of the total polymer content8-digit tariff item
39014090Other8-digit tariff item
390190Other18%9%9%6-digit subheading
39019000Other8-digit tariff item
39019010POLYMERS OF ETHYLENE, IN PRIMARY FORMS - OTHER: LINEAR MEDIUM DENSITY POLYETHYLENE (LMDPE)18%9%9%8-digit tariff item
39019090POLYMERS OF ETHYLENE, IN PRIMARY FORMS - OTHER: OTHER18%9%9%8-digit tariff item
3902POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS4-digit heading
390210PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Polypropylene6-digit subheading
39021000POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS POLYPROPYLENE8-digit tariff item
390220PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Poly iso butylene6-digit subheading
39022000POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS POLY ISO BUTYLENE8-digit tariff item
390230PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Propylene copolymers6-digit subheading
39023000POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS PROPYLENE COPOLYMERS8-digit tariff item
390290PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Other6-digit subheading
39029000POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS OTHER8-digit tariff item
3903POLYMERS OF STYRENE, IN PRIMARY FORMS4-digit heading
390311PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Expansible6-digit subheading
39031100POLYMERS OF STYRENE, IN PRIMARY FORMS - POLYSTYRENE: EXPANSIBLE8-digit tariff item
390319Other6-digit subheading
39031910POLYMERS OF STYRENE, IN PRIMARY FORMS - POLYSTYRENE: OTHER: MOULDING POWDER8-digit tariff item
39031990POLYMERS OF STYRENE, IN PRIMARY FORMS - POLYSTYRENE: OTHER: OTHER8-digit tariff item
390320PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Styrene-acrylonitrile (SAN) copolymers6-digit subheading
39032000POLYMERS OF STYRENE, IN PRIMARY FORMS - STYRENE - ACRYLONITRILE (SAN) COPOLYMERS8-digit tariff item
390330PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Acrylonitrile-butadine-styrene (ABS) copolymers6-digit subheading
39033000POLYMERS OF STYRENE, IN PRIMARY FORMS - ACRYLONITRILE - BUTADINE - STYRENE (ABS) COPOLYMERS8-digit tariff item
390390PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more6-digit subheading
39039010POLYMERS OF STYRENE, IN PRIMARY FORMS - OTHER: COPOLYMERS, SOLELY OF STYRENE WITH ALLYL ALCOHOL, OF ANY ACETYL VALUE OF 175 OR MORE8-digit tariff item
39039020POLYMERS OF STYRENE, IN PRIMARY FORMS - OTHER: BROMINATED POLYSTYRENE, CONTAINING BY WEIGHT 58% OR MORE BUT NOT MORE THAN 71% OF BROMINE, IN ONE OF THE FORMS MENTIONED IN NOTE 6(B) TO THIS CHAPTER8-digit tariff item
39039090POLYMERS OF STYRENE, IN PRIMARY FORMS - OTHER: OTHER8-digit tariff item
39Not available

Plastics and articles thereof

Chapter
390118%

POLYMERS OF ETHYLENE, IN PRIMARY FORMS

4-digit heading
39011018%

Polyethylene having a specific gravity of less than 0.94

6-digit subheading
3901101018%

POLYMERS OF ETHYLENE, IN PRIMARY FORMS - POLYETHYLENE HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94 : LINEAR LOW DENSITY POLYETHYLENE (LLDPE)

8-digit tariff item
39011020Not available

Low density polyethylene (LDPE)

8-digit tariff item
3901109018%

POLYMERS OF ETHYLENE, IN PRIMARY FORMS - POLYETHYLENE HAVING A SPECIFIC GRAVITY OF LESS THAN 0.94 : OTHER

8-digit tariff item
39012018%

PLASTICS AND ARTICLES THEREOF~Polymers of ethylene, in primary forms~Polyethylene having a specific gravity of 0.94 or more

6-digit subheading
3901200018%

POLYMERS OF ETHYLENE, IN PRIMARY FORMS POLYETHYLENE HAVING A SPECIFIC GRAVITY OF 0.94 OR MORE

8-digit tariff item
39013018%

PLASTICS AND ARTICLES THEREOF~Polymers of ethylene, in primary forms~Ethylene-vinyl acetate copolymers

6-digit subheading
3901300018%

POLYMERS OF ETHYLENE, IN PRIMARY FORMS ETHYLENE - VINYL ACETATE COPOLYMERS

8-digit tariff item
390140Not available

Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94

6-digit subheading
39014010Not available

Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95% by weight of the total polymer content

8-digit tariff item
39014090Not available

Other

8-digit tariff item
39019018%

Other

6-digit subheading
39019000Not available

Other

8-digit tariff item
3901901018%

POLYMERS OF ETHYLENE, IN PRIMARY FORMS - OTHER: LINEAR MEDIUM DENSITY POLYETHYLENE (LMDPE)

8-digit tariff item
3901909018%

POLYMERS OF ETHYLENE, IN PRIMARY FORMS - OTHER: OTHER

8-digit tariff item
3902Not available

POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS

4-digit heading
390210Not available

PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Polypropylene

6-digit subheading
39021000Not available

POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS POLYPROPYLENE

8-digit tariff item
390220Not available

PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Poly iso butylene

6-digit subheading
39022000Not available

POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS POLY ISO BUTYLENE

8-digit tariff item
390230Not available

PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Propylene copolymers

6-digit subheading
39023000Not available

POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS PROPYLENE COPOLYMERS

8-digit tariff item
390290Not available

PLASTICS AND ARTICLES THEREOF~Polymers of propylene or of other olefins, in primary forms~Other

6-digit subheading
39029000Not available

POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS OTHER

8-digit tariff item
3903Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS

4-digit heading
390311Not available

PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Expansible

6-digit subheading
39031100Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - POLYSTYRENE: EXPANSIBLE

8-digit tariff item
390319Not available

Other

6-digit subheading
39031910Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - POLYSTYRENE: OTHER: MOULDING POWDER

8-digit tariff item
39031990Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - POLYSTYRENE: OTHER: OTHER

8-digit tariff item
390320Not available

PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Styrene-acrylonitrile (SAN) copolymers

6-digit subheading
39032000Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - STYRENE - ACRYLONITRILE (SAN) COPOLYMERS

8-digit tariff item
390330Not available

PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Acrylonitrile-butadine-styrene (ABS) copolymers

6-digit subheading
39033000Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - ACRYLONITRILE - BUTADINE - STYRENE (ABS) COPOLYMERS

8-digit tariff item
390390Not available

PLASTICS AND ARTICLES THEREOF~Polymers of styrene, in primary forms~Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more

6-digit subheading
39039010Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - OTHER: COPOLYMERS, SOLELY OF STYRENE WITH ALLYL ALCOHOL, OF ANY ACETYL VALUE OF 175 OR MORE

8-digit tariff item
39039020Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - OTHER: BROMINATED POLYSTYRENE, CONTAINING BY WEIGHT 58% OR MORE BUT NOT MORE THAN 71% OF BROMINE, IN ONE OF THE FORMS MENTIONED IN NOTE 6(B) TO THIS CHAPTER

8-digit tariff item
39039090Not available

POLYMERS OF STYRENE, IN PRIMARY FORMS - OTHER: OTHER

8-digit tariff item

HSN classifications and GST rates may vary based on product specifications, usage, exemptions, conditions and applicable notifications. Verify the relevant classification and currently effective rate from official notifications or consult a qualified tax professional before filing.

Key goods covered

  • Polymers in primary forms
  • Plastic sheets, film, pipes and fittings
  • Packaging and household plastic articles

Common classification uses

  • Separating resin inputs from finished articles
  • Classifying plastic packaging and components
  • Reviewing polymer-specific tariff items

How to use these Chapter 39 HSN codes

  1. Start with the product’s technical description, material and function.
  2. Compare the 4-digit heading before selecting a more detailed 6 or 8-digit code.
  3. Check the complete tariff description and relevant chapter or section notes.
  4. Verify the currently effective GST notification and any applicable condition before filing.

Important classification caveats

  • Composite goods may be classified by their essential character.
  • Articles with a specific function may fall outside Chapter 39.

Related ExpressGST tools

HSN & SAC FinderGST CalculatorGST Number SearchGST Guides and Updates

Frequently asked questions

Is every item made of plastic covered by Chapter 39?

No. Some finished goods are classified by their specific function in another chapter, even when plastic is the main material.

What details help classify plastic goods?

Identify the polymer, form, manufacturing stage, dimensions and intended function before selecting a code.