HSN Code 39 – Plastics And Articles Thereof

HSN Code

Chapter

Digits

2-digit

Section

VII

What is HSN Code 39?

HSN code 39 is the Harmonized System of Nomenclature classification for Plastics And Articles Thereof under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 39 — Plastics And Articles Thereof, which is part of Section VII: Plastics & Rubber. Every GST-registered business supplying plastics and articles thereof must quote HSN 39 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 39

Level	Code	Description
Chapter	39	plastics and articles thereof

GST rate for HSN 39

Goods under HSN 39 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Plastics And Articles Thereof →

Sub-codes under this classification

HSN Code	Description
3901	polymers of ethylene, in primary forms
3902	polymers of propylene or of other olefins, in primary forms
3903	polymers of styrene, in primary forms
3904	polymers of vinyl chloride or of other halogenated olefins, in primary forms
3905	polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
3906	acrylic polymers in primary forms
3907	polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
3908	polyamides in primary forms
3909	amino-resins, phenolic resins and polyurethanes, in primary forms
3910	silicones in primary forms
3911	petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary form
3912	cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
3913	natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms
3914	ion–exchangers based on polymers of headings 3901 to 3913, in primary forms
3915	waste, parings and scrap, of plastics
3916	monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic
3917	tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
3918	floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
3919	self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
3920	other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
3921	other plates, sheets, film, foil and strip, of plastics
3922	baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
3923	articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
3924	tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
3925	builders' ware of plastics, not elsewhere specified or included
3926	other articles of plastics and articles of other materials of headings 3901 to 3914

HSN Code 39 — FAQs

What is HSN code 39?

HSN code 39 classifies "Plastics And Articles Thereof" under India's GST regime. It falls under Chapter 39 (Plastics And Articles Thereof) of the Harmonized System of Nomenclature.

How many digits is HSN code 39?

39 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 39?

Goods under HSN 39 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Plastics And Articles Thereof.

Which chapter does HSN code 39 belong to?

HSN 39 belongs to Chapter 39 — Plastics And Articles Thereof, part of Section VII: Plastics & Rubber.

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