HSN Code 390760 – Poly (Ethylene Terepthalate)

HSN Code

390760

Chapter

Digits

6-digit

Section

VII

What is HSN Code 390760?

HSN code 390760 is the Harmonized System of Nomenclature classification for Poly (Ethylene Terepthalate) under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-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 poly (ethylene terepthalate) must quote HSN 390760 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 390760

Level	Code	Description
Chapter	39	plastics and articles thereof
Heading	3907	polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
Sub-heading	390760	poly (ethylene terepthalate)

GST rate for HSN 390760

Goods under HSN 390760 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 Poly (Ethylene Terepthalate) →

Sub-codes under this classification

HSN Code	Description
39076010	polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate):having an intrinsic viscosity of less than 0.64 dl/g
39076020	polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): having an intrinsic viscosity of not less than 0.64 dl/g and not greater than 0.72 dl/g
39076090	polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): other (including clean, clourless grades)

HSN Code 390760 — FAQs

What is HSN code 390760?

HSN code 390760 classifies "Poly (Ethylene Terepthalate)" 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 390760?

390760 is a 6-digit HSN code — a sub-heading (6-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 390760?

Goods under HSN 390760 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 Poly (Ethylene Terepthalate).

Which chapter does HSN code 390760 belong to?

HSN 390760 belongs to Chapter 39 — Plastics And Articles Thereof, part of Section VII: Plastics & Rubber.

Auto-fill HSN 390760 on every invoice

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