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. Chapter 39: Plastics and articles thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics Notification 9/2025-CT(R), Schedule II, S.No. 117 |
| Entries for the whole of Chapter 39 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 39, 48 | Paper Sacks/Bags and bio-degradable bags Notification 9/2025-CT(R), Schedule I, S.No. 319 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 3916 in the GSTN HSN master (27 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 3916 10 | OF POLYMERS OF ETHYLENE: | – | |
| 3916 10 10 | RODS OF POLYETHYLENE | – | Save |
| 3916 10 20 | CANES | – | Save |
| 3916 10 90 | OTHER | – | Save |
| 3916 20 | OF POLYMERS OF VINYL CHLORIDE: | – | |
| 3916 20 11 | CANES | – | Save |
| 3916 20 19 | OTHER | – | Save |
| 3916 20 91 | CANES | – | Save |
| 3916 20 99 | OTHER | – | Save |
| 3916 90 | OF OTHER PLASTICS : | – | |
| 3916 90 10 | CANES | – | Save |
| 3916 90 21 | OF PHENOPLAST | – | Save |
| 3916 90 22 | OF AMINOPLAST | – | Save |
| 3916 90 23 | OF ALKYDS AND POLYSTERS | – | Save |
| 3916 90 24 | OF POLYAMIDES | – | Save |
| 3916 90 25 | OF POLYURETHANES | – | Save |
| 3916 90 26 | OF EPOXIDE-RESINS (INCLUDING WASTE AND SCRAP) | – | Save |
| 3916 90 27 | OF POLYPROPYLENE | – | Save |
| 3916 90 28 | OF ACRYLICMETHACRYLIC AND ACRYLOMETHACRYLIC POLYMERS | – | Save |
| 3916 90 31 | OF POLYMERISATION AND COPOLYMERISATION PRODUCTS OF POLYSTYRENE | – | Save |
| 3916 90 32 | OF POLYMETHYL METHACRYLATE | – | Save |
| 3916 90 40 | OF REGENERATED CELLULOSE | – | Save |
| 3916 90 50 | OF CELLULOSE NITRATE AND CELLULOID, WHETHER OR NOT PLASTICIZED | – | Save |
| 3916 90 60 | OF VULCANIZED FIBRE | – | Save |
| 3916 90 70 | OF CELLULOSE ACETATE AND ACETATE BUTYRATE, WHETHER OR NOT PLASTICIZED | – | Save |
| 3916 90 80 | OF VINYL PLASTIC | – | Save |
| 3916 90 90 | OF OTHER POLYMERISATION AND COPOLYMERISATION PRODUCTS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (3916) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
