Other plates, sheets, film, foil and strip, of plastics. 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% | 3921 | Other plates, sheets, film, foil and strip, of plastics Notification 9/2025-CT(R), Schedule II, S.No. 122 |
| 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 3921 in the GSTN HSN master (35 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 | |
|---|---|---|---|
| 3921 11 | OF POLYMERS OF STYRENE | – | |
| 3921 11 00 | OF POLYMERS OF STYRENE | – | Save |
| 3921 12 | OF POLYMERS OF VINYL CHLORIDE | – | |
| 3921 12 00 | OF POLYMERS OF VINYL CHLORIDE | – | Save |
| 3921 13 | OF POLYURETHANES: | – | |
| 3921 13 10 | FLEXIBLE | – | Save |
| 3921 13 90 | OTHER | – | Save |
| 3921 14 | OF REGENERATED CELLULOSE | – | |
| 3921 14 00 | OF REGENERATED CELLULOSE | – | Save |
| 3921 19 | OF OTHER PLASTICS | – | |
| 3921 19 00 | OF OTHER PLASTICS | – | Save |
| 3921 90 | OTHER : | – | |
| 3921 90 10 | THERMOCOL | – | Save |
| 3921 90 21 | RIGID, LACQUERED | – | Save |
| 3921 90 22 | FLEXIBLE, LACQUERED | – | Save |
| 3921 90 23 | RIGID, METALLISED | – | Save |
| 3921 90 24 | FLEXIBLE, METALLISED | – | Save |
| 3921 90 25 | RIGID, LAMINATED | – | Save |
| 3921 90 26 | FLEXIBLE, LAMINATED | – | Save |
| 3921 90 27 | ARCHITECTURAL MEMBRANE | – | Save |
| 3921 90 29 | OTHER | – | Save |
| 3921 90 31 | RIGID, LACQUERED | – | Save |
| 3921 90 32 | FLEXIBLE, LACQUERED | – | Save |
| 3921 90 33 | RIGID, METALLISED | – | Save |
| 3921 90 34 | FLEXIBLE, METALLISED | – | Save |
| 3921 90 35 | RIGID, LAMINATED | – | Save |
| 3921 90 36 | FLEXIBLE, LAMINATED | – | Save |
| 3921 90 39 | OTHER | – | Save |
| 3921 90 91 | RIGID, LACQUERED | – | Save |
| 3921 90 92 | FLEXIBLE, LACQUERED | – | Save |
| 3921 90 93 | RIGID, METALLISED | – | Save |
| 3921 90 94 | FLEXIBLE, METALLISED | – | Save |
| 3921 90 95 | RIGID, LAMINATED | – | Save |
| 3921 90 96 | FLEXIBLE, LAMINATED | – | Save |
| 3921 90 99 | OTHER | – | 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 (3921) 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.
