HSN Code for Plastics

Also called: HSN, Harmonised System of Nomenclature, HS code, tariff code, Chapter 39

HSN codes classify goods for GST invoices and trade; plastics fall in Chapter 39, with plastic scrap under heading 3915.

The Harmonised System of Nomenclature (HSN) is an internationally used system of numeric codes for classifying traded goods. In India, HSN codes are used on GST invoices and in customs documents for imports and exports. The first two digits give the chapter, the first four the heading, and further digits give more detailed sub-headings.

How plastics are classified

• Plastics and articles thereof fall under Chapter 39.
• Waste, parings and scrap of plastics fall under heading 3915, with sub-headings by polymer, such as polymers of ethylene, styrene and vinyl chloride, and other plastics.
• Polymers in primary forms, including granules, fall under headings 3901 to 3914, arranged by polymer type, for example polymers of ethylene, propylene and styrene.

Why it matters when buying recycled plastic

• Whether material is classed as scrap or as a primary form can depend on its condition and processing; regrind, flakes and pellets may be treated differently.
• The correct code affects the applicable GST rate, invoicing and input tax credit, so mismatches between supplier and buyer invoices cause problems.
• Codes and rates change from time to time. Always confirm the correct HSN code and GST rate with your tax adviser before invoicing or ordering.