Plastic Granules HSN Code 3901 and GST Rate
Plastics in primary forms: polyethylene, polypropylene, PVC, PET and other resins and granules.
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- HSN code
- 3901
- GST rate
- 18%
- Chapter
- 39: Plastics
- Before 22 Sep 2025
- No change
What is the HSN code for plastic granules?
Plastic Granules falls under HSN 3901, in chapter 39 (Plastics).
Each polymer has its own heading: polyethylene 3901, polypropylene 3902, polystyrene 3903, PVC 3904 and polyesters such as PET 3907. Virgin and reprocessed granules are both taxed at 18%. Plastic waste and scrap is heading 3915.
| Code | Description |
|---|---|
| 390110 | Polyethylene, specific gravity below 0.94 (LDPE) |
| 390120 | Polyethylene, specific gravity 0.94 or more (HDPE) |
| 390140 | Ethylene alpha olefin copolymers (LLDPE) |
| 390210 | Polypropylene |
| 390410 | PVC resin, not mixed |
| 390761 | PET with viscosity number 78 ml/g or higher |
GST rate on plastic granules
The GST rate on plastic granules is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3901 |
| Above Rs 5 crore | 6 on every invoice | 390110, 390120, 390140 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 39 |
Sample GST invoice line for plastic granules
Here is how a line for plastic granules looks on a tax invoice within one state: 1 × tonne at Rs 1,15,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Plastic Granules | 3901 | 1 × tonne | 1,15,000.00 | 1,15,000.00 | 10,350.00 | 10,350.00 | 1,35,700.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 20,700.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 39 at a glance
Chapter 39 (Plastics) covers: Plastics in primary forms (granules, resins) and articles of plastic.
Other pages in chapter 39
Related HSN codes
Products often bought, sold or invoiced together with plastic granules:
Частые вопросы
What is the HSN code for plastic granules?
Plastic Granules falls under HSN 3901: plastics in primary forms: polyethylene, polypropylene, PVC, PET and other resins and granules. Common 6 digit codes are 390110 for polyethylene, specific gravity below 0.94 (LDPE) and 390120 for polyethylene, specific gravity 0.94 or more (HDPE).
What is the GST rate on plastic granules?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the plastic granules HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3901 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 390110, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.