The HSN code for other articles of plastics is 3926, and most products under this heading attract 18% GST in India. However, plastic beads and feeding bottles attract 5% GST, while plastic bangles are exempt. The exact classification depends on the finished product.
What Is the HSN Code for Other Plastics Materials?
HSN 3926 covers other articles of plastics and articles made from materials classified under headings 3901 to 3914, provided they are not more specifically covered by another tariff heading.
It belongs to Chapter 39 of the Indian Customs Tariff, which covers plastics and articles thereof.
This heading includes certain plastic office supplies, fittings, protective articles and other manufactured plastic products.
| Particular | Details |
|---|---|
| Product category | Other articles of plastics |
| HSN code | 3926 |
| HSN chapter | 39 |
| Product description | Other articles of plastics and articles of materials of headings 3901 to 3914 |
| Standard GST rate | 18% |
| Special GST rates | 5% or Nil for specified products |
Note: HSN 3926 applies to finished plastic articles that are not more specifically classified elsewhere. It does not cover all plastic raw materials or products.
HSN Codes for Different Types of Plastic Articles
The exact HSN code depends on the nature and use of the product.
| Plastic product category | HSN code | GST rate |
|---|---|---|
| Plastic office and school supplies | 392610 | Generally 18% |
| Plastic apparel and clothing accessories | 392620 | Generally 18% |
| Plastic furniture fittings | 392630 | Generally 18% |
| Plastic statuettes and ornamental articles | 392640 | Generally 18% |
| Other plastic articles not elsewhere specified | 392690 | Generally 18% |
| Plastic beads | 3926 | 5% |
| Plastic feeding bottles | 3926 | 5% |
| Plastic bangles | 3926 | Nil |
These are heading-level or six-digit classifications. The applicable eight-digit code must be selected according to the finished product.
The special GST entries for beads, feeding bottles and bangles apply only when the product meets the specified description.
GST Rate on Other Plastic Articles in India
Most products classified under HSN 3926 attract 18% GST.
For these products, the tax is calculated as:
- Intra-state sales: 9% CGST + 9% SGST
- Inter-state sales: 18% IGST
However, the GST rate differs for certain products under the same heading.
Plastic beads and feeding bottles attract 5% GST, while plastic bangles are exempt from GST.
These product-specific exceptions are reflected in the GST rate schedules effective from 22 September 2025.
GST Calculation Example
Suppose a plastic products wholesaler sells qualifying plastic furniture fittings worth ₹15,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹15,000 |
| GST @ 18% | ₹2,700 |
| Total invoice value | ₹17,700 |
For an intra-state transaction, the GST amount consists of ₹1,350 CGST and ₹1,350 SGST.
This example applies to products taxable at 18%.
Which Plastic Products Are Not Covered Under HSN 3926?
Not every plastic product falls under HSN 3926.
Chapter 39 contains separate headings for plastic raw materials, sheets, pipes, packaging products and household articles.
For example:
- HSN 3901–3914: Plastic polymers and other specified materials in primary forms.
- HSN 3917: Plastic pipes, tubes, hoses and fittings.
- HSN 3920–3921: Plastic sheets, films, foils and strips.
- HSN 3923: Plastic packaging articles, containers and closures.
- HSN 3924: Plastic tableware, kitchenware and household articles.
- HSN 3925: Specified plastic building products.
- HSN 3926: Other finished plastic articles not more specifically classified elsewhere.
The correct classification depends on the product’s material, physical characteristics and intended use.
For more information on plastic packaging products, see the HSN code for packaging materials.
How to Identify the Correct HSN Code for Plastic Products
Businesses should first identify whether the product is a plastic raw material or a finished article.
If it is a finished article, check whether a specific heading under Chapter 39 applies.
For example, plastic pipes generally fall under HSN 3917, while plastic packaging containers generally fall under HSN 3923.
If no more specific classification applies, heading 3926 may be relevant.
The final six- or eight-digit code should be verified against the product description in the Indian Customs Tariff.
FAQs About Other Plastics Materials HSN Codes
What is the HSN code for other plastic materials?
The HSN code for other articles of plastics is 3926. It covers specified finished plastic articles not more specifically classified elsewhere in the tariff.
What is the GST rate on HSN 3926?
Most products under HSN 3926 attract 18% GST. Plastic beads and feeding bottles attract 5%, while plastic bangles are exempt.
Is HSN 3926 applicable to all plastic products?
No. Plastic raw materials, pipes, sheets, packaging products and household articles have separate classifications under Chapter 39.
What is the HSN code for plastic office supplies?
Plastic office and school supplies generally fall under HSN 392610. The applicable GST rate is generally 18%.
Manage Plastic Products Billing with myBillBook
Plastic product manufacturers, wholesalers and retailers often deal with different product categories, sizes and GST rates.
With myBillBook billing software, businesses can create GST invoices, manage inventory and track product-wise sales.
Using the correct HSN code helps maintain accurate product and tax records.
Sources
- CBIC – GST Goods and Services Rates
- GST Council
- GST Portal – Search HSN Code
- DGFT – Indian Trade Classification
Last Reviewed: 16 October 2026
