What is the GST (IGST) rate for HSN code 39011090?

HSN code 39011090 (Plastic Granules) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 39011090?

The Basic Customs Duty (BCD) for HSN code 39011090 is 7.50%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 39011090 cover?

HSN code 39011090 covers Plastic Granules. It sits under Chapter 39 – Plastics and articles thereof, in Section VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF.

What is the unit of measurement for HSN code 39011090?

The standard unit of quantity (UQC) for HSN code 39011090 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Plastic Granules HSN Code 3901

Q: What is the HSN code for Plastic Granules?

The HSN code for Plastic Granules is 39011090, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for plastic granules?

Polyethylene in primary form falls under heading 3901 — LLDPE under 39011010, LDPE under 39011020, and HDPE under 39012000.

18% IGSTSchedule II

Polymers of ethylene in primary forms (plastic granules/raw material) are classified under HSN heading 3901. LLDPE, LDPE and high-density polyethylene each have their own tariff item.

Search any HSN code

Heading

3901

Primary code

39011090

GST / IGST

18%

Customs duty (BCD)

7.5%

Plastic Granules HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3901 (i. primary forms polymers of ethylene, in primary forms). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
39011010	Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content	18%	7.5%
39011020	Low density polyethylene (LDPE)	18%	7.5%
39011090	- Other	18%	7.5%
39012000	- Polyethylene having a specific gravity of 0.94 or more	18%	7.5%

FTA preferential rates: 10 partner agreement(s) listed for 39011090; best preferential rate 0% via Japan; 6 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for plastic granules?

The HSN code for plastic granules is 3901 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for plastic granules the most common is 39011090, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How plastic granules is classified under HSN

The HSN classification for plastic granules narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 392-digitPlastics and articles thereof
39014-digit headingI. PRIMARY FORMS POLYMERS OF ETHYLENE, IN PRIMARY FORMS
3901106-digit subheading- Polyethylene having a specific gravity of less than 0.94 :
390110908-digit tariff item- Other

Section VII — PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

GST on plastic granules

Plastic Granules (HSN 3901) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 39011090 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported plastic granules

When plastic granules (HSN 39011090) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 7.5%, AIDC 7.5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹28.4651. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 39011090 →

Conclusion

The HSN code for plastic granules is 3901 at the heading level, with 39011090 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.