What is the GST (IGST) rate for HSN code 39269099?

HSN code 39269099 (Plastic Articles) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 39269099?

The Basic Customs Duty (BCD) for HSN code 39269099 is 15%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 39269099 cover?

HSN code 39269099 covers Plastic Articles. 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 39269099?

The standard unit of quantity (UQC) for HSN code 39269099 is kg, as listed in the Customs Tariff.

What is the HSN code for plastic items?

Miscellaneous articles of plastics fall under heading 3926, with most generic items under the residual code 39269099. Specific plastic products (pipes, packaging, household ware) may have their own headings — classify by the article, not just the material.

HSN Code Finder · Product

Plastic Articles HSN Code 3926

Q: What is the HSN code for Plastic Articles?

The HSN code for Plastic Articles is 39269099, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Other articles of plastics not specified elsewhere are classified under HSN heading 3926. This is a broad residual heading — many plastic products fall under its 'other' tariff items.

Search any HSN code

Heading

3926

Primary code

39269099

GST / IGST

18%

Customs duty (BCD)

15%

Plastic Articles HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
39261099	- Other	18%	15%
39269099	- Other	18%	15%

FTA preferential rates: 11 partner agreement(s) listed for 39269099; best preferential rate 0% via Japan; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for plastic articles?

The HSN code for plastic articles is 3926 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for plastic articles the most common is 39269099, 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 articles is classified under HSN

The HSN classification for plastic articles 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
39264-digit headingOTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914
3926906-digit subheading- Other :
392690998-digit tariff item- Other

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

GST on plastic articles

Plastic Articles (HSN 3926) 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 39269099 — 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 articles

When plastic articles (HSN 39269099) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 15%, AIDC 15%, 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: ₹40.3905. 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 39269099 →

Conclusion

The HSN code for plastic articles is 3926 at the heading level, with 39269099 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.