What is the GST (IGST) rate for HSN code 39041020?

HSN code 39041020 (PVC Resin) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 39041020?

The Basic Customs Duty (BCD) for HSN code 39041020 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 39041020 cover?

HSN code 39041020 covers PVC Resin. 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 39041020?

The standard unit of quantity (UQC) for HSN code 39041020 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

PVC Resin HSN Code 3904

Q: What is the HSN code for PVC Resin?

The HSN code for PVC Resin is 39041020, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for PVC resin?

Emulsion (paste) grade PVC resin is classified under 39041010 and suspension grade under 39041020, within heading 3904.

5% IGSTSchedule I

Polymers of vinyl chloride (PVC resin) in primary forms are classified under HSN heading 3904. Emulsion-grade and suspension-grade PVC resin each have their own tariff item.

Search any HSN code

Heading

3904

Primary code

39041020

GST / IGST

Customs duty (BCD)

7.5%

PVC Resin HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3904 (polymers of vinyl chloride or of other halogenated olefins, in primary forms). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
39041010	Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin	5%	7.5%
39041020	Suspension grade PVC resin	5%	7.5%

FTA preferential rates: 8 partner agreement(s) listed for 39041020; best preferential rate 0% via Japan; 4 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for pvc resin?

The HSN code for pvc resin is 3904 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for pvc resin the most common is 39041020, which attracts 5% 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 pvc resin is classified under HSN

The HSN classification for pvc resin 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
39044-digit headingPOLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS
3904106-digit subheadingPoly (vinyl chloride), not mixed with any other substances:
390410208-digit tariff itemSuspension grade PVC resin

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

GST on pvc resin

PVC Resin (HSN 3904) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 39041020 — 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 pvc resin

When pvc resin (HSN 39041020) 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 39041020 →

Conclusion

The HSN code for pvc resin is 3904 at the heading level, with 39041020 the most commonly used 8-digit tariff item (5% 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.