What is the GST (IGST) rate for HSN code 39181090?

HSN code 39181090 (Vinyl Flooring) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 39181090?

The Basic Customs Duty (BCD) for HSN code 39181090 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 39181090 cover?

HSN code 39181090 covers Vinyl Flooring. 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 39181090?

The standard unit of quantity (UQC) for HSN code 39181090 is kg, as listed in the Customs Tariff.

What is the HSN code for vinyl / PVC flooring?

PVC floor coverings fall under sub-heading 391810 — wall/ceiling coverings under 39181010 and other (PVC flooring) under 39181090, within heading 3918.

HSN Code Finder · Product

Vinyl Flooring HSN Code 3918

Q: What is the HSN code for Vinyl Flooring?

The HSN code for Vinyl Flooring is 39181090, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Floor coverings of plastics and wall/ceiling coverings of plastics are classified under HSN heading 3918. PVC flooring and combined wall/ceiling coverings each have their own tariff item.

Search any HSN code

Heading

3918

Primary code

39181090

GST / IGST

18%

Customs duty (BCD)

15%

Vinyl Flooring HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3918 (floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
39181010	- Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts	18%	15%
39181090	- Other	18%	15%

FTA preferential rates: 6 partner agreement(s) listed for 39181090; best preferential rate 0% via Nepal; 2 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for vinyl flooring?

The HSN code for vinyl flooring is 3918 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for vinyl flooring the most common is 39181090, 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 vinyl flooring is classified under HSN

The HSN classification for vinyl flooring 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
39184-digit headingFLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER
3918106-digit subheading- Of polymers of vinyl chloride :
391810908-digit tariff item- Other

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

GST on vinyl flooring

Vinyl Flooring (HSN 3918) 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 39181090 — 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 vinyl flooring

When vinyl flooring (HSN 39181090) 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 39181090 →

Conclusion

The HSN code for vinyl flooring is 3918 at the heading level, with 39181090 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.