Chapter 39: Plastics and articles thereof
Sr. No. Chapter Heading Description Rate of GST
1.
  1. Plastic bangles
 Nil
2.
  1. Feeding bottles.
  2. Plastic Beads [3926]
 12%
3. All goods not specified elsewhere
  1. Primary polymers [all goods falling under 3901 to 3913]
  2. Ion exchangers based on primary polymers [3914]
  3. Waste, parings and scrap, of plastics [3915]
  4. All goods including canes of plastics [3916]
  5. Tubes, pipes and hoses, and fittings therefor, of plastics [3917]
  6. Self-adhesive plates, sheets, film, foil, etc. of plastics [3919]
  7. Other plates, sheets, film, foil, etc. of plastics [3920, 3921]
  8. Articles for conveyance or packing of goods, etc. of plastics [3923] 1. Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics [3924]
  9. Builder's wares of plastics, not elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, blinds etc.) [3925]
  10. PVC Belt Conveyor (3926 90 10)]
  11. Plastic Tarpaulin [3926 90 99]
 18%
4.
  1. Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics [3918]
  2. Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics [3922]
  3. Other articles of plastics and articles of other materials of headings 3901 to 3914[except bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] [3926]
 28%