HSN code · Customs Tariff of India · GST rate
39041090 is the 8-digit HSN code for “Poly (vinyl chloride), not mixed with any other substances: Other”: tariff item 3904 10 90 under heading 3904 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 39Heading 3904Sub-heading 3904 10Tariff item 3904 10 90
Poly (vinyl chloride), not mixed with any other substances: Other
Tariff item 3904 10 90 · Heading 3904 · Chapter 39, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
390410908 digits: 39 + 04 + 10 + 903904 10 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 39 covers plastics and articles thereof. It sits in Section VII, plastics and articles thereof, rubber and articles thereof.
Polymers of vinyl chloride or of other halogenated olefins, in primary forms.
Poly (vinyl chloride), not mixed with any other substances.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 39041090 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 3901 to 3913 (this code's heading) | |||
| Schedule II, S. No. 114Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 3901 to 3913 | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Entries for particular goods in chapter 39 | |||
| Schedule I, S. No. 319Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 39, 48 | Paper Sacks/Bags and bio-degradable bags | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 3904, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 390410, goes on B2B tax invoices.
Many businesses show the full 39041090, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 3904, polymers of vinyl chloride or of other halogenated olefins, in primary forms. The codes below sit closest to 39041090 in the Customs Tariff of India: the other tariff items under heading 3904. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
39041020Tariff item 3904 10 2039042100Tariff item 3904 21 0039042200Tariff item 3904 22 0039041090, this page's code, is tariff item 3904 10 90 under the same heading. One of the codes listed shares its sub-heading, 3904 10.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule II, S. No. 114 (18%); Schedule I, S. No. 319 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 3904 or 390410; many businesses use the full 39041090.
Tariff item 3904 10 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 3904 10 (“Poly (vinyl chloride), not mixed with any other substances”), heading 3904 (“Polymers of vinyl chloride or of other halogenated olefins, in primary forms”), in chapter 39 (plastics and articles thereof), Section VII (plastics and articles thereof, rubber and articles thereof). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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