HSN Code 39012000 -- – Polymers of ethylene, in primary forms polyethylene having a specific gravity of (GST Rate 18%)

HSN Code 39012000

Polymers of ethylene, in primary forms polyethylene having a specific gravity of 0.94 or more

HSN39012000

Polymers of ethylene, in primary forms polyethylene having a specific gravity of 0.94 or more

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3901
Subheading: 390120
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Polymers of ethylene, in primary forms polyethylene having a specific gravity of. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 39012000?
HSN Code 39012000 is the official Harmonized System of Nomenclature code for Polymers of ethylene, in primary forms polyethylene having a specific gravity of 0.94 or more, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39012000?
HSN Code 39012000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 39012000 belong to?
HSN Code 39012000 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
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