HSN Code 39049000 -- – Polymers of vinyl chloride or of other halogenated olefins, in primary forms – o (GST Rate 5%)

HSN Code 39049000

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other

HSN39049000

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3904
Subheading: 390490
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 vinyl chloride or of other halogenated olefins, in primary forms - o. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% 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 39049000?
HSN Code 39049000 is the official Harmonized System of Nomenclature code for Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39049000?
HSN Code 39049000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 39049000 belong to?
HSN Code 39049000 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
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