HSN Code 39261099 -- – Other articles of plastics and articles of other materials of headings 3901 to 3 (GST Rate 5%)

HSN Code 39261099

Other articles of plastics and articles of other materials of headings 3901 to 3914 - office or school supplies: other : other

HSN39261099

Other articles of plastics and articles of other materials of headings 3901 to 3914 - office or school supplies: other : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3926
Subheading: 392610
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 Other articles of plastics and articles of other materials of headings 3901 to 3. 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 39261099?
HSN Code 39261099 is the official Harmonized System of Nomenclature code for Other articles of plastics and articles of other materials of headings 3901 to 3914 - office or school supplies: other :, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39261099?
HSN Code 39261099 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 39261099 belong to?
HSN Code 39261099 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
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