HSN Code 39264059 -- – Other articles of plastics and articles of other materials of headings 3901 to 3 (GST Rate 5%)

HSN Code 39264059

Other articles of plastics and articles of other materials of headings 3901 to 3914- statuettes and other ornamental articles : decorative sheets : other

HSN39264059

Other articles of plastics and articles of other materials of headings 3901 to 3914- statuettes and other ornamental articles : decorative sheets : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3926
Subheading: 392640
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 39264059?
HSN Code 39264059 is the official Harmonized System of Nomenclature code for Other articles of plastics and articles of other materials of headings 3901 to 3914- statuettes and other ornamental art, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39264059?
HSN Code 39264059 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 39264059 belong to?
HSN Code 39264059 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
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