HSN Code 3926: Other Plastics Materials, Plastic Articles Meaning, Examples & GST Rate
What is HSN Code 3926?
HSN Code 3926 covers “Other Articles of Plastics and Articles of Other Materials of Headings 3901 to 3914.” It includes all plastic goods that are not classified under specific HSN codes in Chapter 39, such as stationery, furniture fittings, household ornaments, toy accessories, hangers, and apparel items made from polyurethane or synthetic polymers.
These items play an essential role across industries like packaging, furnishing, education, apparel, and household manufacturing, forming part of India’s broader plastics classification system.
GST Rates & Exemptions for HSN Code 3926
As part of India’s GST 2.0 Reforms (effective from 22 September 2025), a flat 18% GST rate applies to most plastic articles under HSN 3926. This unification replaced the earlier 12%, 18%, and 28% slabs, simplifying rate structures for manufacturers and traders.
However, a few items under this heading still attract concessional or nil GST rates:
- Plastic beads and feeding bottles: 12% GST
- Plastic bangles: NIL (exempt from tax as per 2025 notifications)
- Medical-grade sterile plastic goods and disposable gloves: 12%
Table Notes
- Products made wholly or partly from synthetic resin, polyurethane foam, or PVC generally fall under 18%.
- Exemption continues for essential plastic products used in medical, sanitary, or low-income decorative items.
- No compensation cess is applicable for HSN 3926 products.
GST Rates Applicable Under 3926
(Rates updated as per GST Notifications of September 2025)
What’s Included in HSN 3926 Plastic Articles?
The classification under HSN 3926 is designed to include miscellaneous and industrial-use plastic items that are not listed under any other sub-headings of Chapter 39. It typically covers:
- Plastic stationery such as rulers, folders, clips, and boxes
- Polyurethane clothing articles and gloves
- Plastic beads, buttons, and bangles
- Household décor and furniture fittings
- Molds, canals, and coupler rings used in packaging and machinery
- Plastic hammers, insulating liners, and PVC belt conveyors
The description extends across products used in consumer, apparel, hardware, and packaging industries, making it one of the most diverse HSN categories in GST classification.
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Key Exemptions Under GST for HSN 3926
While most plastic products under HSN 3926 attract 18% GST, a few items remain categorized under lower or exempted slabs:
Input Tax Credit (ITC) Rules for Plastic Article Businesses
Under GST 2025 rules, registered suppliers dealing in plastic manufacturing, packaging, or wholesale can claim Input Tax Credit (ITC) for payment of GST on raw materials (petrochemicals, polymers, dyes, etc.) and production inputs.
ITC Eligibility
- ITC is available only when products are for taxable business use.
- ITC cannot be claimed on items exempted under GST (like plastic bangles).
- Businesses must maintain HSN-wise ITC records for automated reconciliation during returns filing.
Example:
If a plastic manufacturer buys polypropylene granules worth ₹5,00,000, paying ₹90,000 as GST, and sells goods of ₹10,00,000 under 18% GST, they can offset ₹90,000 ITC from ₹1,80,000 output tax, reducing payable tax to ₹90,000.
GST on Plastic Articles Billing: Practical Scenarios
- A school supply manufacturer producing rulers and plastic files bills products at 18% GST under 392610.
- A medical supplier selling sterile disposable gloves (39262011) applies 12% GST and claims ITC on packaging materials.
- A vendor selling plastic showpieces classifies them under 392640 and charges 18% GST.
- A small artisan selling plastic bangles under traditional handcraft exemption bills at 0% GST but cannot claim ITC.
Common Mistakes in Plastic Goods GST Compliance
- Wrong classification of plastic materials under unrelated HSN codes like 3920 (sheets) or 3923 (containers).
- Charging flat 18% GST even for nil- or reduced-rate items like beads and bangles.
- Failing to report ITC reversals for mixed taxable and exempt plastic goods.
- Ignoring latest GST updates effective from 22 September 2025 under GST Reforms 2.0.
Conclusion
HSN Code 3926 simplifies GST classification for varied Other Plastic Articles and Materials used across industries. With a uniform 18% GST rate applicable to most goods under 2025’s rationalized structure, plastic manufacturers and distributors can file GST more efficiently.Accurate HSN use, documentation, and ITC tracking ensure compliance and financial transparency in plastic product trade.
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FAQs: HSN Code 3926 & Plastic Articles GST
What is HSN 3926?
It covers all plastic articles not classified elsewhere, such as office supplies, clothing accessories, fittings, and decorative plastic products.
What’s the GST rate for plastic goods under HSN 3926?
The standard rate is 18%, while select items (like beads, bangles, and medical gloves) attract 0–12%.
Can Input Tax Credit (ITC) be claimed on plastic items?
Yes, ITC is claimable for GST paid on materials and manufacturing inputs used to produce taxable goods.
Are plastic bangles and beads exempt under GST?
Yes, plastic bangles are exempt, and plastic beads are taxed at 12%, as per the latest GST notifications of 2025.
What are key compliance steps for plastic manufacturers?
Ensure HSN-wise reporting, ITC segregation for mixed goods, and updated invoicing under 2025 GST Reforms.