GST Rates Chapter 39
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 39 : PLASTICS AND ARTICLES THEREOF
|
| GST RATES |
| Nil : |
|
| 12% : |
| 1. |
|
Feeding bottles. |
| 2. |
|
1 [3926 : Plastic beads] |
|
| 18% : |
All goods not specified elsewhere
| 1. |
|
Primary polymers :all goods falling under 3901 to 3913. |
| 2. |
|
Ion exchangers based on primary polymers : 3914. |
| 3. |
|
Waste, parings and scrap, of plastics : 3915. |
| 4. |
|
All goods including canes of plastics : 3916. |
| 5. |
|
Tubes, pipes and hoses, and fittings therefor, of plastics : 3917. |
| 6. |
|
Self-adhesive plates, sheets, film, foil, etc. of plastics : 3919. |
| 7. |
|
Other plates, sheets, film, foil, etc. of plastics : 3920, 3921. |
| 8. |
|
Articles for conveyance or packing of goods, etc. of plastics : 3923. |
| 8A. |
|
Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics : 3924. |
| 9. |
|
Builder’s wares of plastics, not elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, blinds etc.) : 3925. |
| 10. |
|
PVC Belt Conveyor (3926 90 10) |
| 11. |
|
1 [3926 90 99 : Plastic Tarpaulin] |
|
| 28% : |
| 1. |
|
Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics : 3918. |
| 2. |
|
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics : 3922. |
| 3. |
|
Other articles of plastics and articles of other materials of headings 3901 to 3914 [except bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] : 3926. |
|
1. Inserted by the GST Council in 16th Meeting held on
11-6-2017
