(Last Updated On: June 25, 2017)
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] |
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18% : | All goods not specified elsewhere1. | | 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] |
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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. |
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1. Inserted by the GST Council in 16th Meeting held on
11-6-2017