GST Rates Chapter 39 Plastics and Articles thereof

By | June 25, 2017
(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 :
1.Plastic bangles
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

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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