HSN code directory

HSN Code 3903: Polymers of styrene, in primary forms

Polymers of styrene, in primary forms


All 8-digit HSN codes under this heading

HSN codeDescription
39031100Polystyrene: expansible
39031910Polystyrene: other: moulding powder
39031990Polystyrene: other: other
39032000Styrene - acrylonitrile (san) copolymers
39033000Acrylonitrile - butadine - styrene (abs) copolymers
39039010Other: copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more
39039020Other: brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in note 6(b) to this chapter
39039090Other: other


GST rate guide for this chapter

Plastics in primary form and most plastic articles are taxed at 18%. Some items, such as certain articles for agricultural use, attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.