HSN code directory

HSN Code 3905: Polymers of vinyl acetate or of other vinyl esters

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms


All 8-digit HSN codes under this heading

HSN codeDescription
39051210Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - poly (vinyl acetate): in aqueous dispersion: poly (vinyl acetate) (pva), moulding material
39051220Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - poly (vinyl acetate): in aqueous dispersion: poly (vinyl acetate) resins
39051290Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - poly (vinyl acetate): in aqueous dispersion: other
39051910Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - poly (vinyl acetate): other: poly (vinyl acetate) (pva) moulding material
39051920Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - poly (vinyl acetate): other: poly (vinyl acetate) and resins
39051990Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - poly (vinyl acetate): other: other
39052100Vinyl acetate copolymers: in aqueous dispersion
39052900Vinyl acetate copolymers: other
39053000Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups
39059100Other: copolymers
39059910Other: other: poly (vinyl pirolidone) (p alcohol)
39059990Other: other: 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.