HSN code directory

HSN Code 3907: Polyacetals, other polyethers and epoxide resins, in primary

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms


All 8-digit HSN codes under this heading

HSN codeDescription
39071000Polyacetals
39072010Other polyethers: poly (ether alcohols)
39072090Other polyethers: other
39073010Epoxide resins: epoxy resins
39073090Epoxide resins: other
39074000Polycarbonates
39075000Alkyd resins
39076010Poly (ethylene terepthalate): having an intrinsic viscosity of less than 0.64 dl/g
39076020Poly (ethylene terepthalate): having an intrinsic viscosity of not less than 0.64 dl/g and not greater than 0.72 dl/g
39076090Poly (ethylene terepthalate): other (including clean, clourless grades)
39077000Poly(lactic acid)
39079110Other polyesters: unsaturated: maleic resins
39079120Other polyesters: unsaturated: polyester or contract resins
39079130Other polyesters: unsaturated: fumeric resins
39079140Other polyesters: unsaturated: diallylphthalate resins
39079150Poly (butylene terepthalate)
39079190Other polyesters: unsaturated: other
39079910Other polyesters: other: diallyl phthalate resins
39079920Other polyesters: other: poly(butylene terepthalate)
39079990Other polyesters: 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.