HSN code 39159061 is the 8-digit tariff item for waste, parings and scrap, of plastics, of other plastics, of phenoplast, under heading 3915 and sub-heading 391590 (Chapter 39). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 39159061 at a glance
| Tariff item (8 digits) | 39159061 |
|---|---|
| Heading (4 digits) | 3915: Waste, parings and scrap, of plastics |
| Sub-heading (6 digits) | 391590: Of other plastics |
| Chapter | 39: Plastics and articles thereof |
| Description | Waste, parings and scrap, of plastics, of other plastics, of phenoplast |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 116 (HSN 3915) covers "Waste, Parings and Scrap, of Plastics" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3915 | Waste, Parings and Scrap, of Plastics | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 116 |
Worked example: a ₹1,000 sale under HSN 39159061
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (3915) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (391590) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39159061), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 391590
- HSN 39159010: Waste, parings and scrap, of plastics, of other plastics, of polypropylene (18%)
- HSN 39159021: Waste, parings and scrap, of plastics, of other plastics, of copolymers of vinyl acetate (18%)
- HSN 39159029: Waste, parings and scrap, of plastics, of other plastics: other (18%)
- HSN 39159030: Waste, parings and scrap, of plastics, of other plastics, of acrylic polymers and methlyacrylic copolymers (18%)
- HSN 39159041: Waste, parings and scrap, of plastics, of other plastics, of alkyds and polyesters (18%)
- HSN 39159042: Waste, parings and scrap, of plastics, of other plastics, of PET bottles (18%)
- HSN 39159049: Waste, parings and scrap, of plastics, of other plastics, of epoxide resins (18%)
- HSN 39159050: Waste, parings and scrap, of plastics, of other plastics, of polyamides (18%)
- HSN 39159062: Waste, parings and scrap, of plastics, of other plastics, of aminoplast (18%)
- HSN 39159063: Waste, parings and scrap, of plastics, of other plastics, of polyurethanes (18%)
- HSN 39159071: Waste, parings and scrap, of plastics, of other plastics, of regenerated cellulose (18%)
- HSN 39159072: Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised (18%)
- HSN 39159073: Cellulose plastic waste such as cellulose nitrate film scrap plasticised (18%)
- HSN 39159074: Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised (18%)
- HSN 39159075: Cellulose plastic waste such as cellulose acetatc film scrap plasticised (18%)
- HSN 39159079: Waste, parings and scrap, of plastics, of other plastics: other (18%)
- HSN 39159090: Waste, parings and scrap, of plastics, of other plastics: other (18%)
See every rate entry for the heading on the HSN 3915 page, or all Chapter 39 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).