HSN code 39204300 is the 8-digit tariff item for other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, containing by weight not less than 6% of plasticizers, under heading 3920 and sub-heading 392043 (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 39204300 at a glance
| Tariff item (8 digits) | 39204300 |
|---|---|
| Heading (4 digits) | 3920: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials |
| Sub-heading (6 digits) | 392043: Containing by weight not less than 6% of plasticizers |
| Chapter | 39: Plastics and articles thereof |
| Description | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, containing by weight not less than 6% of plasticizers |
| 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. 121 (HSN 3920) covers "Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials" 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 |
|---|---|---|---|---|
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 121 |
Worked example: a ₹1,000 sale under HSN 39204300
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 (3920) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (392043) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39204300), 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 heading 3920
- HSN 39201011: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39201012: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39201013: Geomembrane, confirming to IS 16352 (18%)
- HSN 39201019: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39201091: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39201092: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39201093: Armour for ballistic protection (other plates, sheets, film, foil and strip, of plastics, non-cellular and... (18%)
- HSN 39201099: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39202010: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39202020: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39202090: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39203010: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39203020: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39203090: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39205111: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39205112: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39205119: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39205191: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39205192: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39205199: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39205911: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39205912: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39205991: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39205992: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
See every rate entry for the heading on the HSN 3920 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).