HSN code 39269061 is the 8-digit tariff item for other articles of plastics and articles of other materials of headings 3901 to 3914, other, of polyurethane foam, under heading 3926 and sub-heading 392690 (Chapter 39). GST is nil, 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 39269061 at a glance
| Tariff item (8 digits) | 39269061 |
|---|---|
| Heading (4 digits) | 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914 |
| Sub-heading (6 digits) | 392690: Other |
| Chapter | 39: Plastics and articles thereof |
| Description | Other articles of plastics and articles of other materials of headings 3901 to 3914, other, of polyurethane foam |
| GST rate | nil, 5% or 18%, by description |
The rate for 39269061 depends on the exact description of the goods in each entry. Nil under 10/2025-CT(R), S. No. 119 for "Plastic bangles"; 18% under 9/2025-CT(R), Schedule II, S. No. 127 for "Other articles of plastics and articles of other materials of headings 3901 to 3914..."; 5% under 9/2025-CT(R), Schedule I, S. No. 265 for "Feeding bottles, Plastic beads". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 39269061 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3926 | Plastic bangles | Nil (0%) | Nil | 10/2025-CT(R), S. No. 119 |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 127 |
| 3926 | Feeding bottles, Plastic beads | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 265 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 39269061 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 39269061
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (3926) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (392690) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39269061), 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 392690
- HSN 39269010: PVC belt conveyor (other articles of plastics and articles of other materials of headings 3901 to 3914, other) (nil, 5% or 18%)
- HSN 39269021: Other articles of plastics and articles of other materials of headings 3901 to 3914, other, of... (nil, 5% or 18%)
- HSN 39269031: Other articles of plastics and articles of other materials of headings 3901 to 3914, other, of... (nil, 5% or 18%)
- HSN 39269041: Other articles of plastics and articles of other materials of headings 3901 to 3914, other, of... (nil, 5% or 18%)
- HSN 39269051: Other articles of plastics and articles of other materials of headings 3901 to 3914, other, of... (nil, 5% or 18%)
- HSN 39269071: Other articles of plastics and articles of other materials of headings 3901 to 3914, other, of... (nil, 5% or 18%)
- HSN 39269080: Polypropylene articles, not elsewhere specified or included (nil, 5% or 18%)
- HSN 39269091: Other articles of plastics and articles of other materials of headings 3901 to 3914, other, of... (nil, 5% or 18%)
See every rate entry for the heading on the HSN 3926 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).