HSN Code
HSN Code 3926 — Other Articles of Plastics
HSN heading 3926 is a catch-all for plastic goods without a more specific heading — household items, stationery, and other miscellaneous articles.
Like 2106 for food, 3926 is a catch-all within Chapter 39 — plastic articles that don't have a more specific dedicated heading elsewhere fall here. That includes a wide range of everyday plastic goods: household items, office and stationery items, and general-purpose plastic components and fittings.
Plastic articles that do have a more specific heading elsewhere are classified there instead, not under 3926's catch-all — packaging articles specifically for conveying/packing goods (3923), plastic tableware and kitchenware (3924), and plastic builders' fittings (3925) are the most common ones that get pulled out separately.
Because 3926 spans such a wide range of unrelated products, the GST rate within it isn't uniform — confirm the exact 8-digit line for your specific plastic product on the GST portal rather than assuming one rate applies across the whole heading.
GST rate for 3926
GST rate: Nil, 5% or 18% — depends on exactly what the goods are
- NilPlastic banglesNotification 10/2025, S. No. 119 — covers 3926
- 5%Feeding bottles, Plastic beadsNotification 9/2025, Schedule I, S. No. 265 — covers 3926
- 18%Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]Notification 9/2025, Schedule II, S. No. 127 — covers 3926
- 18%Anything under 3926 that none of the entries above describeNotification 9/2025, Schedule II, S. No. 639 — the catch-all entry
1 more entry for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- 5%Paper Sacks/Bags and bio-degradable bagsNotification 9/2025, Schedule I, S. No. 319 — covers 39, 48
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Plastic household articles not elsewhere specified
- Plastic office and stationery articles (files, folders, organizers)
- General-purpose plastic fittings and components
Commonly confused — classified elsewhere
- Plastic packaging/conveyance articles for goods — 3923
- Plastic tableware and kitchenware — 3924
- Plastic builders' fittings (fixed to structures) — 3925
All 50 codes under 3926
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 392610 | Office or school supplies | Nil / 5% / 18% |
| 39261011 | Of polyurethane foam | Nil / 5% / 18% |
| 39261019 | Other | Nil / 5% / 18% |
| 39261091 | Of polyurethane foam | Nil / 5% / 18% |
| 39261099 | Other | Nil / 5% / 18% |
| 392620 | Articles of apparel and clothing accessories (including gloves, mittens and mitts) | Nil / 5% / 18% |
| 39262011 | Disposable | Nil / 5% / 18% |
| 39262019 | Non-disposable | Nil / 5% / 18% |
| 39262021 | Of polyurethane foam | Nil / 5% / 18% |
| 39262029 | Other | Nil / 5% / 18% |
| 39262031 | Of polyurethane foam | Nil / 5% / 18% |
| 39262039 | Other | Nil / 5% / 18% |
| 39262041 | Of polyurethane foam | Nil / 5% / 18% |
| 39262049 | Other | Nil / 5% / 18% |
| 39262091 | Of polyurethane foam | Nil / 5% / 18% |
| 39262099 | Other | Nil / 5% / 18% |
| 392630 | Fittings for furniture, coach work or the like | Nil / 5% / 18% |
| 39263010 | Of polyurethane foam | Nil / 5% / 18% |
| 39263090 | Other | Nil / 5% / 18% |
| 392640 | Statuettes and other ornamental articles | Nil / 5% / 18% |
| 39264011 | Of polyurethane foam | Nil / 5% / 18% |
| 39264019 | Other | Nil / 5% / 18% |
| 39264021 | Of polyurethane foam | Nil / 5% / 18% |
| 39264029 | Other | Nil / 5% / 18% |
| 39264031 | Of polyurethane foam | Nil / 5% / 18% |
| 39264039 | Other | Nil / 5% / 18% |
| 39264041 | Of polyurethane foam | Nil / 5% / 18% |
| 39264049 | Other | Nil / 5% / 18% |
| 39264051 | Of polyurethane foam | Nil / 5% / 18% |
| 39264059 | Other | Nil / 5% / 18% |
| 39264060 | Sequine | Nil / 5% / 18% |
| 39264091 | Of polyurethane foam | Nil / 5% / 18% |
| 39264099 | Other | Nil / 5% / 18% |
| 392690 | Other | Nil / 5% / 18% |
| 39269010 | Pvc belt conveyor | Nil / 5% / 18% |
| 39269021 | Of polyurethane foam | Nil / 5% / 18% |
| 39269029 | Other | Nil / 5% / 18% |
| 39269031 | Of polyurethane foam | Nil / 5% / 18% |
| 39269039 | Other | Nil / 5% / 18% |
| 39269041 | Of polyurethane foam | Nil / 5% / 18% |
| 39269049 | Other | Nil / 5% / 18% |
| 39269051 | Of polyurethane foam | Nil / 5% / 18% |
| 39269059 | Other | Nil / 5% / 18% |
| 39269061 | Of polyurethane foam | Nil / 5% / 18% |
| 39269069 | Other | Nil / 5% / 18% |
| 39269071 | Of polyurethane foam | Nil / 5% / 18% |
| 39269079 | Other | Nil / 5% / 18% |
| 39269080 | Polypropylene articles, not elsewhere specified or included | Nil / 5% / 18% |
| 39269091 | Of polyurethane foam | Nil / 5% / 18% |
| 39269099 | Other | Nil / 5% / 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Why is 3926 such a broad category?
It's a catch-all — plastic articles without a more specific dedicated heading elsewhere in Chapter 39 land here, similar to how 2106 works as a catch-all for food preparations.
Are plastic packaging bags classified under 3926?
No — plastic articles specifically for the conveyance or packing of goods have their own heading (3923), separate from the general miscellaneous-articles catch-all under 3926.
Do all products under 3926 carry the same GST rate?
No — the rate is set at a more specific level than the 4-digit heading and can vary across the different products grouped under 3926. Confirm your specific product's exact line on the GST portal.