Plastic pallet HSN Code
GST rates and HSN code for Plastic pallet.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot | 39269049 | 18% | – | 15/11/2017 1/07/2017 | – |
| Plastic Bangles | 3926 | Nil | – | 01/07/2017 | – | |
| Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Nitrate Film Scrap Plasticized | 39159073 | 18% | – | 13/10/2017 | – | |
| Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Plasticized | 39159075 | 18% | – | 13/10/2017 | – | |
| Plastic Beads | 3926 | 12% | – | 01/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Plastic Stickers For Garments : Of Polyurethane Foam | 39262031 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Plastic Or Nylon Tipped Hammers; Insulating Liner Of Nylon , Hdpe : Of Polyurethane Foam | 39269071 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Self – Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls – Other : Plastic Stickers, Whether Or Not Printed, Embossed, Or Impregnated | 39199010 | 18% | – | 01/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 [Other Than Bangles Of Plastic, Plastic Beads And Feeding Bottles] | 3926 | 18% | – | 15/11/2017 01/07/2017 | – | |
| Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Nitrate Film Scrap Non – Plasticised | 39159072 | 18% | – | 13/10/2017 | – | |
| Footwear, gaiters and the like; parts of such articles | Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Leather Sandals With Plastic Or Synthetic Sole | 64039920 | 18% | – | 01/07/2017 | – |
| Wood and articles of wood; wood charcoal | Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Veneered Particle Boar | 44109012 | 18% | – | 15/11/2017 | – |
| Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood – Pallets, Box Pallets And Other Load Boards; Pallet Collars | 44152000 | 12% | – | 01/07/2017 | – | |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Other | 44109019 | 18% | – | 15/11/2017 | – | |
| Packing Cases, Boxes, Crates, Drums And Similar Packings, Of Wood; Cable-Drums Of Wood; Pallets, Box Pallets And Other Load Boards, Of Wood; Pallet Collars Of Wood | 4415 | 12% | – | 01/07/2017 | – | |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Non-Plastic | 25083010 | 5% | – | 01/07/2017 | – |
| Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Semi-Plastic | 25083020 | 5% | – | 01/07/2017 | – | |
| Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof | Parts, Trimmings And Accessories Of Articles Of Heading 6601 To 6602- Handles And Knobs:Umbrella Handles With Or Without Stems, Plastic | 66031010 | 12% | – | 01/07/2017 | – |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Plastic Coated Or Paper Cum Polythene Lined Jute Bags And Sacks | 63051060 | 18% | – | 01/01/2020 | – |
| Services | Moulding, Pressing, Stamping, Extruding And Similar Plastic Manufacturing Services | 998920 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 13/10/2017 22/08/2017 | – |
Understanding the Plastic Pallet HSN Code
Plastic pallets, being articles predominantly made of plastic, fall squarely under Chapter 39 of the HSN, which covers “Plastics and articles thereof.”
While the data provided doesn’t explicitly list “plastic pallets” with a dedicated HSN code, it gives us enough context to determine their classification:
- HSN 3926: Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914.
- This is a residual category that covers various plastic articles not specifically mentioned elsewhere in Chapter 39. Given that plastic pallets are distinct manufactured articles of plastic, this is the most appropriate heading.
- The general entry for 3926 in the data indicates an 18% GST rate, effective from November 15, 2017, and also July 1, 2017. Specific sub-headings under 3926 for items like plastic stickers (39262031) or plastic rings/buckles (39269049) also show an 18% GST rate.
It’s important to distinguish plastic pallets from wooden pallets. The data clearly shows “Pallets, Box Pallets And Other Load Boards, Of Wood” under HSN 44152000, which has a 12% GST rate. This confirms that the material dictates the HSN classification.
Therefore, for plastic pallets, as “other articles of plastics,” the relevant HSN code is most likely a general sub-heading under 3926, and they typically attract an 18% GST rate.
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