What is the HSN code for LDPE bags?

HSN 3923 21, which covers sacks and bags of polymers of ethylene. That includes poly bags, liner bags, pouches, courier bags and grow bags, because all of them are converted articles rather than raw material. GST on these has been 18 percent.

What is the HSN code for LDPE film and sheet?

HSN 3920 10, covering plates, sheets and film of polymers of ethylene that are non-cellular and not reinforced. Film rolls, curing sheet and damp-proof membrane fall here. The distinguishing feature is that it is material rather than a finished packing article.

What is the GST rate on LDPE bags and film?

Eighteen percent has been the applicable rate for these plastic products. Rates and classifications do get amended by notification, so confirm the current position with your CA before filing. We keep our invoices current and will explain the code we have applied on any order.

Is the HSN code different for film on rolls versus finished bags?

Yes, and this is the most common classification question we get. Material on a roll is 3920, a converted article is 3923. Same polymer, different chapter, because HSN classifies by what the thing is rather than what it is made of. If we supply you both, they appear as separate lines with separate codes.

What HSN code applies to LDPE scrap?

HSN 3915 10 covers waste, parings and scrap of polymers of ethylene, and it has historically attracted a lower rate than finished goods. Because scrap classification and rates have been revised more than once, verify the current position with your CA rather than relying on a web page.

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LDPE HSN codes and GST, in plain language

The wrong HSN code on an invoice creates input-credit problems for your accounts team months later. Here are the codes that apply to LDPE products, what distinguishes them, and how to check the one on your invoice.

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HSN codes for LDPE products

The two chapters that matter are 3920 (plates, sheets, film, not self-adhesive, non-cellular) and 3923 (articles for conveyance or packing of goods). The distinction is whether you bought material or an article made from it.

Product	HSN	Typical GST
LDPE film and sheet in rolls or lengths	3920 10	18%
LDPE bags, sacks and pouches	3923 21	18%
Other packing articles of plastic (boxes, cases)	3923 90	18%
LDPE granules and primary-form polymer	3901 10	18%
LDPE waste, parings and scrap	3915 10	Lower rate, verify current position

GST rates and classifications are amended from time to time by notification. Treat this table as orientation, not as tax advice, and have your CA confirm the current position before you file anything on it. We keep our own invoices current and will happily explain the code we have used.

The distinction that decides your code

Nearly every LDPE classification question comes down to one thing: is it material, or is it an article?

3920 is material. A roll of film, a length of sheet, a tube on a core. You are going to do something further with it, or use it as a covering. Film rolls, curing sheet and DPC membrane sit here.
3923 is a finished packing article. Something that has been converted: cut, sealed, gusseted, given a shape. Bags, sacks, pouches and liners sit here.

The grey areas that come up in practice:

Tubing on a roll that the customer cuts into bags. Supplied as material on a roll, it is 3920. Once we cut and seal it, it becomes 3923.
Covers. A flat sheet cover is 3920 territory. A gusseted, sealed, made-to-measure cover behaves like an article and is usually invoiced under 3923.
Grow bags. Cut, sealed and punched, so 3923 21, even though the end use is horticultural rather than packing.

Whichever code applies, the GST rate on these plastics has been 18 percent, so for most buyers the classification matters for reporting and credit matching rather than for the amount payable.

BEFORE YOU ACCEPT AN INVOICE

Four things worth checking

The HSN code matches what you actually received: film on a roll is not the same code as sealed bags.
The GSTIN on the invoice is valid and matches the supplier name. It is a thirty-second check on the GST portal and it protects your input credit.
The rate applied matches the code. A mismatch is usually clerical, and it is far easier to fix before payment than after.
The description is specific enough to justify the code: "LDPE liner bags, 24 x 42 in, 100 micron" rather than "plastic items".

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