HSN & GST
PET Strap HSN Code & GST Rate
The PET strap HSN code is 39206220 at 18% GST — a plastics heading, not a paper one. CA-confirmed in September 2026, with what that means for your purchase register.
Updated · By Ranjeet Kumar, Proprietor, Solution Enterprises
The short answer
PET strap is classified under HSN 39206220 and attracts GST at 18%. Confirmed by our chartered accountant in September 2026 for the strap we manufacture.
Why it is in the plastics chapter
PET strap is polyethylene terephthalate — a polyester. Everything else we make is paper, so this is the one product of ours that leaves Chapter 48 entirely:
- 39 — Chapter 39: plastics and articles thereof.
- 3920 — other plates, sheets, film, foil and strip of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
- 392062 — of polyethylene terephthalate.
- 39206220 — the national eight-digit line.
The word that does the work there is “strip”. Strapping is a narrow strip of non-cellular PET, which is why it sits under 3920 rather than under any packaging-specific heading.
What this means for your register
If you buy corner protection and strapping from the same supplier — which most palletising operations do — the two lines carry different HSN codes on the same invoice. That is correct. Because both happen to be taxed at 18%, nothing in the return looks unusual whether they are coded correctly or merged, which is exactly why the error is easy to make and hard to spot later.
A practical habit: if a line on a packaging invoice is made of paper, expect 4823; if it is made of plastic, expect 3920. The material decides, not the function.
Strap, seals, clips and tools
39206220 covers the strap itself. Seals and clips are separate articles and are classified on their own material and construction — a metal seal and a plastic buckle do not share a code, and neither of them shares a code with the strap. Tensioning tools are machinery and sit elsewhere again.
We are not publishing codes for those here, because we do not manufacture them and would be guessing. If you are buying them alongside our strap, your CA will place them correctly against the actual item.
How to word the invoice line
PET strap, 12 mm width, roll HSN 39206220 GST 18%
Width and form (roll) are what make the line identifiable at goods-in. If you run more than one width, putting both on separate lines saves an argument later about which one was short.
The full picture across all our products is on the packaging HSN and GST table.
Disclaimer
This page is general guidance based on our own CA-confirmed classification for our own products. It is not tax advice, and classification can depend on the specific goods and how they are supplied. Confirm with your own CA or GST practitioner before relying on it.
Last verified: 21 September 2026 · Official source: CBIC GST goods and services rates
02Questions buyers ask
Questions on this
HSN 39206220, at 18% GST. It falls under Chapter 39 (plastics and articles thereof), specifically non-cellular plates, sheets, film, foil and strip of polyethylene terephthalate.
Because it is a different material. Angle board is paper (Chapter 48); PET strap is polyester (Chapter 39). Both happen to carry 18% GST, which is why the two get merged on invoices — but the codes are not interchangeable.
The strap itself is 39206220. Seals, clips and dispensers are separate articles and can fall under different headings depending on their material and construction. Ask your CA for the lines that apply to those specifically.
18%, per our CA confirmation in September 2026 for HSN 39206220.
Yes, and that is normal. Paper items go against 48239090 and the strap against 39206220 on separate lines of the same invoice. Two HSN codes on one invoice is correct, not an error.
Send us your load, not just your enquiry
Pallet size, stack height, monthly quantity and where it ships. That is enough for us to specify the board and quote it — usually the same working day.