HSN Code for Plastic Granules: What to Put on the Invoice

Polypropylene granules fall under HSN heading 3902 — "polymers of propylene or of other olefins, in primary forms" — and polypropylene itself sits at 3902 10. Primary forms means granules, powder, flakes and similar: the raw material before it is moulded into anything.

Why the heading matters on a purchase order

The HSN code decides the tax treatment and the customs classification, so it has to match what is actually in the bag. A buyer who writes the code for a finished plastic article on an order for raw granules creates a mismatch between the invoice, the e-way bill and the GST return — and the correction usually lands at month end when nobody has time for it.

How the heading breaks down

• 3902 — polymers of propylene in primary forms, the heading all PP raw material sits under.
• 3902 10 — polypropylene.
• 3902 30 — propylene copolymers, which is where PPCP material is classified.

Homopolymer and copolymer therefore carry different sub-headings even though both arrive as granules and both get described as "PP dana" in conversation. If you buy both, the invoice should distinguish them.

Does reprocessed material change the code?

The classification follows the polymer, not its history, so reprocessed polypropylene granules sit under the same heading as virgin. What changes is the description on the invoice and the specification you buy against — the grade, the melt flow index and whether the material is virgin, reprocessed or a blend. Those belong in the description line, not in the HSN code.

What to confirm before you raise the order

1. The exact sub-heading for the grade you are buying — homopolymer and copolymer are not the same line.
2. That the supplier's invoice description matches the material, not just the heading.
3. The current GST rate against that heading with your accountant. Rates are revised from time to time, and a code that was right last year is not automatically right today.

Markandey Polymers supplies PP and PPCP granules against a stated grade and melt flow index, so the specification on the invoice matches what is in the bag. Tell us the process and the shade you need and we will quote the grade that fits.