The HSN (Harmonized System of Nomenclature) code for the stretch film is classified under heading 3920. This heading covers Other plates, sheets, films, foil and strips of plastics, which is non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
Here is a description:
39: Plastics and articles thereof
20: Other plates, sheet, film, foil and strip of plastics, which is non-cellular and not reinforced, laminated, supported or similarly combined with other materials
Specifically, stretch film can be classified under:
3920.10: Polymers of ethylene
For GST purposes in India, the GST rate for goods classified under HSN code 3920.10 is generally 18%.
