May 13, 2026 / By Super Admin / in PVC Strip Curtain & PVC Roll
Quick answer: PVC strip curtains in India fall under HSN code 3920 49 00 (other plates, sheets, film, foil and strip of plastic, of polymers of vinyl chloride). The applicable GST rate is 18% (9% CGST + 9% SGST for intra-state supply, 18% IGST for inter-state). Reverse-charge mechanism does not apply on standard B2B supplies between registered taxpayers. Imported PVC strip rolls attract BCD of around 7.5–10% + 18% IGST.
This is the procurement-officer reference for PVC strip curtains and PVC rolls. The HSN and GST treatment is straightforward, but vendors routinely confuse 3920 49 with 5404 (textile strips) or 3925 (builder ware), causing classification disputes at GST audit.
PVC strip curtains and PVC rolls are unambiguously classified under HSN 3920 49 00:
Two common mis-classifications to reject:
Goods under HSN 3920 attract a uniform 18% GST per Schedule III of the CGST Rate Notification. Split:
| Supply type | CGST | SGST/UTGST | IGST | Total |
|---|---|---|---|---|
| Intra-state | 9% | 9% | — | 18% |
| Inter-state | — | — | 18% | 18% |
| Export / SEZ | Zero-rated; LUT or refund | |||
No compensation cess applies. Reverse-charge mechanism (RCM) does not apply on standard B2B PVC strip curtain supplies between two registered taxpayers — the seller collects 18% in the normal forward-charge manner.
RCM on PVC strip curtains is rare but can trigger in these scenarios:
For typical B2B PVC strip curtain purchases from a GST-registered manufacturer like Chronovex, you pay 18% on the invoice and reclaim it via GSTR-3B. No RCM filing burden.
If your specification calls for imported PVC strip rolls (sometimes the case for specialty Polar-grade or anti-static cleanroom grades), the landed cost picks up:
| Component | Rate | On CIF ₹1,00,000 |
|---|---|---|
| CIF value | — | 1,00,000 |
| BCD | 7.5–10% | 7,500–10,000 |
| SWS | 10% of BCD | 750–1,000 |
| IGST | 18% of (CIF+BCD+SWS) | ~19,485–19,980 |
| Total landed | — | ~1,27,735–1,30,980 |
The BCD rate on flexible PVC sheet has been adjusted in multiple budget cycles — always cross-check the current notification before placing an import order. Indigenous manufacturing under Make-in-India skips BCD and SWS, which is why Chronovex domestic prices typically run 25–35% below an imported equivalent at matching grade.
Required fields under Rule 46 of the CGST Rules:
PVC strip curtains installed at business premises — cold-storage doors, loading bays, factory shop floors, retail entrances, food-prep zones — qualify as plant and machinery / capital goods if treated as fixed installations, OR as consumables if billed per-strip replacement. Either way, the 18% GST is fully ITC-eligible for registered B2B buyers under Section 17 of the CGST Act, subject to:
Section 194Q TDS (0.1% on purchases >₹50 lakh from a single seller in current FY) applies the same way as for any other industrial goods purchase — buyer turnover above ₹10 crore triggers the deduction obligation. For most single-site PVC strip curtain orders, neither TDS nor TCS applies. For multi-site rollouts or framework agreements crossing ₹50 lakh annual, build the deduction into the PO commercial.
No. HSN 5404 covers synthetic monofilament textile strips, which is a different product class. PVC strip curtains are flexible plastic sheet/strip and must be invoiced under 3920 49 00. A 5404 invoice will trip GSTR-2B reconciliation and can be challenged at GST audit.
Yes, fully. Loading bays are unambiguously business-use plant infrastructure. The 18% GST flows back as ITC against your output GST liability through your GSTR-3B.
Yes. Both fall under 3920 49 00 since the raw material is identical (flexible plasticised PVC sheet/strip). Pre-cut strip-curtain sets vs continuous rolls is a packaging difference, not a tariff difference.
Strip-curtain hanger plates fall under HSN 7308 90 (structures and parts of structures of iron or steel — other) and the hooks under 8302 41 (mountings, fittings and similar articles of base metal). Both at 18% GST. Bundle them into a single invoice with separate line items, each carrying its own HSN.
No. Flexible PVC under 3920 attracts no cess in 2025–26. Cess applies to specific goods like tobacco, motor vehicles, and aerated drinks — not industrial plastics.
Yes. We are GST-registered, ISO 9001:2015 certified, IRN-compliant, and supply PVC strip curtains under government and PSU tenders with HSN 3920 49 00 printed on the BoQ and tax invoice. Request a tender response with your tender ID and product specifications.
Every PVC strip curtain invoice we issue uses HSN 3920 49 00 at 18% GST with the IRN / e-way bill / e-invoice compliance as applicable to the supply value and route. Our standard SKU lineup includes Standard clear, Polar-grade (cold-room, down to −25°C), Ribbed (high-impact for forklift bays), and Amber (UV-stabilised outdoor). View our PVC strip curtain range or read our installation guide before placing your PO.
Tax positions reflect GST Council notifications and CBIC tariff schedule as of FY 2025–26. Cross-check the latest CBIC notification for your transaction.
