HSN code directory

HSN Code 3923: Articles for the conveyance or packing of goods of plastics

Articles for the conveyance or packing of goods of plastics; stoppers, lids, caps and other closures, of plastics


All 8-digit HSN codes under this heading

HSN codeDescription
39231010Boxes, cases, crates and similar articles: plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles
39231020Boxes, cases, crates and similar articles: watch - box, jewellery box and similar containers of plastics
39231030Boxes, cases, crates and similar articles: insulated ware
39231040Boxes, cases, crates and similar articles: packing for accommodating connectors
39231090Boxes, cases, crates and similar articles: other
39232100Sacks and bags (including cones)of polymers of ethylene
39232910Sacks and bags (including cones)- of other plastics: of poly (vinyl chloride)
39232990Sacks and bags (including cones)- of other plastics: other
39233010Carboys, bottles, flasks and similar articles: insulated ware
39233090Carboys, bottles, flasks and similar articles: other
39234000Spools, cops, bobbins and similar supports
39235010Stoppers, lids, caps and other closures: caps and closures for bottles
39235090Stoppers, lids, caps and other closures: other
39239010Other: insulated ware
39239020Other: aseptic bags
39239090Other: other


GST rate guide for this chapter

Plastics in primary form and most plastic articles are taxed at 18%. Some items, such as certain articles for agricultural use, attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.