HSN Code 3923 — Plastic packaging
HSN code 3923 covers Articles for the Conveyance or Packing of Goods, of Plastics; Stoppers, Lids, Caps and Other Closures, of Plastics. Under GST 2.0 (effective 22 September 2025), HSN 3923 (plastic packaging) is taxed at 18% GST. This code falls under Chapter 39 — Plastics and articles thereof.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 3923 at a glance
| HSN Code | 3923 |
| Description | Articles for the Conveyance or Packing of Goods, of Plastics; Stoppers, Lids, Caps and Other Closures, of Plastics |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 39 — Plastics and articles thereof |
| Heading | 3923 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 3923
HSN heading 3923 covers plastic articles used to convey or pack goods, plus the closures that seal them. In a working warehouse this is the heading you reach for when you bill PET bottles, HDPE jerry cans and drums, plastic crates and stackable trays, carboys, sacks and FIBC big-bags woven from polyethylene tape, spools and bobbins for thread or wire, garment polybags, courier bags, bubble-wrap pouches, and the stoppers, screw caps, flip-top lids, dispensing closures and snap-on covers that go with them. Under GST 2.0 (effective 22 September 2025) all goods classifiable under 3923 attract 18% GST, so a bottle manufacturer and the cap maker who supplies him invoice at the same slab — useful when you are setting up stock items in Tally. Remember that 3923 is a 4-digit heading: a packaging company turning over more than Rs 5 crore must drill down to the relevant 6-digit sub-heading (for example, the bottle family sits separately from the sack/bag family) on every B2B and B2C invoice and in the GSTR-1 HSN summary. A practical classification tip: if the article holds or moves goods it belongs here, but rigid household tableware and kitchenware made of plastic do not — those fall outside 3923.
Sub-classifications under HSN 3923
23 more specific 6- and 8-digit codes fall under 3923 (plastic packaging). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 392310 | Boxes, Cases, Crates and Similar Articles: | 18% |
| 392321 | Of Polymers of Ethylene | 18% |
| 392329 | Of Other Plastics: | 18% |
| 392330 | Carboys, Bottles, Flasks and Similar Articles: | 18% |
| 392340 | Spools, Cops, Bobbins and Similar Supports | 18% |
| 392350 | Stoppers, Lids, Caps and Other Closures : | 18% |
| 392390 | Other : | 18% |
| 39231010 | Plastic Containers for Audio or Video Cassettes, Cassette Tapes, Floppy Disk and Similar Articles | 18% |
| 39231020 | Watch-Box, Jewellery Box and Similar Containers of Plastics | 18% |
| 39231030 | Insulated Ware | 18% |
| 39231040 | Packing for Accommodating Connectors | 18% |
| 39231090 | Other | 18% |
| 39232100 | Of Polymers of Ethylene | 18% |
| 39232910 | Of Poly (Vinyl Chloride) | 18% |
| 39232990 | Other | 18% |
| 39233010 | Insulated Ware | 18% |
| 39233090 | Other | 18% |
| 39234000 | Spools, Cops, Bobbins and Similar Supports | 18% |
| 39235010 | Caps and Closures for Bottles | 18% |
| 39235090 | Other | 18% |
| 39239010 | Insulated Ware | 18% |
| 39239020 | Aseptic Bags | 18% |
| 39239090 | Other | 18% |
Frequently Asked Questions
Do plastic bottle caps and closures get billed under HSN 3923 along with the bottles themselves?
Our packaging unit's turnover is above Rs 5 crore — is HSN 3923 enough on our tax invoices?
What is the HSN code for plastic packaging?
What is the GST rate on plastic packaging?
Which chapter does HSN code 3923 belong to?
Is the HSN code 3923 mandatory on invoices for plastic packaging?
Related HSN codes in Chapter 39
People also search for
GST-compliant invoicing in TallyPrime
Auto-apply the correct HSN code & GST rate on every invoice. Mark IT is a 5-Star Certified Tally Partner in Mumbai.