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.
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
What is the HSN code for plastic packaging?
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Related HSN codes in Chapter 39
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