---
title: "HSN Code for Plastic Containers for Media | HSN 39231010 GST Rate"
description: "Find HSN and GST Rates for 39231010 related to Plastic Containers for Media with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39231010/"
---

# HSN Code 39231010: Plastic Containers for Media

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/)
- [Sub-chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39231010 ?

It includes Plastic Containers for Media

### Any common misclassification issue with Plastic Containers for Media?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Plastic Containers for Media?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Plastic Containers for Media?

Under HSN 39231010, Plastic Containers for Media attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Plastic Containers for Media?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Plastic Containers for Media?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Plastic Containers for Media is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plastic Containers for Media; Nil for exempt items if applicable).

## India's trade performance: HSN Code 39231010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹11 Cr (−29.59% YoY) — 0.0003% of India's total exports
- Imports: ₹10 Cr (−15.98% YoY) — 0.0002% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #4507 of 12657 HSN codes
- Share of Sub-Chapter 3923: 0.11% of its exports; import side 0.30%
- Rank within Sub-Chapter 3923: #12 of 16 by export value; import-side #13

### Key metrics

- Export CAGR: 13.89% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5659 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +114.33% in FY 2021-22
- Contribution to Sub-Ch. 3923: 0.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39231010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3923 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3923 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.17 | 0.0002% | — | 0.09% | 10.38 | 0.0003% | — | 0.43% | −5.21 | #5815 |
| FY 2019-20 | 8.75 | 0.0004% | +69.25% | 0.14% | 5.41 | 0.0002% | −47.88% | 0.24% | +3.34 | #5187 |
| FY 2020-21 | 6.35 | 0.0003% | −27.43% | 0.10% | 4.15 | 0.0001% | −23.29% | 0.20% | +2.20 | #5633 |
| FY 2021-22 | 13.61 | 0.0004% | +114.33% | 0.16% | 5.22 | 0.0001% | +25.78% | 0.18% | +8.39 | #5085 |
| FY 2022-23 | 15.13 | 0.0004% | +11.17% | 0.18% | 7.07 | 0.0001% | +35.44% | 0.24% | +8.06 | #5047 |
| FY 2023-24 | 16.02 | 0.0004% | +5.88% | 0.18% | 12.20 | 0.0002% | +72.56% | 0.41% | +3.82 | #5080 |
| FY 2024-25 | 11.28 | 0.0003% | −29.59% | 0.11% | 10.25 | 0.0002% | −15.98% | 0.30% | +1.03 | #5659 |

- CAGR (7-year): exports 13.89%/yr, imports -0.21%/yr (consistently Surplus)

## Key trade insights: HSN Code 39231010 export-import analysis

### Consistent export growth: 13.89% CAGR over 7 years

India's exports under HSN Code 39231010 have grown at a compound annual rate of 13.89% over 7 fiscal years, rising from ₹5.17 Crore in FY 2018-19 to ₹11.28 Crore in FY 2024-25.

### HSN Code 39231010 ranked #5659 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39231010 ranks #5659 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #12 of 16. By trade surplus, it ranks #4507 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39231010 exports

The strongest single-year export movement for HSN Code 39231010 was recorded in FY 2021-22, when exports surged by 114.33% over the prior year.

### India maintains a trade surplus of ₹1.03 Crore in HSN Code 39231010 goods

In FY 2024-25, India's exports of ₹11.28 Cr exceeded imports of ₹10.25 Cr, resulting in a trade surplus of ₹1.03 Crore — ranking #4507 of 12657 by surplus magnitude.

### Import growth of -0.21% CAGR signals stable import dependency for Plastic Containers for Media

India's imports under HSN Code 39231010 have grown at -0.21% CAGR, reaching ₹10.25 Crore in FY 2024-25.

### HSN Code 39231010 contributes 0.11% of Sub-Chapter 3923 exports — ranked #12

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39231010 ranks #12 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #13).

## Related HSN Codes in Sub-Chapter 3923

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39232990: Sacks and bags of other plastics](https://busy.in/hsn/hsn-39232990/) | ₹4,107 Cr |
| #2 | [HSN Code 39232100: Bags of polymers of ethylene](https://busy.in/hsn/hsn-39232100/) | ₹1,848 Cr |
| #3 | [HSN Code 39239090: Plastic Sanitary Ware: Baths, Sinks & More](https://busy.in/hsn/hsn-39239090/) | ₹1,791 Cr |
| #4 | [HSN Code 39235010: Caps, Closures & Stoppers for Bottles and Containers](https://busy.in/hsn/hsn-39235010/) | ₹627 Cr |
| #5 | [HSN Code 39233090: Carboys, bottles, flasks](https://busy.in/hsn/hsn-39233090/) | ₹542 Cr |
| #6 | [HSN Code 39231090: Boxes, cases, crates and similar article](https://busy.in/hsn/hsn-39231090/) | ₹392 Cr |
| #7 | [HSN Code 39235090: Stoppers, lids, caps and other closures : Other](https://busy.in/hsn/hsn-39235090/) | ₹332 Cr |
| #8 | [HSN Code 39231030: Insulated ware boxes and crates](https://busy.in/hsn/hsn-39231030/) | ₹91 Cr |
| #9 | [HSN Code 39234000: Spools, Cops, Bobbins\| Supports](https://busy.in/hsn/hsn-39234000/) | ₹72 Cr |
| #10 | [HSN Code 39239020: Other \| Aseptic Bags](https://busy.in/hsn/hsn-39239020/) | ₹52 Cr |
| #12 | HSN Code 39231010: Plastic Containers for Media (this hsn code) | ₹11 Cr |