---
title: "HSN Code for Plastic Pails, Buckets, and Similar Containers | HSN 39231020 GST Rate"
description: "Find HSN and GST Rates for 39231020 related to Plastic Pails, Buckets, and Similar Containers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39231020/"
---

# HSN Code 39231020: Plastic Pails, Buckets, and Similar Containers

- [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: Watch-box, jewellery box and similar containers of plastics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39231020 ?

It includes Plastic Pails, Buckets, and Similar Containers

### Does packaging or labelling change the GST for Plastic Pails, Buckets, and Similar Containers?

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 Pails, Buckets, and Similar Containers is sold with other items?

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

### Any common misclassification issue with Plastic Pails, Buckets, and Similar Containers?

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 Pails, Buckets, and Similar Containers?

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 Pails, Buckets, and Similar Containers?

Under HSN 39231020, Plastic Pails, Buckets, and Similar Containers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39231020 (FY 2024-25)

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

- Exports: ₹7 Cr (+39.23% YoY) — 0.0002% of India's total exports
- Imports: ₹20 Cr (−15.24% YoY) — 0.0003% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9259 of 12657 HSN codes
- Share of Sub-Chapter 3923: 0.07% of its exports; import side 0.58%
- Rank within Sub-Chapter 3923: #14 of 16 by export value; import-side #11

### Key metrics

- Export CAGR: -0.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6317 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +52.43% in FY 2021-22
- Contribution to Sub-Ch. 3923: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39231020

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 | 6.74 | 0.0003% | — | 0.11% | 16.91 | 0.0005% | — | 0.69% | −10.17 | #5480 |
| FY 2019-20 | 5.72 | 0.0003% | −15.13% | 0.09% | 11.45 | 0.0003% | −32.29% | 0.51% | −5.73 | #5690 |
| FY 2020-21 | 4.94 | 0.0002% | −13.64% | 0.08% | 10.90 | 0.0004% | −4.80% | 0.53% | −5.96 | #5957 |
| FY 2021-22 | 7.53 | 0.0002% | +52.43% | 0.09% | 14.60 | 0.0003% | +33.95% | 0.51% | −7.07 | #5852 |
| FY 2022-23 | 11.04 | 0.0003% | +46.61% | 0.13% | 19.01 | 0.0003% | +30.21% | 0.66% | −7.97 | #5504 |
| FY 2023-24 | 4.69 | 0.0001% | −57.52% | 0.05% | 23.03 | 0.0004% | +21.15% | 0.77% | −18.34 | #6648 |
| FY 2024-25 | 6.53 | 0.0002% | +39.23% | 0.07% | 19.52 | 0.0003% | −15.24% | 0.58% | −12.99 | #6317 |

- CAGR (7-year): exports -0.53%/yr, imports 2.42%/yr (consistently Deficit)

## Key trade insights: HSN Code 39231020 export-import analysis

### Export decline: -0.53% CAGR over 7 years

India's exports under HSN Code 39231020 have declined at a compound annual rate of -0.53% over 7 fiscal years, falling from ₹6.74 Crore in FY 2018-19 to ₹6.53 Crore in FY 2024-25.

### HSN Code 39231020 ranked #6317 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39231020 ranks #6317 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #14 of 16. By trade surplus, it ranks #9259 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39231020 exports

The strongest single-year export movement for HSN Code 39231020 was recorded in FY 2021-22, when exports surged by 52.43% over the prior year.

### India records a trade deficit of ₹12.99 Crore in HSN Code 39231020 goods

In FY 2024-25, India's imports of ₹19.52 Cr exceeded exports of ₹6.53 Cr, resulting in a trade deficit of ₹12.99 Crore — ranking #9259 of 12657 by surplus magnitude.

### Import growth of 2.42% CAGR signals stable import dependency for Plastic Pails, Buckets, and Similar Containers

India's imports under HSN Code 39231020 have grown at 2.42% CAGR, reaching ₹19.52 Crore in FY 2024-25.

### HSN Code 39231020 contributes 0.07% of Sub-Chapter 3923 exports — ranked #14

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39231020 ranks #14 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.58% share (rank #11).

## 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 |
| #14 | HSN Code 39231020: Plastic Pails, Buckets, and Similar Containers (this hsn code) | ₹7 Cr |