--- title: "HSN Code for Insulated ware boxes and crates | HSN 39231030 GST Rate" description: "Find HSN and GST Rates for 39231030 related to Insulated ware boxes and crates with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39231030/" --- # HSN Code 39231030: Insulated ware boxes and crates - [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: Insulated ware | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39231030 ? It includes Insulated ware boxes and crates ### Any common misclassification issue with Insulated ware boxes and crates? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Insulated ware boxes and crates? 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. ### Can we claim ITC on inputs used to trade Insulated ware boxes and crates? 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 Insulated ware boxes and crates? Under HSN 39231030, Insulated ware boxes and crates attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Insulated ware boxes and crates? 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. ### How should mixed supplies be billed when Insulated ware boxes and crates is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Insulated ware boxes and crates; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39231030 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹91 Cr (+5.32% YoY) — 0.0025% of India's total exports - Imports: ₹5 Cr (+15.30% YoY) — 0.0001% of India's total imports - Trade balance: ₹86 Cr (Surplus); surplus rank #1707 of 12657 HSN codes - Share of Sub-Chapter 3923: 0.92% of its exports; import side 0.15% - Rank within Sub-Chapter 3923: #8 of 16 by export value; import-side #15 ### Key metrics - Export CAGR: 7.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2795 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +74.18% in FY 2021-22 - Contribution to Sub-Ch. 3923: 0.92% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39231030 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 | 59.52 | 0.0026% | — | 1.00% | 5.21 | 0.0001% | — | 0.21% | +54.31 | #2631 | | FY 2019-20 | 58.49 | 0.0027% | −1.73% | 0.96% | 1.71 | 0.0001% | −67.18% | 0.08% | +56.78 | #2665 | | FY 2020-21 | 68.40 | 0.0032% | +16.94% | 1.06% | 1.74 | 0.0001% | +1.75% | 0.08% | +66.66 | #2503 | | FY 2021-22 | 119.14 | 0.0038% | +74.18% | 1.42% | 1.32 | 0.0000% | −24.14% | 0.05% | +117.82 | #2191 | | FY 2022-23 | 123.29 | 0.0034% | +3.48% | 1.48% | 5.09 | 0.0001% | +285.61% | 0.18% | +118.20 | #2269 | | FY 2023-24 | 86.45 | 0.0024% | −29.88% | 0.98% | 4.51 | 0.0001% | −11.39% | 0.15% | +81.94 | #2760 | | FY 2024-25 | 91.05 | 0.0025% | +5.32% | 0.92% | 5.20 | 0.0001% | +15.30% | 0.15% | +85.85 | #2795 | - CAGR (7-year): exports 7.34%/yr, imports -0.03%/yr (consistently Surplus) ## Key trade insights: HSN Code 39231030 export-import analysis ### Consistent export growth: 7.34% CAGR over 7 years India's exports under HSN Code 39231030 have grown at a compound annual rate of 7.34% over 7 fiscal years, rising from ₹59.52 Crore in FY 2018-19 to ₹91.05 Crore in FY 2024-25. ### HSN Code 39231030 ranked #2795 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39231030 ranks #2795 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #8 of 16. By trade surplus, it ranks #1707 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39231030 exports The strongest single-year export movement for HSN Code 39231030 was recorded in FY 2021-22, when exports surged by 74.18% over the prior year. ### India maintains a trade surplus of ₹85.85 Crore in HSN Code 39231030 goods In FY 2024-25, India's exports of ₹91.05 Cr exceeded imports of ₹5.20 Cr, resulting in a trade surplus of ₹85.85 Crore — ranking #1707 of 12657 by surplus magnitude. ### Import growth of -0.03% CAGR signals stable import dependency for Insulated ware boxes and crates India's imports under HSN Code 39231030 have grown at -0.03% CAGR, reaching ₹5.20 Crore in FY 2024-25. ### HSN Code 39231030 contributes 0.92% of Sub-Chapter 3923 exports — ranked #8 Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39231030 ranks #8 by export value — accounting for 0.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.15% share (rank #15). ## 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 (this hsn code) | ₹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 |