What products are classified under HSN 39231090 ?
It includes Boxes, cases, crates and similar article
HSN Code 39231090 represents Boxes, cases, crates and similar article under GST classification. This code helps businesses identify Boxes, cases, crates and similar article correctly for billing, taxation, and trade. With HSN Code 39231090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Boxes, cases, crates and similar article.
HSN Code 39231090 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 39 | Plastics and articles thereof | 3923 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics | Boxes, cases, crates and similar articles: Other | 9% | 9% | 18% | 0% |
Description of goods
Boxes, cases, crates and similar articles: Other
Chapter
39 – Plastics and articles thereof
Sub Chapter
3923 – Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Boxes, cases, crates and similar article does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles | |
| Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics | |
| Boxes, cases, crates and similar articles: Insulated ware | |
| Boxes, cases, crates and similar articles: Packing for accommodating connectors | |
| Sacks and bags (including cones): Of polymers of ethylene | |
| Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride) | |
| Sacks and bags (including cones): Of other plastics: Other | |
| Carboys, bottles, flasks and similar articles: Insulated ware | |
| Carboys, bottles, flasks and similar articles: Other | |
| Spools, cops, bobbins and similar supports | |
| Stoppers, lids, caps and other closures : Caps and closures for bottles | |
| Stoppers, lids, caps and other closures : Other | |
| Other : Insulated ware | |
| Other : Aseptic bags | |
| Other : Other |
Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles
Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics
Boxes, cases, crates and similar articles: Insulated ware
Boxes, cases, crates and similar articles: Packing for accommodating connectors
Sacks and bags (including cones): Of polymers of ethylene
Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)
Sacks and bags (including cones): Of other plastics: Other
Carboys, bottles, flasks and similar articles: Insulated ware
Carboys, bottles, flasks and similar articles: Other
Spools, cops, bobbins and similar supports
Stoppers, lids, caps and other closures : Caps and closures for bottles
Stoppers, lids, caps and other closures : Other
Other : Insulated ware
Other : Aseptic bags
Other : Other
| Order Number | Description |
|---|---|
| Nilkamal Limited (AAR (Authority For Advance Ruling), Maharashtra) |
Nilkamal Limited (AAR (Authority For Advance Ruling), Maharashtra)
It includes Boxes, cases, crates and similar article
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 39231090, Boxes, cases, crates and similar article attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.