---
title: "HSN Code for Boxes, cases, crates and similar article | HSN 39231090 GST Rate"
description: "Find HSN and GST Rates for 39231090 related to Boxes, cases, crates and similar article with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39231090/"
---

# HSN Code 39231090: Boxes, cases, crates and similar article

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39231090 ?

It includes Boxes, cases, crates and similar article

### Any common misclassification issue with 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.

### Do e‑way bill and e‑invoice apply for Boxes, cases, crates and similar article?

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 Boxes, cases, crates and similar article?

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 Boxes, cases, crates and similar article?

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 Boxes, cases, crates and similar article?

Under HSN 39231090, Boxes, cases, crates and similar article attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39231090 (FY 2024-25)

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

- Exports: ₹392 Cr (−1.38% YoY) — 0.0107% of India's total exports
- Imports: ₹508 Cr (+15.54% YoY) — 0.0084% of India's total imports
- Trade balance: −₹116 Cr (Deficit); surplus rank #10901 of 12657 HSN codes
- Share of Sub-Chapter 3923: 3.96% of its exports; import side 15.04%
- Rank within Sub-Chapter 3923: #6 of 16 by export value; import-side #3

### Key metrics

- Export CAGR: 4.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1207 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +22.05% in FY 2021-22
- Contribution to Sub-Ch. 3923: 3.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39231090

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 | 296.32 | 0.0130% | — | 4.96% | 420.28 | 0.0117% | — | 17.23% | −123.96 | #995 |
| FY 2019-20 | 239.05 | 0.0109% | −19.33% | 3.92% | 333.92 | 0.0100% | −20.55% | 14.91% | −94.87 | #1171 |
| FY 2020-21 | 269.76 | 0.0125% | +12.85% | 4.19% | 255.62 | 0.0088% | −23.45% | 12.37% | +14.14 | #1105 |
| FY 2021-22 | 329.23 | 0.0105% | +22.05% | 3.92% | 390.61 | 0.0085% | +52.81% | 13.69% | −61.38 | #1212 |
| FY 2022-23 | 345.17 | 0.0095% | +4.84% | 4.16% | 423.85 | 0.0074% | +8.51% | 14.61% | −78.68 | #1214 |
| FY 2023-24 | 397.53 | 0.0110% | +15.17% | 4.51% | 439.33 | 0.0078% | +3.65% | 14.62% | −41.80 | #1147 |
| FY 2024-25 | 392.06 | 0.0107% | −1.38% | 3.96% | 507.61 | 0.0084% | +15.54% | 15.04% | −115.55 | #1207 |

- CAGR (7-year): exports 4.78%/yr, imports 3.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 39231090 export-import analysis

### Consistent export growth: 4.78% CAGR over 7 years

India's exports under HSN Code 39231090 have grown at a compound annual rate of 4.78% over 7 fiscal years, rising from ₹296.32 Crore in FY 2018-19 to ₹392.06 Crore in FY 2024-25.

### HSN Code 39231090 ranked #1207 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39231090 ranks #1207 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #6 of 16. By trade surplus, it ranks #10901 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39231090 exports

The strongest single-year export movement for HSN Code 39231090 was recorded in FY 2021-22, when exports surged by 22.05% over the prior year.

### India records a trade deficit of ₹115.55 Crore in HSN Code 39231090 goods

In FY 2024-25, India's imports of ₹507.61 Cr exceeded exports of ₹392.06 Cr, resulting in a trade deficit of ₹115.55 Crore — ranking #10901 of 12657 by surplus magnitude.

### Import growth of 3.20% CAGR signals stable import dependency for Boxes, cases, crates and similar article

India's imports under HSN Code 39231090 have grown at 3.20% CAGR, reaching ₹507.61 Crore in FY 2024-25.

### HSN Code 39231090 contributes 3.96% of Sub-Chapter 3923 exports — ranked #6

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39231090 ranks #6 by export value — accounting for 3.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.04% share (rank #3).

## 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 (this hsn code) | ₹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 |