HSN Code 39231090: 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 or export of Boxes, cases, crates and similar article.

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Description of Goods for HSN Code 39231090

HSN Code 39231090 relates to the following description.

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39231090 not include?

Boxes, cases, crates and similar article does not include products with the following descriptions.

HSN Code 39231010

Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles

HSN Code 39231020

Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics

HSN Code 39231040

Boxes, cases, crates and similar articles: Packing for accommodating connectors

HSN Code 39232910

Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)

India’s Trade Performance — HSN Code 39231090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹392 Cr

−1.38% vs FY 2023-24

0.0107% of India’s total exports

India’s Imports

FY 2024-25

₹508 Cr

+15.54% vs FY 2023-24

0.0084% of India’s total imports

Trade Balance

FY 2024-25

−₹116 Cr

Trade Deficit

Surplus rank #10901 of 12657 HSN codes

% of Sub-Chapter 3923

FY 2024-25

3.96%

Share of Sub-Chapter 3923’s total exports in FY 2024-25

Import side: 15.04% of Sub-Chapter 3923’s imports

Rank Within Sub-Chapter 3923

FY 2024-25

#6 of 16

Position by export value among HSN codes in Sub-Chapter 3923

Import-side rank: #3 of 16

At a glance

4.78%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1207

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+22.05%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.96%

Contribution to Sub-Ch. 3923

Share of Sub-Chapter 3923 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #995

Balance

−123.96

Exports

296.32 ₹ Cr

0.0130% share

— YoY

4.96% of Sub-Ch. 3923

Imports

420.28 ₹ Cr

0.0117% share

— YoY

17.23% of Sub-Ch. 3923

FY 2019-20 Exp. Rank #1171

Balance

−94.87

Exports

239.05 ₹ Cr

0.0109% share

−19.33% YoY

3.92% of Sub-Ch. 3923

Imports

333.92 ₹ Cr

0.0100% share

−20.55% YoY

14.91% of Sub-Ch. 3923

FY 2020-21 Exp. Rank #1105

Balance

+14.14

Exports

269.76 ₹ Cr

0.0125% share

+12.85% YoY

4.19% of Sub-Ch. 3923

Imports

255.62 ₹ Cr

0.0088% share

−23.45% YoY

12.37% of Sub-Ch. 3923

FY 2021-22 Exp. Rank #1212

Balance

−61.38

Exports

329.23 ₹ Cr

0.0105% share

+22.05% YoY

3.92% of Sub-Ch. 3923

Imports

390.61 ₹ Cr

0.0085% share

+52.81% YoY

13.69% of Sub-Ch. 3923

FY 2022-23 Exp. Rank #1214

Balance

−78.68

Exports

345.17 ₹ Cr

0.0095% share

+4.84% YoY

4.16% of Sub-Ch. 3923

Imports

423.85 ₹ Cr

0.0074% share

+8.51% YoY

14.61% of Sub-Ch. 3923

FY 2023-24 Exp. Rank #1147

Balance

−41.80

Exports

397.53 ₹ Cr

0.0110% share

+15.17% YoY

4.51% of Sub-Ch. 3923

Imports

439.33 ₹ Cr

0.0078% share

+3.65% YoY

14.62% of Sub-Ch. 3923

FY 2024-25 Exp. Rank #1207

Balance

−115.55

Exports

392.06 ₹ Cr

0.0107% share

−1.38% YoY

3.96% of Sub-Ch. 3923

Imports

507.61 ₹ Cr

0.0084% share

+15.54% YoY

15.04% of Sub-Ch. 3923

CAGR · 7-Year

Exports

4.78% /yr

Imports

3.20% /yr

Consistently Deficit
Sub-Chapter 3923 total

reference, FY 2024-25

Export

₹9,898.33 Cr

Import

₹3,376.00 Cr

Trade Balance

+6,522.33

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39231090 and GST compliance.

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.

Important Disclaimer

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.