What products are classified under HSN 39232990 ?
It includes Sacks and bags of other plastics
HSN Code 39232990 represents Sacks and bags of other plastics under GST classification. This code helps businesses identify Sacks and bags of other plastics correctly for billing, taxation, and trade. With HSN Code 39232990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sacks and bags of other plastics.
HSN Code 39232990 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 | Sacks and bags (including cones): Of other plastics: Other | 9% | 9% | 18% | 0% |
Description of goods
Sacks and bags (including cones): Of other plastics: 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
Sacks and bags of other plastics 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 | |
| Boxes, cases, crates and similar articles: Other | |
| Sacks and bags (including cones): Of polymers of ethylene | |
| Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride) | |
| 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
Boxes, cases, crates and similar articles: Other
Sacks and bags (including cones): Of polymers of ethylene
Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)
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 |
|---|---|
| Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry) | |
| Mega Flex Plastics Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Rlj Woven Sacks Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal) | |
| Piyush Polytex Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Smvd Polypack Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal) | |
| Assistant Commissioner Of Central Tax (T & R) , Howrah Cgst & Cx Commissionerate (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Dinman Polypacks Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Assistant Commissioner Of Central Tax, Sankrail Division (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha) | |
| Mahalaxmi Polypack Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttarakhand) |
Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry)
Mega Flex Plastics Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Rlj Woven Sacks Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal)
Piyush Polytex Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Smvd Polypack Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal)
Assistant Commissioner Of Central Tax (T & R) , Howrah Cgst & Cx Commissionerate (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Dinman Polypacks Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Assistant Commissioner Of Central Tax, Sankrail Division (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha)
Mahalaxmi Polypack Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
It includes Sacks and bags of other plastics
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sacks and bags of other plastics; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 39232990, Sacks and bags of other plastics attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.