---
title: "HSN Code for Sacks and bags of other plastics | HSN 39232990 GST Rate"
description: "Find HSN and GST Rates for 39232990 related to Sacks and bags of other plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39232990/"
---

# HSN Code 39232990: Sacks and bags of other plastics

- [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 |
| --- | --- | --- | --- | --- |
| Sacks and bags (including cones): Of other plastics: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39232990 ?

It includes Sacks and bags of other plastics

### How should mixed supplies be billed when Sacks and bags of other plastics is sold with other items?

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).

### Can we claim ITC on inputs used to trade Sacks and bags of other plastics?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Sacks and bags of other plastics?

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.

### How much GST applies to Sacks and bags of other plastics?

Under HSN 39232990, Sacks and bags of other plastics attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Sacks and bags of other plastics?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 39232990 (FY 2024-25)

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

- Exports: ₹4,107 Cr (+15.29% YoY) — 0.1116% of India's total exports
- Imports: ₹282 Cr (+5.63% YoY) — 0.0046% of India's total imports
- Trade balance: ₹3,825 Cr (Surplus); surplus rank #90 of 12657 HSN codes
- Share of Sub-Chapter 3923: 41.50% of its exports; import side 8.36%
- Rank within Sub-Chapter 3923: #1 of 16 by export value; import-side #5

### Key metrics

- Export CAGR: 8.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #120 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +33.26% in FY 2021-22
- Contribution to Sub-Ch. 3923: 41.50% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39232990

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 | 2,515.94 | 0.1101% | — | 42.13% | 232.74 | 0.0065% | — | 9.54% | +2,283.20 | #124 |
| FY 2019-20 | 2,629.91 | 0.1195% | +4.53% | 43.18% | 225.62 | 0.0067% | −3.06% | 10.07% | +2,404.29 | #123 |
| FY 2020-21 | 2,818.50 | 0.1310% | +7.17% | 43.75% | 250.75 | 0.0086% | +11.14% | 12.13% | +2,567.75 | #118 |
| FY 2021-22 | 3,755.93 | 0.1197% | +33.26% | 44.68% | 279.02 | 0.0061% | +11.27% | 9.78% | +3,476.91 | #119 |
| FY 2022-23 | 3,292.79 | 0.0909% | −12.33% | 39.65% | 274.48 | 0.0048% | −1.63% | 9.46% | +3,018.31 | #144 |
| FY 2023-24 | 3,562.57 | 0.0985% | +8.19% | 40.41% | 267.19 | 0.0048% | −2.66% | 8.89% | +3,295.38 | #141 |
| FY 2024-25 | 4,107.35 | 0.1116% | +15.29% | 41.50% | 282.24 | 0.0046% | +5.63% | 8.36% | +3,825.11 | #120 |

- CAGR (7-year): exports 8.51%/yr, imports 3.27%/yr (consistently Surplus)

## Key trade insights: HSN Code 39232990 export-import analysis

### Consistent export growth: 8.51% CAGR over 7 years

India's exports under HSN Code 39232990 have grown at a compound annual rate of 8.51% over 7 fiscal years, rising from ₹2,515.94 Crore in FY 2018-19 to ₹4,107.35 Crore in FY 2024-25.

### HSN Code 39232990 ranked #120 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39232990 ranks #120 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #1 of 16. By trade surplus, it ranks #90 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39232990 exports

The strongest single-year export movement for HSN Code 39232990 was recorded in FY 2021-22, when exports surged by 33.26% over the prior year.

### India maintains a trade surplus of ₹3,825.11 Crore in HSN Code 39232990 goods

In FY 2024-25, India's exports of ₹4,107.35 Cr exceeded imports of ₹282.24 Cr, resulting in a trade surplus of ₹3,825.11 Crore — ranking #90 of 12657 by surplus magnitude.

### Import growth of 3.27% CAGR signals stable import dependency for Sacks and bags of other plastics

India's imports under HSN Code 39232990 have grown at 3.27% CAGR, reaching ₹282.24 Crore in FY 2024-25.

### HSN Code 39232990 contributes 41.50% of Sub-Chapter 3923 exports — ranked #1

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39232990 ranks #1 by export value — accounting for 41.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.36% share (rank #5).

## 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 (this hsn code) | ₹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](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 |