HSN Code 39232990: 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 or export of Sacks and bags of other plastics.

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Description of Goods for HSN Code 39232990

HSN Code 39232990 relates to the following description.

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39232990 not include?

Sacks and bags of other plastics 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 39232990 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

₹4,107 Cr

+15.29% vs FY 2023-24

0.1116% of India’s total exports

India’s Imports

FY 2024-25

₹282 Cr

+5.63% vs FY 2023-24

0.0046% of India’s total imports

Trade Balance

FY 2024-25

₹3,825 Cr

Trade Surplus

Surplus rank #90 of 12657 HSN codes

% of Sub-Chapter 3923

FY 2024-25

41.50%

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

Import side: 8.36% of Sub-Chapter 3923’s imports

Rank Within Sub-Chapter 3923

FY 2024-25

#1 of 16

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

Import-side rank: #5 of 16

At a glance

8.51%

Export CAGR

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

#120

National Export Rank

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

+33.26%

Peak Growth Year

FY 2021-22 · strongest single-year move

41.50%

Contribution to Sub-Ch. 3923

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #124

Balance

+2,283.20

Exports

2,515.94 ₹ Cr

0.1101% share

— YoY

42.13% of Sub-Ch. 3923

Imports

232.74 ₹ Cr

0.0065% share

— YoY

9.54% of Sub-Ch. 3923

FY 2019-20 Exp. Rank #123

Balance

+2,404.29

Exports

2,629.91 ₹ Cr

0.1195% share

+4.53% YoY

43.18% of Sub-Ch. 3923

Imports

225.62 ₹ Cr

0.0067% share

−3.06% YoY

10.07% of Sub-Ch. 3923

FY 2020-21 Exp. Rank #118

Balance

+2,567.75

Exports

2,818.50 ₹ Cr

0.1310% share

+7.17% YoY

43.75% of Sub-Ch. 3923

Imports

250.75 ₹ Cr

0.0086% share

+11.14% YoY

12.13% of Sub-Ch. 3923

FY 2021-22 Exp. Rank #119

Balance

+3,476.91

Exports

3,755.93 ₹ Cr

0.1197% share

+33.26% YoY

44.68% of Sub-Ch. 3923

Imports

279.02 ₹ Cr

0.0061% share

+11.27% YoY

9.78% of Sub-Ch. 3923

FY 2022-23 Exp. Rank #144

Balance

+3,018.31

Exports

3,292.79 ₹ Cr

0.0909% share

−12.33% YoY

39.65% of Sub-Ch. 3923

Imports

274.48 ₹ Cr

0.0048% share

−1.63% YoY

9.46% of Sub-Ch. 3923

FY 2023-24 Exp. Rank #141

Balance

+3,295.38

Exports

3,562.57 ₹ Cr

0.0985% share

+8.19% YoY

40.41% of Sub-Ch. 3923

Imports

267.19 ₹ Cr

0.0048% share

−2.66% YoY

8.89% of Sub-Ch. 3923

FY 2024-25 Exp. Rank #120

Balance

+3,825.11

Exports

4,107.35 ₹ Cr

0.1116% share

+15.29% YoY

41.50% of Sub-Ch. 3923

Imports

282.24 ₹ Cr

0.0046% share

+5.63% YoY

8.36% of Sub-Ch. 3923

CAGR · 7-Year

Exports

8.51% /yr

Imports

3.27% /yr

Consistently Surplus
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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39232990 and GST compliance.

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.

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.