---
title: "HSN Code for Insulated ware: Carboys, bottles, flasks | HSN 39233010 GST Rate"
description: "Find HSN and GST Rates for 39233010 related to Insulated ware: Carboys, bottles, flasks with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39233010/"
---

# HSN Code 39233010: Insulated ware: Carboys, bottles, flasks

- [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 |
| --- | --- | --- | --- | --- |
| Carboys, bottles, flasks and similar articles: Insulated ware | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39233010 ?

It includes Insulated ware: Carboys, bottles, flasks

### Do e‑way bill and e‑invoice apply for Insulated ware: Carboys, bottles, flasks?

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.

### How much GST applies to Insulated ware: Carboys, bottles, flasks?

Under HSN 39233010, Insulated ware: Carboys, bottles, flasks attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Insulated ware: Carboys, bottles, flasks?

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 Insulated ware: Carboys, bottles, flasks?

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

### How should mixed supplies be billed when Insulated ware: Carboys, bottles, flasks is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Insulated ware: Carboys, bottles, flasks; Nil for exempt items if applicable).

### Any common misclassification issue with Insulated ware: Carboys, bottles, flasks?

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 39233010 (FY 2024-25)

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

- Exports: ₹13 Cr (+79.63% YoY) — 0.0003% of India's total exports
- Imports: ₹84 Cr (+65.77% YoY) — 0.0014% of India's total imports
- Trade balance: −₹72 Cr (Deficit); surplus rank #10522 of 12657 HSN codes
- Share of Sub-Chapter 3923: 0.13% of its exports; import side 2.50%
- Rank within Sub-Chapter 3923: #11 of 16 by export value; import-side #9

### Key metrics

- Export CAGR: 18.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5488 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +102.00% in FY 2023-24
- Contribution to Sub-Ch. 3923: 0.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39233010

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 | 4.56 | 0.0002% | — | 0.08% | 19.57 | 0.0005% | — | 0.80% | −15.01 | #5972 |
| FY 2019-20 | 4.52 | 0.0002% | −0.88% | 0.07% | 18.31 | 0.0005% | −6.44% | 0.82% | −13.79 | #5975 |
| FY 2020-21 | 4.29 | 0.0002% | −5.09% | 0.07% | 15.59 | 0.0005% | −14.86% | 0.75% | −11.30 | #6110 |
| FY 2021-22 | 6.12 | 0.0002% | +42.66% | 0.07% | 31.41 | 0.0007% | +101.48% | 1.10% | −25.29 | #6103 |
| FY 2022-23 | 3.50 | 0.0001% | −42.81% | 0.04% | 36.26 | 0.0006% | +15.44% | 1.25% | −32.76 | #6833 |
| FY 2023-24 | 7.07 | 0.0002% | +102.00% | 0.08% | 50.89 | 0.0009% | +40.35% | 1.69% | −43.82 | #6150 |
| FY 2024-25 | 12.70 | 0.0003% | +79.63% | 0.13% | 84.36 | 0.0014% | +65.77% | 2.50% | −71.66 | #5488 |

- CAGR (7-year): exports 18.62%/yr, imports 27.57%/yr (consistently Deficit)

## Key trade insights: HSN Code 39233010 export-import analysis

### Consistent export growth: 18.62% CAGR over 7 years

India's exports under HSN Code 39233010 have grown at a compound annual rate of 18.62% over 7 fiscal years, rising from ₹4.56 Crore in FY 2018-19 to ₹12.70 Crore in FY 2024-25.

### HSN Code 39233010 ranked #5488 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39233010 ranks #5488 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #11 of 16. By trade surplus, it ranks #10522 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 39233010 exports

The strongest single-year export movement for HSN Code 39233010 was recorded in FY 2023-24, when exports surged by 102.00% over the prior year.

### India records a trade deficit of ₹71.66 Crore in HSN Code 39233010 goods

In FY 2024-25, India's imports of ₹84.36 Cr exceeded exports of ₹12.70 Cr, resulting in a trade deficit of ₹71.66 Crore — ranking #10522 of 12657 by surplus magnitude.

### Import growth of 27.57% CAGR signals rising demand for Insulated ware: Carboys, bottles, flasks

India's imports under HSN Code 39233010 have grown at 27.57% CAGR, reaching ₹84.36 Crore in FY 2024-25.

### HSN Code 39233010 contributes 0.13% of Sub-Chapter 3923 exports — ranked #11

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39233010 ranks #11 by export value — accounting for 0.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.50% share (rank #9).

## 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](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 |
| #11 | HSN Code 39233010: Insulated ware: Carboys, bottles, flasks (this hsn code) | ₹13 Cr |