--- title: "HSN Code for Carboys, bottles, flasks | HSN 39233090 GST Rate" description: "Find HSN and GST Rates for 39233090 related to Carboys, bottles, flasks with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39233090/" --- # HSN Code 39233090: 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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39233090 ? It includes Carboys, bottles, flasks ### Can we claim ITC on inputs used to trade 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. ### Any common misclassification issue with 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. ### Do e‑way bill and e‑invoice apply for 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 should mixed supplies be billed when 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 Carboys, bottles, flasks; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for 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. ### How much GST applies to Carboys, bottles, flasks? Under HSN 39233090, Carboys, bottles, flasks attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39233090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹542 Cr (+12.64% YoY) — 0.0147% of India's total exports - Imports: ₹419 Cr (+13.28% YoY) — 0.0069% of India's total imports - Trade balance: ₹124 Cr (Surplus); surplus rank #1460 of 12657 HSN codes - Share of Sub-Chapter 3923: 5.48% of its exports; import side 12.40% - Rank within Sub-Chapter 3923: #5 of 16 by export value; import-side #4 ### Key metrics - Export CAGR: 9.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #944 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.53% in FY 2022-23 - Contribution to Sub-Ch. 3923: 5.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39233090 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 | 323.38 | 0.0142% | — | 5.41% | 273.96 | 0.0076% | — | 11.23% | +49.42 | #940 | | FY 2019-20 | 327.78 | 0.0149% | +1.36% | 5.38% | 257.97 | 0.0077% | −5.84% | 11.52% | +69.81 | #924 | | FY 2020-21 | 344.06 | 0.0160% | +4.97% | 5.34% | 209.65 | 0.0072% | −18.73% | 10.14% | +134.41 | #913 | | FY 2021-22 | 332.32 | 0.0106% | −3.41% | 3.95% | 321.33 | 0.0070% | +53.27% | 11.26% | +10.99 | #1198 | | FY 2022-23 | 453.73 | 0.0125% | +36.53% | 5.46% | 366.97 | 0.0064% | +14.20% | 12.65% | +86.76 | #997 | | FY 2023-24 | 481.56 | 0.0133% | +6.13% | 5.46% | 369.67 | 0.0066% | +0.74% | 12.30% | +111.89 | #990 | | FY 2024-25 | 542.45 | 0.0147% | +12.64% | 5.48% | 418.77 | 0.0069% | +13.28% | 12.40% | +123.68 | #944 | - CAGR (7-year): exports 9.00%/yr, imports 7.33%/yr (consistently Surplus) ## Key trade insights: HSN Code 39233090 export-import analysis ### Consistent export growth: 9.00% CAGR over 7 years India's exports under HSN Code 39233090 have grown at a compound annual rate of 9.00% over 7 fiscal years, rising from ₹323.38 Crore in FY 2018-19 to ₹542.45 Crore in FY 2024-25. ### HSN Code 39233090 ranked #944 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39233090 ranks #944 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #5 of 16. By trade surplus, it ranks #1460 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39233090 exports The strongest single-year export movement for HSN Code 39233090 was recorded in FY 2022-23, when exports surged by 36.53% over the prior year. ### India maintains a trade surplus of ₹123.68 Crore in HSN Code 39233090 goods In FY 2024-25, India's exports of ₹542.45 Cr exceeded imports of ₹418.77 Cr, resulting in a trade surplus of ₹123.68 Crore — ranking #1460 of 12657 by surplus magnitude. ### Import growth of 7.33% CAGR signals stable import dependency for Carboys, bottles, flasks India's imports under HSN Code 39233090 have grown at 7.33% CAGR, reaching ₹418.77 Crore in FY 2024-25. ### HSN Code 39233090 contributes 5.48% of Sub-Chapter 3923 exports — ranked #5 Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39233090 ranks #5 by export value — accounting for 5.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.40% share (rank #4). ## 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 (this hsn code) | ₹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 |