---
title: "HSN Code for Caps, Closures & Stoppers for Bottles and Containers | HSN 39235010 GST Rate"
description: "Find HSN and GST Rates for 39235010 related to Caps, Closures & Stoppers for Bottles and Containers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39235010/"
---

# HSN Code 39235010: Caps, Closures & Stoppers for Bottles and Containers

- [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 |
| --- | --- | --- | --- | --- |
| Stoppers, lids, caps and other closures : Caps and closures for bottles | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39235010 ?

It includes Caps, Closures & Stoppers for Bottles and Containers

### Any common misclassification issue with Caps, Closures & Stoppers for Bottles and Containers?

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

### Does packaging or labelling change the GST for Caps, Closures & Stoppers for Bottles and Containers?

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 Caps, Closures & Stoppers for Bottles and Containers?

Under HSN 39235010, Caps, Closures & Stoppers for Bottles and Containers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Caps, Closures & Stoppers for Bottles and Containers?

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.

### Can we claim ITC on inputs used to trade Caps, Closures & Stoppers for Bottles and Containers?

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

## India's trade performance: HSN Code 39235010 (FY 2024-25)

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

- Exports: ₹627 Cr (+11.35% YoY) — 0.0170% of India's total exports
- Imports: ₹203 Cr (−7.41% YoY) — 0.0033% of India's total imports
- Trade balance: ₹424 Cr (Surplus); surplus rank #727 of 12657 HSN codes
- Share of Sub-Chapter 3923: 6.34% of its exports; import side 6.03%
- Rank within Sub-Chapter 3923: #4 of 16 by export value; import-side #6

### Key metrics

- Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #821 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +26.93% in FY 2021-22
- Contribution to Sub-Ch. 3923: 6.34% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39235010

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 | 313.60 | 0.0137% | — | 5.25% | 246.06 | 0.0069% | — | 10.09% | +67.54 | #955 |
| FY 2019-20 | 355.64 | 0.0162% | +13.41% | 5.84% | 196.78 | 0.0059% | −20.03% | 8.79% | +158.86 | #863 |
| FY 2020-21 | 411.35 | 0.0191% | +15.66% | 6.39% | 164.84 | 0.0057% | −16.23% | 7.98% | +246.51 | #809 |
| FY 2021-22 | 522.12 | 0.0166% | +26.93% | 6.21% | 193.42 | 0.0042% | +17.34% | 6.78% | +328.70 | #833 |
| FY 2022-23 | 550.82 | 0.0152% | +5.50% | 6.63% | 206.54 | 0.0036% | +6.78% | 7.12% | +344.28 | #860 |
| FY 2023-24 | 563.36 | 0.0156% | +2.28% | 6.39% | 219.73 | 0.0039% | +6.39% | 7.31% | +343.63 | #850 |
| FY 2024-25 | 627.32 | 0.0170% | +11.35% | 6.34% | 203.44 | 0.0033% | −7.41% | 6.03% | +423.88 | #821 |

- CAGR (7-year): exports 12.25%/yr, imports -3.12%/yr (consistently Surplus)

## Key trade insights: HSN Code 39235010 export-import analysis

### Consistent export growth: 12.25% CAGR over 7 years

India's exports under HSN Code 39235010 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹313.60 Crore in FY 2018-19 to ₹627.32 Crore in FY 2024-25.

### HSN Code 39235010 ranked #821 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39235010 ranks #821 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #4 of 16. By trade surplus, it ranks #727 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39235010 exports

The strongest single-year export movement for HSN Code 39235010 was recorded in FY 2021-22, when exports surged by 26.93% over the prior year.

### India maintains a trade surplus of ₹423.88 Crore in HSN Code 39235010 goods

In FY 2024-25, India's exports of ₹627.32 Cr exceeded imports of ₹203.44 Cr, resulting in a trade surplus of ₹423.88 Crore — ranking #727 of 12657 by surplus magnitude.

### Import growth of -3.12% CAGR signals stable import dependency for Caps, Closures & Stoppers for Bottles and Containers

India's imports under HSN Code 39235010 have grown at -3.12% CAGR, reaching ₹203.44 Crore in FY 2024-25.

### HSN Code 39235010 contributes 6.34% of Sub-Chapter 3923 exports — ranked #4

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39235010 ranks #4 by export value — accounting for 6.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.03% share (rank #6).

## 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 (this hsn code) | ₹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 |