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HSN Code 39235010: Plastic Caps and Closures for Bottles

HSN Code 39235010 represents Plastic Caps and Closures for Bottles under GST classification. This code helps businesses identify Plastic Caps and Closures for Bottles correctly for billing, taxation, and trade. With HSN Code 39235010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Plastic Caps and Closures for Bottles.

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Description of Goods for HSN Code 39235010

HSN Code 39235010 relates to the following description.

Description of Goods

Stoppers, lids, caps and other closures : Caps and closures for bottles

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 39235010 not include?

Plastic Caps and Closures for Bottles 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)

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India’s Trade Performance — HSN Code 39235010 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹623 Cr

−0.64% vs FY 2024-25

0.0160% of India’s total exports

India’s Imports

FY 2025-26

₹217 Cr

+6.49% vs FY 2024-25

0.0032% of India’s total imports

Trade Balance

FY 2025-26

₹407 Cr

Trade Surplus

Surplus rank #794 of 12872 HSN codes

% of Sub-Chapter 3923

FY 2025-26

5.84%

Share of Sub-Chapter 3923’s total exports in FY 2025-26

Import side: 5.64% of Sub-Chapter 3923’s imports

Rank Within Sub-Chapter 3923

FY 2025-26

#4 of 16

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

Import-side rank: #6 of 16

At a glance

10.31%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#924

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+26.93%

Peak Growth Year

FY 2021-22 · strongest single-year move

5.84%

Contribution to Sub-Ch. 3923

Share of Sub-Chapter 3923 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 39235010

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #955

Balance

+67.54

Exports

313.60 ₹ Cr

0.0137% share

— YoY

5.25% of Sub-Ch. 3923

Imports

246.06 ₹ Cr

0.0069% share

— YoY

10.09% of Sub-Ch. 3923

FY 2019-20 Exp. Rank #863

Balance

+158.86

Exports

355.64 ₹ Cr

0.0162% share

+13.41% YoY

5.84% of Sub-Ch. 3923

Imports

196.78 ₹ Cr

0.0059% share

−20.03% YoY

8.79% of Sub-Ch. 3923

FY 2020-21 Exp. Rank #809

Balance

+246.51

Exports

411.35 ₹ Cr

0.0191% share

+15.66% YoY

6.39% of Sub-Ch. 3923

Imports

164.84 ₹ Cr

0.0057% share

−16.23% YoY

7.98% of Sub-Ch. 3923

FY 2021-22 Exp. Rank #833

Balance

+328.70

Exports

522.12 ₹ Cr

0.0166% share

+26.93% YoY

6.21% of Sub-Ch. 3923

Imports

193.42 ₹ Cr

0.0042% share

+17.34% YoY

6.78% of Sub-Ch. 3923

FY 2022-23 Exp. Rank #860

Balance

+344.28

Exports

550.82 ₹ Cr

0.0152% share

+5.50% YoY

6.63% of Sub-Ch. 3923

Imports

206.54 ₹ Cr

0.0036% share

+6.78% YoY

7.12% of Sub-Ch. 3923

FY 2023-24 Exp. Rank #850

Balance

+343.63

Exports

563.36 ₹ Cr

0.0156% share

+2.28% YoY

6.39% of Sub-Ch. 3923

Imports

219.73 ₹ Cr

0.0039% share

+6.39% YoY

7.31% of Sub-Ch. 3923

FY 2024-25 Exp. Rank #821

Balance

+423.88

Exports

627.32 ₹ Cr

0.0170% share

+11.35% YoY

6.34% of Sub-Ch. 3923

Imports

203.44 ₹ Cr

0.0033% share

−7.41% YoY

6.03% of Sub-Ch. 3923

FY 2025-26 Exp. Rank #924

Balance

+406.67

Exports

623.31 ₹ Cr

0.0160% share

−0.64% YoY

5.84% of Sub-Ch. 3923

Imports

216.64 ₹ Cr

0.0032% share

+6.49% YoY

5.64% of Sub-Ch. 3923

CAGR · 8-Year

Exports

10.31% /yr

Imports

−1.80% /yr

Consistently Surplus
Sub-Chapter 3923 total

reference, FY 2025-26

Export

₹10,670.03 Cr

Import

₹3,844.42 Cr

Trade Balance

+6,825.61

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 39235010 Export-Import Analysis

Consistent Export Growth: 10.31% CAGR Over 8 Years

India's exports under HSN Code 39235010 have grown at a compound annual rate of 10.31% over 8 fiscal years, rising from ₹313.60 Crore in FY 2018-19 to ₹623.31 Crore in FY 2025-26.

HSN Code 39235010 Ranked #924 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 39235010 ranks #924 out of 12872 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #4 of 16. By trade surplus, it ranks #794 of 12872.

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 ₹406.67 Crore in HSN Code 39235010 Goods

In FY 2025-26, India's exports of ₹623.31 Cr exceeded imports of ₹216.64 Cr, resulting in a trade surplus of ₹406.67 Crore — ranking #794 of 12872 by surplus magnitude.

Import Growth of −1.80% CAGR Signals Stable Import Dependency for Plastic Caps and Closures for Bottles

India's imports under HSN Code 39235010 have grown at −1.80% CAGR, reaching ₹216.64 Crore in FY 2025-26.

HSN Code 39235010 Contributes 5.84% 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 5.84% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 5.64% share (rank #6).

Frequently Asked Questions

Clear answers to common queries about HSN Code 39235010 and GST compliance.

What products are classified under HSN 39235010 ?

It includes Plastic Caps and Closures for Bottles

Any common misclassification issue with Plastic Caps and Closures for Bottles?

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 Plastic Caps and Closures for Bottles?

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 Plastic Caps and Closures for Bottles?

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

Do e‑way bill and e‑invoice apply for Plastic Caps and Closures for Bottles?

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 Plastic Caps and Closures for Bottles?

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

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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.