---
title: "HSN Code for Stoppers, lids, caps and other closures : Other | HSN 39235090 GST Rate"
description: "Find HSN and GST Rates for 39235090 related to Stoppers, lids, caps and other closures : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39235090/"
---

# HSN Code 39235090: Stoppers, lids, caps and other closures : Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39235090 ?

It includes Stoppers, lids, caps and other closures : Other

### Any common misclassification issue with Stoppers, lids, caps and other closures : Other?

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 Stoppers, lids, caps and other closures : Other?

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.

### Does packaging or labelling change the GST for Stoppers, lids, caps and other closures : Other?

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 should mixed supplies be billed when Stoppers, lids, caps and other closures : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Stoppers, lids, caps and other closures : Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Stoppers, lids, caps and other closures : Other?

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 39235090 (FY 2024-25)

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

- Exports: ₹332 Cr (+11.87% YoY) — 0.0090% of India's total exports
- Imports: ₹553 Cr (+29.60% YoY) — 0.0091% of India's total imports
- Trade balance: −₹221 Cr (Deficit); surplus rank #11383 of 12657 HSN codes
- Share of Sub-Chapter 3923: 3.35% of its exports; import side 16.38%
- Rank within Sub-Chapter 3923: #7 of 16 by export value; import-side #2

### Key metrics

- Export CAGR: 8.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1340 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +22.77% in FY 2021-22
- Contribution to Sub-Ch. 3923: 3.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39235090

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 | 204.10 | 0.0089% | — | 3.42% | 271.85 | 0.0076% | — | 11.15% | −67.75 | #1298 |
| FY 2019-20 | 208.40 | 0.0095% | +2.11% | 3.42% | 271.39 | 0.0081% | −0.17% | 12.12% | −62.99 | #1284 |
| FY 2020-21 | 201.39 | 0.0094% | −3.36% | 3.13% | 284.94 | 0.0098% | +4.99% | 13.79% | −83.55 | #1352 |
| FY 2021-22 | 247.24 | 0.0079% | +22.77% | 2.94% | 297.37 | 0.0065% | +4.36% | 10.42% | −50.13 | #1449 |
| FY 2022-23 | 277.63 | 0.0077% | +12.29% | 3.34% | 371.45 | 0.0065% | +24.91% | 12.81% | −93.82 | #1404 |
| FY 2023-24 | 296.56 | 0.0082% | +6.82% | 3.36% | 426.82 | 0.0076% | +14.91% | 14.20% | −130.26 | #1399 |
| FY 2024-25 | 331.76 | 0.0090% | +11.87% | 3.35% | 553.14 | 0.0091% | +29.60% | 16.38% | −221.38 | #1340 |

- CAGR (7-year): exports 8.43%/yr, imports 12.57%/yr (consistently Deficit)

## Key trade insights: HSN Code 39235090 export-import analysis

### Consistent export growth: 8.43% CAGR over 7 years

India's exports under HSN Code 39235090 have grown at a compound annual rate of 8.43% over 7 fiscal years, rising from ₹204.10 Crore in FY 2018-19 to ₹331.76 Crore in FY 2024-25.

### HSN Code 39235090 ranked #1340 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39235090 ranks #1340 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #7 of 16. By trade surplus, it ranks #11383 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39235090 exports

The strongest single-year export movement for HSN Code 39235090 was recorded in FY 2021-22, when exports surged by 22.77% over the prior year.

### India records a trade deficit of ₹221.38 Crore in HSN Code 39235090 goods

In FY 2024-25, India's imports of ₹553.14 Cr exceeded exports of ₹331.76 Cr, resulting in a trade deficit of ₹221.38 Crore — ranking #11383 of 12657 by surplus magnitude.

### Import growth of 12.57% CAGR signals rising demand for Stoppers, lids, caps and other closures : Other

India's imports under HSN Code 39235090 have grown at 12.57% CAGR, reaching ₹553.14 Crore in FY 2024-25.

### HSN Code 39235090 contributes 3.35% of Sub-Chapter 3923 exports — ranked #7

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39235090 ranks #7 by export value — accounting for 3.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.38% share (rank #2).

## 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 (this hsn code) | ₹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 |