HSN Code 39235090 represents Stoppers, lids, caps and other closures : Other under GST classification. This code helps businesses identify Stoppers, lids, caps and other closures : Other correctly for billing, taxation, and trade. With HSN Code 39235090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Stoppers, lids, caps and other closures : Other.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 39235090 relates to the following description.
Description of Goods
Stoppers, lids, caps and other closures : Other
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%
Stoppers, lids, caps and other closures : Other does not include products with the following descriptions.
Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles
Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics
Boxes, cases, crates and similar articles: Insulated ware
Boxes, cases, crates and similar articles: Packing for accommodating connectors
Boxes, cases, crates and similar articles: Other
Sacks and bags (including cones): Of polymers of ethylene
Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)
Sacks and bags (including cones): Of other plastics: Other
Carboys, bottles, flasks and similar articles: Insulated ware
Carboys, bottles, flasks and similar articles: Other
Spools, cops, bobbins and similar supports
Stoppers, lids, caps and other closures : Caps and closures for bottles
Other : Insulated ware
Other : Aseptic bags
Other : Other
Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles
Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics
Boxes, cases, crates and similar articles: Insulated ware
Boxes, cases, crates and similar articles: Packing for accommodating connectors
Boxes, cases, crates and similar articles: Other
Sacks and bags (including cones): Of polymers of ethylene
Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)
Sacks and bags (including cones): Of other plastics: Other
Carboys, bottles, flasks and similar articles: Insulated ware
Carboys, bottles, flasks and similar articles: Other
Spools, cops, bobbins and similar supports
Stoppers, lids, caps and other closures : Caps and closures for bottles
Other : Insulated ware
Other : Aseptic bags
Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹384 Cr
0.0098% of India’s total exports
India’s Imports
FY 2025-26₹659 Cr
0.0096% of India’s total imports
Trade Balance
FY 2025-26−₹275 Cr
Surplus rank #11626 of 12872 HSN codes
% of Sub-Chapter 3923
FY 2025-263.60%
Share of Sub-Chapter 3923’s total exports in FY 2025-26
Import side: 17.14% of Sub-Chapter 3923’s imports
Rank Within Sub-Chapter 3923
FY 2025-26#7 of 16
Position by export value among HSN codes in Sub-Chapter 3923
Import-side rank: #2 of 16
At a glance
9.44%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1318
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+22.77%
Peak Growth Year
FY 2021-22 · strongest single-year move
3.60%
Contribution to Sub-Ch. 3923
Share of Sub-Chapter 3923 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−67.75
Exports
204.10 ₹ Cr
0.0089% share
— YoY
3.42% of Sub-Ch. 3923
Imports
271.85 ₹ Cr
0.0076% share
— YoY
11.15% of Sub-Ch. 3923
Balance
−62.99
Exports
208.40 ₹ Cr
0.0095% share
+2.11% YoY
3.42% of Sub-Ch. 3923
Imports
271.39 ₹ Cr
0.0081% share
−0.17% YoY
12.12% of Sub-Ch. 3923
Balance
−83.55
Exports
201.39 ₹ Cr
0.0094% share
−3.36% YoY
3.13% of Sub-Ch. 3923
Imports
284.94 ₹ Cr
0.0098% share
+4.99% YoY
13.79% of Sub-Ch. 3923
Balance
−50.13
Exports
247.24 ₹ Cr
0.0079% share
+22.77% YoY
2.94% of Sub-Ch. 3923
Imports
297.37 ₹ Cr
0.0065% share
+4.36% YoY
10.42% of Sub-Ch. 3923
Balance
−93.82
Exports
277.63 ₹ Cr
0.0077% share
+12.29% YoY
3.34% of Sub-Ch. 3923
Imports
371.45 ₹ Cr
0.0065% share
+24.91% YoY
12.81% of Sub-Ch. 3923
Balance
−130.26
Exports
296.56 ₹ Cr
0.0082% share
+6.82% YoY
3.36% of Sub-Ch. 3923
Imports
426.82 ₹ Cr
0.0076% share
+14.91% YoY
14.20% of Sub-Ch. 3923
Balance
−221.38
Exports
331.76 ₹ Cr
0.0090% share
+11.87% YoY
3.35% of Sub-Ch. 3923
Imports
553.14 ₹ Cr
0.0091% share
+29.60% YoY
16.38% of Sub-Ch. 3923
Balance
−275.03
Exports
383.88 ₹ Cr
0.0098% share
+15.71% YoY
3.60% of Sub-Ch. 3923
Imports
658.91 ₹ Cr
0.0096% share
+19.12% YoY
17.14% of Sub-Ch. 3923
CAGR · 8-Year
Exports
9.44% /yr
Imports
13.48% /yr
reference, FY 2025-26
Export
₹10,670.03 Cr
Import
₹3,844.42 Cr
Trade Balance
+6,825.61
India's exports under HSN Code 39235090 have grown at a compound annual rate of 9.44% over 8 fiscal years, rising from ₹204.10 Crore in FY 2018-19 to ₹383.88 Crore in FY 2025-26.
In FY 2025-26, HSN Code 39235090 ranks #1318 out of 12872 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #7 of 16. By trade surplus, it ranks #11626 of 12872.
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.
In FY 2025-26, India's imports of ₹658.91 Cr exceeded exports of ₹383.88 Cr, resulting in a trade deficit of ₹275.03 Crore — ranking #11626 of 12872 by surplus magnitude.
India's imports under HSN Code 39235090 have grown at 13.48% CAGR, reaching ₹658.91 Crore in FY 2025-26.
Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39235090 ranks #7 by export value — accounting for 3.60% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 17.14% share (rank #2).
Clear answers to common queries about HSN Code 39235090 and GST compliance.
It includes 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.
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.
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.
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).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.