---
title: "HSN Code for Other | Insulated Ware | HSN 39239010 GST Rate"
description: "Find HSN and GST Rates for 39239010 related to Other | Insulated Ware with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39239010/"
---

# HSN Code 39239010: Other | Insulated Ware

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

## Frequently asked questions

### What products are classified under HSN 39239010 ?

It includes Other | Insulated Ware

### How much GST applies to Other / Insulated Ware?

Under HSN 39239010, Other / Insulated Ware attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other / Insulated Ware?

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

### Do e‑way bill and e‑invoice apply for Other / Insulated Ware?

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 Other / Insulated Ware is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Insulated Ware; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other / Insulated Ware?

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.

## India's trade performance: HSN Code 39239010 (FY 2024-25)

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

- Exports: ₹4 Cr (+78.34% YoY) — 0.0001% of India's total exports
- Imports: ₹3 Cr (−6.86% YoY) — 0.0001% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4725 of 12657 HSN codes
- Share of Sub-Chapter 3923: 0.04% of its exports; import side 0.10%
- Rank within Sub-Chapter 3923: #15 of 16 by export value; import-side #16

### Key metrics

- Export CAGR: 38.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6915 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +97.13% in FY 2021-22
- Contribution to Sub-Ch. 3923: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39239010

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 | < ₹1 Crore | 0.0000% | — | 0.01% | 3.13 | 0.0001% | — | 0.13% | −2.57 | #8093 |
| FY 2019-20 | 1.05 | 0.0000% | +87.50% | 0.02% | 3.85 | 0.0001% | +23.00% | 0.17% | −2.80 | #7571 |
| FY 2020-21 | 1.74 | 0.0001% | +65.71% | 0.03% | 2.60 | 0.0001% | −32.47% | 0.13% | −0.86 | #7133 |
| FY 2021-22 | 3.43 | 0.0001% | +97.13% | 0.04% | 4.88 | 0.0001% | +87.69% | 0.17% | −1.45 | #6772 |
| FY 2022-23 | 6.53 | 0.0002% | +90.38% | 0.08% | 4.87 | 0.0001% | −0.20% | 0.17% | +1.66 | #6167 |
| FY 2023-24 | 2.17 | 0.0001% | −66.77% | 0.02% | 3.50 | 0.0001% | −28.13% | 0.12% | −1.33 | #7500 |
| FY 2024-25 | 3.87 | 0.0001% | +78.34% | 0.04% | 3.26 | 0.0001% | −6.86% | 0.10% | +0.61 | #6915 |

- CAGR (7-year): exports 38.01%/yr, imports 0.68%/yr (consistently Surplus)

## Key trade insights: HSN Code 39239010 export-import analysis

### Consistent export growth: 38.01% CAGR over 7 years

India's exports under HSN Code 39239010 have grown at a compound annual rate of 38.01% over 7 fiscal years, rising from ₹0.56 Crore in FY 2018-19 to ₹3.87 Crore in FY 2024-25.

### HSN Code 39239010 ranked #6915 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39239010 ranks #6915 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #15 of 16. By trade surplus, it ranks #4725 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39239010 exports

The strongest single-year export movement for HSN Code 39239010 was recorded in FY 2021-22, when exports surged by 97.13% over the prior year.

### India maintains a trade surplus of ₹0.61 Crore in HSN Code 39239010 goods

In FY 2024-25, India's exports of ₹3.87 Cr exceeded imports of ₹3.26 Cr, resulting in a trade surplus of ₹0.61 Crore — ranking #4725 of 12657 by surplus magnitude.

### Import growth of 0.68% CAGR signals stable import dependency for Other | Insulated Ware

India's imports under HSN Code 39239010 have grown at 0.68% CAGR, reaching ₹3.26 Crore in FY 2024-25.

### HSN Code 39239010 contributes 0.04% of Sub-Chapter 3923 exports — ranked #15

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39239010 ranks #15 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #16).

## 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](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 |
| #15 | HSN Code 39239010: Other \| Insulated Ware (this hsn code) | ₹4 Cr |