What products are classified under HSN 3923
It includes Plastic packaging articles, caps & closures
HSN Sub Chapter 3923 represents Plastic packaging articles, caps & closures under GST classification. This code helps businesses identify Plastic packaging articles, caps & closures correctly for billing, taxation, and trade. With HSN Sub Chapter 3923, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plastic packaging articles, caps & closures.
GST Rate for Plastic packaging articles, caps & closures under HSN Code 3923. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 39 | 3923 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics | 0% | 0% |
Chapter: 39
Description: Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Following Tariff HSN code falls under Plastic packaging articles, caps & closures:
| Tariff HSN | Description |
|---|---|
| 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 | |
| Stoppers, lids, caps and other closures : Other | |
| 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
Stoppers, lids, caps and other closures : Other
Other : Insulated ware
Other : Aseptic bags
Other : Other
| Order Number | Description |
|---|---|
| Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry) | |
| U.S. Polytech (AAR (Authority For Advance Ruling), West Bengal) | |
| U.S. Polytech (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Mega Flex Plastics Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| M/S. Mount Fab Packaging Llp (AAR (Authority For Advance Ruling), Gujarat) | |
| Uttar Pradesh Avas Evam Vikas Parishad (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh) | |
| Time Technoplase Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Senthilkumar Thilagavathy (M/S. Jvs Tex) (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Rlj Woven Sacks Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal) | |
| Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Piyush Polytex Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Mega Flex Plastics Ltd. & Other (Calcutta High Court, West Bengal) | |
| Smvd Polypack Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal) | |
| Nilkamal Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Kerala) | |
| Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Assistant Commissioner Of Central Tax (T & R) , Howrah Cgst & Cx Commissionerate (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Nilkamal Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat) | |
| Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat) | |
| Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Hariom Enterprises (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Dinman Polypacks Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), ) | |
| Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat) | |
| Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Time Technoplast Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Assistant Commissioner Of Central Tax, Sankrail Division (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha) | |
| Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Mahalaxmi Polypack Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttarakhand) |
Texbond Non-wovens (AAR (Authority For Advance Ruling), Puducherry)
U.S. Polytech (AAR (Authority For Advance Ruling), West Bengal)
U.S. Polytech (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Mega Flex Plastics Ltd. (AAR (Authority For Advance Ruling), West Bengal)
M/S. Mount Fab Packaging Llp (AAR (Authority For Advance Ruling), Gujarat)
Uttar Pradesh Avas Evam Vikas Parishad (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Time Technoplase Limited (AAR (Authority For Advance Ruling), Karnataka)
Senthilkumar Thilagavathy (M/S. Jvs Tex) (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Pooja Enterprise(Nishith Vipinchandra Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Rlj Woven Sacks Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal)
Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Piyush Polytex Industries Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Mega Flex Plastics Ltd. & Other (Calcutta High Court, West Bengal)
Smvd Polypack Pvt. Ltd (AAR (Authority For Advance Ruling), West Bengal)
Nilkamal Limited (AAR (Authority For Advance Ruling), Maharashtra)
Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Kerala)
Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu)
Assistant Commissioner Of Central Tax (T & R) , Howrah Cgst & Cx Commissionerate (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Nilkamal Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Karnataka)
M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)
Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Hariom Enterprises (AAR (Authority For Advance Ruling), Uttar Pradesh)
Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Dinman Polypacks Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
State Level Screening Committee On Anti-profiteering (Naa (National Anti Profiteering Authority), )
Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat)
Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Time Technoplast Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
South Indian Federation Of Fishermen Societies (AAR (Authority For Advance Ruling), Tamil Nadu)
Assistant Commissioner Of Central Tax, Sankrail Division (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Utkal Polyweave Industries (P) Ltd. (AAR (Authority For Advance Ruling), Odisha)
Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Mahalaxmi Polypack Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttarakhand)
It includes Plastic packaging articles, caps & closures
Use a delivery challan for sending Plastic packaging articles, caps & closures to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Plastic packaging articles, caps & closures are forward charge. Check the current notifications for any special cases before deciding.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.