---
title: "3923 HSN Code | HSN Code for Plastic packaging articles, caps & closures in India"
description: "Know more about 3923 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3923 covering Plastic packaging articles, caps & closures."
canonical: "https://busy.in/hsn/sub-chapter-3923/"
---

# HSN Sub-chapter 3923: Plastic packaging articles, caps & closures

Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 0%
- Earlier GST rate: 0%

## HSN codes

| Code | Title |
| --- | --- |
| 39231010 | [Plastic Containers for Media](https://busy.in/hsn/hsn-39231010/) |
| 39231020 | [Plastic Pails, Buckets, and Similar Containers](https://busy.in/hsn/hsn-39231020/) |
| 39231030 | [Insulated ware boxes and crates](https://busy.in/hsn/hsn-39231030/) |
| 39231040 | [Packing Boxes for Connectors](https://busy.in/hsn/hsn-39231040/) |
| 39231090 | [Boxes, cases, crates and similar article](https://busy.in/hsn/hsn-39231090/) |
| 39232100 | [Bags of polymers of ethylene](https://busy.in/hsn/hsn-39232100/) |
| 39232910 | [PVC Sacks and Bags Including Cones: Other Plastics](https://busy.in/hsn/hsn-39232910/) |
| 39232990 | [Sacks and bags of other plastics](https://busy.in/hsn/hsn-39232990/) |
| 39233010 | [Insulated ware: Carboys, bottles, flasks](https://busy.in/hsn/hsn-39233010/) |
| 39233090 | [Carboys, bottles, flasks](https://busy.in/hsn/hsn-39233090/) |
| 39234000 | [Spools, Cops, Bobbins\| Supports](https://busy.in/hsn/hsn-39234000/) |
| 39235010 | [Caps, Closures & Stoppers for Bottles and Containers](https://busy.in/hsn/hsn-39235010/) |
| 39235090 | [Stoppers, lids, caps and other closures : Other](https://busy.in/hsn/hsn-39235090/) |
| 39239010 | [Other \| Insulated Ware](https://busy.in/hsn/hsn-39239010/) |
| 39239020 | [Other \| Aseptic Bags](https://busy.in/hsn/hsn-39239020/) |
| 39239090 | [Plastic Sanitary Ware: Baths, Sinks & More](https://busy.in/hsn/hsn-39239090/) |

## Frequently asked questions

### What products are classified under HSN 3923

It includes Plastic packaging articles, caps & closures

### How should I document Plastic packaging articles, caps & closures sent for job work?

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.

### Is the composition scheme suitable if I mainly trade Plastic packaging articles, caps & closures?

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.

### Can reverse charge ever apply to transactions involving Plastic packaging articles, caps & closures?

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.

### Does MRP, weight or pack size change GST treatment for Plastic packaging articles, caps & closures?

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.

### If I repair and return Plastic packaging articles, caps & closures, how should I charge GST?

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.

## India's trade performance: HSN Sub-Chapter 3923 (FY 2024-25)

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

- Exports: ₹9,898 Cr (+12.29% YoY) — 0.2673% of India's total exports
- Imports: ₹3,376 Cr (+12.35% YoY) — 0.0554% of India's total imports
- Trade balance: ₹6,522 Cr (Surplus); surplus rank #54 of 1233 sub-chapters
- Share of Chapter 39: 14.35% of its exports; import side 1.81%
- Rank within Chapter 39: #2 of 26 by export value; import-side #15

### Key metrics

- Export CAGR: 8.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #65 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +30.49% in FY 2021-22
- Contribution to Ch. 39: 14.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3923

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 Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5,972.25 | 0.2602% | — | 10.65% | 2,438.89 | 0.0679% | — | 2.29% | +3,533.36 | #71 |
| FY 2019-20 | 6,091.26 | 0.2758% | +1.99% | 12.44% | 2,239.62 | 0.0668% | −8.17% | 2.23% | +3,851.64 | #68 |
| FY 2020-21 | 6,442.21 | 0.2995% | +5.76% | 12.63% | 2,066.96 | 0.0709% | −7.71% | 2.10% | +4,375.25 | #59 |
| FY 2021-22 | 8,406.67 | 0.2679% | +30.49% | 12.47% | 2,853.85 | 0.0624% | +38.07% | 1.91% | +5,552.82 | #63 |
| FY 2022-23 | 8,304.85 | 0.2294% | −1.21% | 13.50% | 2,900.37 | 0.0504% | +1.63% | 1.56% | +5,404.48 | #72 |
| FY 2023-24 | 8,815.09 | 0.2436% | +6.14% | 14.42% | 3,004.93 | 0.0535% | +3.61% | 1.66% | +5,810.16 | #69 |
| FY 2024-25 | 9,898.33 | 0.2673% | +12.29% | 14.35% | 3,376.00 | 0.0554% | +12.35% | 1.81% | +6,522.33 | #65 |

- CAGR (7-year): exports 8.79%/yr, imports 5.57%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3923 export-import analysis

### Consistent export growth: 8.79% CAGR over 7 years

India's exports under HSN Sub-Chapter 3923 have grown at a compound annual rate of 8.79% over 7 fiscal years, rising from ₹5,972.25 Crore in FY 2018-19 to ₹9,898.33 Crore in FY 2024-25.

### HSN Sub-Chapter 3923 ranked #65 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3923 ranks #65 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #2 of 26. By trade surplus, it ranks #54 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3923 exports

The strongest single-year export movement for HSN Sub-Chapter 3923 was recorded in FY 2021-22, when exports surged by 30.49% over the prior year.

### India maintains a trade surplus of ₹6,522.33 Crore in HSN Sub-Chapter 3923 goods

In FY 2024-25, India's exports of ₹9,898.33 Cr exceeded imports of ₹3,376.00 Cr, resulting in a trade surplus of ₹6,522.33 Crore — ranking #54 of 1233 by surplus magnitude.

### Import growth of 5.57% CAGR signals stable import dependency for Plastic packaging articles, caps & closures

India's imports under HSN Sub-Chapter 3923 have grown at 5.57% CAGR, reaching ₹3,376.00 Crore in FY 2024-25.

### HSN Sub-Chapter 3923 contributes 14.35% of Chapter 39 exports — ranked #2

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3923 ranks #2 by export value — accounting for 14.35% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.81% share (rank #15).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures (this hsn sub-chapter) | ₹9,898 Cr |
| #3 | [HSN Sub-Chapter 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | [HSN Sub-Chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3914 | [Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/) |
| 3915 | [Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3917 | [Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |