3923 HSN Code: 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 purposes. 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.

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New GST Rate for HSN Code 3923

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

39

HSN Code

3923

HSN Description

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

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Tariff HSN Codes under HSN Sub Chapter 3923

Following tariff HSN codes fall under Plastic packaging articles, caps & closures.

Tariff HSN

39231010

Description

Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles

Tariff HSN

39231020

Description

Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics

Tariff HSN

39231030

Description

Boxes, cases, crates and similar articles: Insulated ware

Tariff HSN

39231040

Description

Boxes, cases, crates and similar articles: Packing for accommodating connectors

Tariff HSN

39231090

Description

Boxes, cases, crates and similar articles: Other

Tariff HSN

39232100

Description

Sacks and bags (including cones): Of polymers of ethylene

Tariff HSN

39232910

Description

Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)

Tariff HSN

39232990

Description

Sacks and bags (including cones): Of other plastics: Other

Tariff HSN

39233010

Description

Carboys, bottles, flasks and similar articles: Insulated ware

Tariff HSN

39233090

Description

Carboys, bottles, flasks and similar articles: Other

Tariff HSN

39234000

Description

Spools, cops, bobbins and similar supports

Tariff HSN

39235010

Description

Stoppers, lids, caps and other closures : Caps and closures for bottles

Tariff HSN

39235090

Description

Stoppers, lids, caps and other closures : Other

Tariff HSN

39239010

Description

Other : Insulated ware

Tariff HSN

39239020

Description

Other : Aseptic bags

Tariff HSN

39239090

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 3923 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹9,898 Cr

+12.29% vs FY 2023-24

0.2673% of India’s total exports

India’s Imports

FY 2024-25

₹3,376 Cr

+12.35% vs FY 2023-24

0.0554% of India’s total imports

Trade Balance

FY 2024-25

₹6,522 Cr

Trade Surplus

Surplus rank #54 of 1233 subchapters

% of Chapter 39

FY 2024-25

14.35%

Share of Chapter 39’s total exports in FY 2024-25

Import side: 1.81% of Chapter 39’s imports

Rank Within Chapter 39

FY 2024-25

#2 of 26

Position by export value among subchapters in Chapter 39

Import-side rank: #15 of 26

At a glance

8.79%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#65

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+30.49%

Peak Growth Year

FY 2021-22 · strongest single-year move

14.35%

Contribution to Ch. 39

Share of Chapter 39 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #71

Balance

+3,533.36

Exports

5,972.25 ₹ Cr

0.2602% share

— YoY

10.65% of Ch. 39

Imports

2,438.89 ₹ Cr

0.0679% share

— YoY

2.29% of Ch. 39

FY 2019-20 Exp. Rank #68

Balance

+3,851.64

Exports

6,091.26 ₹ Cr

0.2758% share

+1.99% YoY

12.44% of Ch. 39

Imports

2,239.62 ₹ Cr

0.0668% share

−8.17% YoY

2.23% of Ch. 39

FY 2020-21 Exp. Rank #59

Balance

+4,375.25

Exports

6,442.21 ₹ Cr

0.2995% share

+5.76% YoY

12.63% of Ch. 39

Imports

2,066.96 ₹ Cr

0.0709% share

−7.71% YoY

2.10% of Ch. 39

FY 2021-22 Exp. Rank #63

Balance

+5,552.82

Exports

8,406.67 ₹ Cr

0.2679% share

+30.49% YoY

12.47% of Ch. 39

Imports

2,853.85 ₹ Cr

0.0624% share

+38.07% YoY

1.91% of Ch. 39

FY 2022-23 Exp. Rank #72

Balance

+5,404.48

Exports

8,304.85 ₹ Cr

0.2294% share

−1.21% YoY

13.50% of Ch. 39

Imports

2,900.37 ₹ Cr

0.0504% share

+1.63% YoY

1.56% of Ch. 39

FY 2023-24 Exp. Rank #69

Balance

+5,810.16

Exports

8,815.09 ₹ Cr

0.2436% share

+6.14% YoY

14.42% of Ch. 39

Imports

3,004.93 ₹ Cr

0.0535% share

+3.61% YoY

1.66% of Ch. 39

FY 2024-25 Exp. Rank #65

Balance

+6,522.33

Exports

9,898.33 ₹ Cr

0.2673% share

+12.29% YoY

14.35% of Ch. 39

Imports

3,376.00 ₹ Cr

0.0554% share

+12.35% YoY

1.81% of Ch. 39

CAGR · 7-Year

Exports

8.79% /yr

Imports

5.57% /yr

Consistently Surplus
Chapter 39 total

reference, FY 2024-25

Export

₹69,000.07 Cr

Import

₹1,86,903.34 Cr

Trade Balance

−1,17,903.27

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3923 ranks #65 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3923 and GST compliance.

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.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 39