HSN Code 39231090 -- – Articles for the conveyance or packing of goods, of plastics; stoppers, lids, ca (GST Rate 18%)

HSN Code 39231090

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - boxes, cases, crates and similar articles: other

HSN39231090

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - boxes, cases, crates and similar articles: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 39 -- Plastics and articles thereof
Heading: 3923
Subheading: 392310
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Articles for the conveyance or packing of goods, of plastics; stoppers, lids, ca. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Plastics and articles thereof

39231010
Articles for the conveyance or packing of goods, of plastics; stoppers
18%
39231020
Articles for the conveyance or packing of goods, of plastics; stoppers
18%
39231030
Articles for the conveyance or packing of goods, of plastics; stoppers
18%
39231040
Articles for the conveyance or packing of goods, of plastics; stoppers
18%
39232100
Articles for the conveyance or packing of goods, of plastics; stoppers
18%

Frequently asked questions

What is HSN Code 39231090?
HSN Code 39231090 is the official Harmonized System of Nomenclature code for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - box, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39231090?
HSN Code 39231090 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 39231090 belong to?
HSN Code 39231090 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
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