HSN Code 39232100 -- – Articles for the conveyance or packing of goods, of plastics; stoppers, lids, ca (GST Rate 18%)

HSN Code 39232100

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - sacks and bags (including cones)of polymers of ethylene

HSN39232100

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - sacks and bags (including cones)of polymers of ethylene

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3923
Subheading: 392321
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.

Frequently asked questions

What is HSN Code 39232100?
HSN Code 39232100 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 - sac, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39232100?
HSN Code 39232100 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 39232100 belong to?
HSN Code 39232100 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
Scroll to Top