HSN Code 39234000 -- – Articles for the conveyance or packing of goods, of plastics; stoppers, lids, ca (GST Rate 18%)

HSN Code 39234000

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - spools, cops, bobbins and similar supports

HSN39234000

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - spools, cops, bobbins and similar supports

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 3923
Subheading: 392340
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 39234000?
HSN Code 39234000 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 - spo, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 39234000?
HSN Code 39234000 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 39234000 belong to?
HSN Code 39234000 falls under Chapter 39 -- Plastics and articles thereof of the GST tariff.
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