Free Tools/HSN Code Finder/Chapter 39/HSN 3923

HSN 39234-Digit Heading

HSN 3923: Articles for the conveyance or packing of goods – GST Rate

HSN 3923 covers articles for the conveyance or packing of goods, of plastics. GST on HSN 3923 is 18% (rates effective 22 September 2025). This heading has 18 tariff items, for example 3923 10 10, 3923 10 20 and 3923 10 30.

Chapter 39: Plastics and articles thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 3923

18%CGST 9% + SGST 9% / IGST 18%

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Reference: Schedule II, S. No. 124 (Spec: 3923)

18%CGST 9% + SGST 9% / IGST 18%

Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods

Reference: Schedule II, S. No. 200 (Spec: 3923 or 6305)

Other entries in this chapter (1)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Paper Sacks/Bags and bio-degradable bags

Reference: Schedule I, S. No. 319 (Spec: 39, 48)

Sub-Headings & Tariff Items Under 3923

Showing 25 sub-classification codes with complete hierarchy descriptions.

3923106-Digit Sub-heading

392310108-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Boxes, Cases, Crates And Similar Articles: > Plastic Containers For Audio Or Video Cassettes, Cassette Tapes, Floppy Disk And Similar Articles

392310208-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Boxes, Cases, Crates And Similar Articles: > Watch-Box, Jewellery Box And Similar Containers Of Plastics

392310308-Digit Tariff Item

392310408-Digit Tariff Item

392310908-Digit Tariff Item

3923216-Digit Sub-heading

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Of Polymers Of Ethylene

392321008-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Of Polymers Of Ethylene > Of Polymers Of Ethylene

3923296-Digit Sub-heading

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Of Other Plastics:

392329108-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Of Other Plastics: > Of Poly (Vinyl Chloride)

392329908-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Of Other Plastics: > Other

392329918-Digit Tariff Item

392329998-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Of Other Plastics: > Other :Other

3923306-Digit Sub-heading

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Carboys, Bottles, Flasks And Similar Articles:

392330108-Digit Tariff Item

392330908-Digit Tariff Item

3923406-Digit Sub-heading

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Spools, Cops, Bobbins And Similar Supports

392340008-Digit Tariff Item

3923506-Digit Sub-heading

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Stoppers, Lids, Caps And Other Closures :

392350108-Digit Tariff Item

392350908-Digit Tariff Item

3923906-Digit Sub-heading

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Other :

392390108-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Other : > Insulated Ware

392390208-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Other : > Aseptic Bags

392390908-Digit Tariff Item

Chain: Plastics and articles thereof > Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics > Other : > Other

Other Headings in Chapter 39

HSN 3901

Polymers Of Ethylene, In Primary Forms

HSN 3902

Polymers Of Propylene Or Of Other Olefins, In Primary Forms

HSN 3903

Polymers Of Styrene, In Primary Forms

HSN 3904

Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms

HSN 3905

Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms

HSN 3906

Acrylic Polymers In Primary Forms

HSN 3907

Polyacetals, Other Polyethers And Epoxide Resins, In Primary Forms; Polycarbonates, Alkyd Resins, Polyallylesters And Other Polyesters, In Primary Forms

HSN 3908

Polyamides In Primary Forms

HSN 3909

Amino-Resins, Phenolic Resins And Polyurethanes, In Primary Forms

HSN 3910

Silicones In Primary Forms

HSN 3911

Petroleum Resins, Coumarone-Indene Resins, Polyterpenes, Polysulphides, Polysulphones And Other Products Specified In Note 3 To This Chapter, Not Elsewhere Specified Or Included, In Primary Form

HSN 3912

Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms

HSN 3913

Natural Polymers (For Example, Alginic Acid) And Modified Natural Polymers (For Example, Hardened Proteins, Chemical Derivatives Of Natural Rubber), Not Elsewhere Specified Or Included, In Primary Forms

HSN 3914

ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901_x000D_ TO 3913, IN PRIMARY FORMS

HSN 3915

Waste, Parings And Scrap, Of Plastics

HSN 3916

Monofilament Of Which Any Cross-Sectional Dimension Exceeds 1Mm, Rods, Sticks And Profile Shapes, Whether Or Not Surface-Worked But Not Otherwise Worked, Of Plastic

HSN 3917

Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics

HSN 3918

Floor Coverings Of Plastics, Whether Or Not Selfadhesive, In Rolls Or In The Form Of Tiles; Wall Or Ceiling Coverings Of Plastics, As Defined In Note 9 To This Chapter

HSN 3919

Self-Adhesive Plates, Sheets, Film, Foil, Tape, Strip And Other Flat Shapes, Of Plastics, Whether Or Not In Rolls

HSN 3920

Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non-Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials

HSN 3921

Other Plates, Sheets, Film, Foil And Strip, Of Plastics

HSN 3922

Baths, Shower-Baths, Sinks, Wash-Basins, Bidets, Lavatory Pans, Seats And Covers, Flushing Cisterns And Similar Sanitary Ware, Of Plastics

HSN 3924

Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics

HSN 3925

Builders' Ware Of Plastics, Not Elsewhere Specified Or Included

HSN 3926

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914

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