HSN Codes · Chapter 39: Plastics and Articles Thereof

HSN Code 3923

Articles for the conveyance or packing of goods, of plastics

Typical GST rate

18%

9% CGST + 9% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 3923

The first two digits (39) place this code in chapter 39 — Plastics and Articles Thereof. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Polymers, plastic sheets, pipes, packaging, and household plastic articles — one of the busiest chapters for traders and manufacturers, mostly at 18%.

More specific codes under 3923

  • 392310 — Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics — boxes, cases, crates and similar articles
  • 39231010 — Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles
  • 39231020 — Watch-box, jewellery box and similar containers of plastics
  • 39231030 — Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics — boxes, cases, crates and similar articles — insulated ware
  • 39231040 — Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics — boxes, cases, crates and similar articles — packing for accommodating connectors
  • 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
  • 392321 — Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics — of polymers of ethylene
  • 39232100 — 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
  • 392329 — Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics — of other plastics
  • 39232910 — 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)

Frequently asked questions

Goods and services under 3923 typically attract 18% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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