Bubble Wrap HSN Code
GST rates and HSN code for Bubble Wrap.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729040 | 18% | – | 15/11/2017 1/07/2017 | – |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729030 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) Ad | 84722000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencilsharpening Machines, Perforating Or Stapling Machines) | 8472 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729090 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) Du | 84721000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729020 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) Ma | 84723000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Services | Parcel Packing And Gift Wrapping | 998541 | 5/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. | 25/01/2018 | – |
| Vegetable plaiting materials; vegetable product not elsewhere specified | Vegetable Products Not Elsewhere Specified Or Included Other : Bidi Wrapper Leaves (Tendu) | 14049010 | 5% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Other Uncoated Paper And Paperboard, In Rolls Or Sheets, Not Further Worked Or Processed Than As Specified In Note 3 To This Chapter – Testliner (Recycled Liner Board) : Sulphite Wrapping Paper | 48053000 | 12% | – | 01/07/2017 | – |
Understanding the Bubble Wrap HSN Code
Bubble wrap, that wonderfully satisfying and highly effective packaging material, is a staple for safely shipping fragile items. For businesses and individuals involved in its trade in India, knowing the correct HSN (Harmonized System of Nomenclature) code is crucial for navigating GST (Goods and Services Tax) regulations. Let’s unwrap the HSN code for bubble wrap.
Identifying HSN Codes for Bubble Wrap
The HSN system provides a globally recognized method for classifying goods. As bubble wrap is primarily made from plastic, its HSN classification falls under Chapter 39, which covers “Plastics and articles thereof.”
More specifically, bubble wrap, being a material used for packaging and conveyance of goods, is categorized under:
- HSN 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
Within this heading, the most common and appropriate HSN code for bubble wrap is:
- 39239090: Other. This sub-code covers various other articles for the conveyance or packing of goods, of plastics, that aren’t specified in more granular sub-categories. Bubble wrap fits well here due to its primary function as a protective packaging material. Products under this HSN code generally attract an 18% GST rate.
It’s important to distinguish bubble wrap from other items that might contain the word “wrapping” or “wrap” but belong to different HSN categories:
- HSN 8472: Office Machines (e.g., Coin Counting Or Wrapping Machines). The data provided includes several HSN codes under 8472 (e.g., 84729040, 84729030, 84722000), but these refer to machines that perform wrapping functions, not the wrapping material itself. These also typically carry an 18% GST.
- HSN 48053000: Sulphite Wrapping Paper. This is paper-based wrapping material and clearly not related to plastic bubble wrap. It has a 12% GST rate.
- HSN 14049010: Bidi Wrapper Leaves (Tendu). This is a vegetable product used for wrapping bidis, completely distinct from plastic bubble wrap. It has a 5% GST rate.
Therefore, for bubble wrap as a plastic packaging material, HSN 39239090 is the correct classification, subject to an 18% GST rate. Businesses should always ensure accurate HSN code usage for proper invoicing, tax calculation, and compliance.
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