Packing HSN Code
GST rates and HSN code for Packing.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Pharmaceutical products | Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041090 | 12% | – | 01/07/2017 | – |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041040 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30045035 | 12% | – | 01/07/2017 | – | |
| Immunological Products, Mixed, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale | 30021400 | 12% | – | – | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30049041 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30045010 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30042034 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes A | 30051090 | 12% | – | 01/07/2017 | – | |
| Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes O | 30059010 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale Other : Bovine Alb | 30039032 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30049056 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30041020 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings | 30042061 | 12% | – | 01/07/2017 | – | |
| Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale Containing Alkaloi | 30034000 | 12% | – | 01/07/2017 | – | |
| Other made up textile articles; sets; worn clothing and worn textile articles; rags | Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags | 63051040 | 18% | – | 01/01/2020 | – |
| Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Corn (Grains) Sacks | 63051020 | 18% | – | 01/01/2020 | – | |
| Miscellaneous articles of base metal | Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals | 8484 | 18% | – | 15/11/2017 | – |
| Plastics and articles thereof | Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Other : Other | 39239090 | 18% | – | 1/01/2020 1/10/2019 | – |
| (waste and scrap) paper or paperboard | Cartons, Boxes, Cases, Bags And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops Or The Like – Other Sacks | 48194000 | 18% | – | 01/07/2017 | – |
Understand Packing HSN Code and Understanding its GST Rate
“Packing” is a broad term encompassing various materials and containers used to protect and transport goods. Consequently, identifying the correct Harmonized System of Nomenclature (HSN) code for specific types of packing materials is crucial for accurate Goods and Services Tax (GST) compliance. Based on the provided data, packing materials fall under various HSN codes depending on their composition and use. Let’s break down these classifications and the corresponding GST rates.
Exploring HSN Codes for Pharmaceutical Packing
Packing used for pharmaceutical products falls under Chapter 30, which covers “Pharmaceutical products.” While the chapter focuses on the medicaments themselves, the manner in which they are “Put up in measured doses…or in forms or packings for retail sale” under headings like 3004 and 3005 attracts a GST rate of 12%. This indicates that the packing is considered integral to the taxable pharmaceutical product.
Identifying HSN Codes for Textile Packing
Sacks and bags used for packing goods, made of jute or other textile bast fibres (Chapter 63), have HSN codes such as 63051040 (Jute Sacking Bags) and 63051020 (Jute Corn (Grains) Sacks). These attract a GST rate of 18%, effective from January 1, 2020.
Recognizing HSN Codes for Base Metal Packing Accessories
Stoppers, caps, lids, and other packing accessories made of base metal (Chapter 83) fall under HSN code 83091000 (Crown Corks) and other sub-codes within 8309. These have a GST rate of 18%, effective from July 1, 2017.
Identifying HSN Codes for Gaskets and Mechanical Seals
Gaskets and similar joints, often used for sealing and packing in machinery (Chapter 84), fall under HSN code 8484, with a GST rate of 18%, effective from November 15, 2017.
Exploring HSN Codes for Plastic Packing
Articles for the conveyance or packing of goods, made of plastics (Chapter 39), are classified under HSN code 39239090 and other sub-codes within 3923. These have a GST rate of 18%, effective from different dates in 2019 and 2020.
Identifying HSN Codes for Paper and Paperboard Packing
Cartons, boxes, cases, bags, and other packing containers made of paper or paperboard (Chapter 48) fall under HSN code 48194000 (Other Sacks) and other sub-codes within 4819. These attract a GST rate of 18%, effective from July 1, 2017.
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