Plastic container HSN Code
GST rates and HSN code for Plastic container.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 Articl | 39231010 | 18% | – | 1/01/2020 1/10/2019 | – |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot | 39269049 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Plastic Bangles | 3926 | Nil | – | 01/07/2017 | – | |
| Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Nitrate Film Scrap Plasticized | 39159073 | 18% | – | 13/10/2017 | – | |
| Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Plasticized | 39159075 | 18% | – | 13/10/2017 | – | |
| Plastic Beads | 3926 | 12% | – | 01/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Plastic Stickers For Garments : Of Polyurethane Foam | 39262031 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles of leather; saddlery and harness; travel goods, handbags and similar <strong>container</strong>s; articles of animal gut (other than silkworm gut) | With Outer Surface Of Plastic Or Of Textile Materials | 420212 | 18% | – | 15/11/2017 | – |
| Meat and edible meat offal | All Goods, Fresh Or Chilled All Goods [Other Than Fresh Or Chilled] Other Than Those Put Up In Unit Container And, – (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily], Subject To The Conditions As In The Annexure I ] | 0209 | 0% | – | 01/07/2017 | – |
| Footwear, gaiters and the like; parts of such articles | Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Leather Sandals With Plastic Or Synthetic Sole | 64039920 | 18% | – | 01/07/2017 | – |
| Beverages, spirits and vinegar | Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009(Tender Coconut Water Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As In The Annexure]) | 22029990 | ommited | – | 01/07/2017 | – |
| Wood and articles of wood; wood charcoal | Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Veneered Particle Boar | 44109012 | 18% | – | 15/11/2017 | – |
| Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Other | 44109019 | 18% | – | 15/11/2017 | – | |
| Miscellaneous edible preparations | Other(Namkeens, Bhujia, Mixture, Chabena And Similar Edible Preparations In Ready For Consumption Form, Other Than Those Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As Specified In The Annexure) | 210690 | 5% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Non-Plastic | 25083010 | 5% | – | 01/07/2017 | – |
| Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Semi-Plastic | 25083020 | 5% | – | 01/07/2017 | – | |
| Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Shrimps And Prawns Not In Airtight Container | 160521 | 12% | – | 01/07/2017 | – |
| Fish and crustaceans, molluscs and other aquatic invertebrates | All Goods [Other Than Fresh Or Chilled] And Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Foregone Voluntarily], Subject To The Conditions As In The Annexure | 0309 | 5% | – | – | – |
| Preparations of vegetables, fruit, nuts or other parts of plants | Tender Coconut Water Put Up In Unit Container And, – (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Such Actionable Claim Or Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As Specified In The Annexure]”; | 20098990 | 12% | – | 01/07/2017 | – |
| Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof | Parts, Trimmings And Accessories Of Articles Of Heading 6601 To 6602- Handles And Knobs:Umbrella Handles With Or Without Stems, Plastic | 66031010 | 12% | – | 01/07/2017 | – |
Understanding the Plastic Container HSN Code
Plastic containers are an indispensable part of modern life, from packaging food and consumer goods to storing industrial materials. For any business involved in manufacturing, distributing, or selling these versatile items in India, understanding the correct HSN (Harmonized System of Nomenclature) code is fundamental for seamless GST (Goods and Services Tax) compliance. Let’s navigate the world of plastic container HSN codes.
Plastics Find Their Place in HSN Chapter 39
The vast majority of plastic containers fall under Chapter 39 of the HSN system. This chapter broadly covers “Plastics and articles thereof.” Within this chapter, a specific heading is dedicated to articles used for conveyance or packing.
The Right HSN for Your Plastic Container
The primary HSN heading for plastic containers designed for packing and conveyance is 3923: “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.”
This heading further breaks down into various sub-categories based on the type of container:
- 392310: This covers “Boxes, cases, crates and similar articles.” Specific examples from the data include:
- 39231010: Plastic containers for audio or video cassettes, cassette tapes, floppy disks, and similar articles.
- 392321 and 392329: These pertain to “Sacks and bags (including cones).”
- 392330: This includes “Carboys, bottles, flasks and similar articles.”
- 392350: This covers “Stoppers, lids, caps and other closures” of plastics, which are often integral to containers.
- 392390: This serves as a residual category for “Other” articles for the conveyance or packing of goods of plastics.
It’s important to note that if a plastic container is primarily a household article not used for conveyance or packing of goods (e.g., a simple plastic bucket or mug), it might fall under HSN 3924 (“Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics”). However, for containers specifically designed for packaging or transporting goods, HSN 3923 is the correct classification.
What GST Rate Applies to Plastic Containers?
For plastic containers falling under HSN heading 3923, the general GST rate is 18%. This rate applies across most of the sub-categories within 3923, including boxes, cases, crates, bags, bottles, and stoppers/lids. This rate has been consistently applied since its effective date of July 1, 2017, with some specific revisions like for 39231010 moving from 12% to 18% on January 1, 2020.
Similarly, for “Other articles of plastics” under HSN 3926 (which might include some specific types of plastic fittings for other goods), the GST rate is also typically 18%.
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