What is the GST (IGST) rate for HSN code 39231010?

HSN code 39231010 (Plastic Bottle & Packaging) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 39231010?

The Basic Customs Duty (BCD) for HSN code 39231010 is 15%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 39231010 cover?

HSN code 39231010 covers Plastic Bottle & Packaging. It sits under Chapter 39 – Plastics and articles thereof, in Section VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF.

What is the unit of measurement for HSN code 39231010?

The standard unit of quantity (UQC) for HSN code 39231010 is kg, as listed in the Customs Tariff.

What is the HSN code for plastic bottles / packaging?

Plastic containers for conveyance/packing fall under sub-heading 392310 — boxes/containers under 39231010 and watch/jewellery boxes under 39231020, within heading 3923.

HSN Code Finder · Product

Plastic Bottle & Packaging HSN Code 3923

Q: What is the HSN code for Plastic Bottle & Packaging?

The HSN code for Plastic Bottle & Packaging is 39231010, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Articles for the conveyance or packing of goods, of plastics (bottles, containers, boxes), are classified under HSN heading 3923. Containers and jewellery/watch boxes each have their own tariff item.

Search any HSN code

Heading

3923

Primary code

39231010

GST / IGST

18%

Customs duty (BCD)

15%

Plastic Bottle & Packaging HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3923 (articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
39231010	- Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles	18%	15%
39231020	- Watch-box, jewellery box and similar containers of plastics	18%	15%

FTA preferential rates: 8 partner agreement(s) listed for 39231010; best preferential rate 0% via Nepal; 2 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for plastic bottle & packaging?

The HSN code for plastic bottle & packaging is 3923 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for plastic bottle & packaging the most common is 39231010, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How plastic bottle & packaging is classified under HSN

The HSN classification for plastic bottle & packaging narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 392-digitPlastics and articles thereof
39234-digit headingARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS
3923106-digit subheading- Boxes, cases, crates and similar articles:
392310108-digit tariff item- Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles

Section VII — PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

GST on plastic bottle & packaging

Plastic Bottle & Packaging (HSN 3923) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 39231010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported plastic bottle & packaging

When plastic bottle & packaging (HSN 39231010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 15%, AIDC 15%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹40.3905. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 39231010 →

Conclusion

The HSN code for plastic bottle & packaging is 3923 at the heading level, with 39231010 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.