HSN Code 3923 belongs to Chapter 39 – Plastics and Articles Thereof of the Harmonised System of Nomenclature (HSN), which India adopted for its GST regime through the Customs Tariff Act. The official description for heading 3923 is:
"Articles for the Conveyance or Packing of Goods, of Plastics; Stoppers, Lids, Caps and Other Closures, of Plastics"
In plain terms, this heading covers a wide range of plastic packaging and containment products, from the bottle on your kitchen counter to the industrial-grade drum at a chemical plant. It is one of the most commercially significant headings within Chapter 39, given how deeply plastic packaging is embedded in Indian manufacturing, FMCG, pharmaceuticals, agriculture and logistics.
Which products fall under HSN Code 3923?
Here is the breakdown of the principal sub-headings and the products HSN 3923 include:
|
Description |
HSN Code |
|
Plastic articles used for packing or transporting goods, including stoppers, lids, caps and other plastic closures |
3923 |
|
Plastic boxes, crates, cases and similar storage or transport articles |
392310 |
|
Plastic containers designed for audio/video cassettes, cassette tapes, floppy disks and similar media products |
39231010 |
|
Plastic watch boxes, jewellery boxes and similar storage containers |
39231020 |
|
Plastic insulated containers and insulated ware used for storage or transportation |
39231030 |
|
Plastic packing materials specially made for accommodating connectors |
39231040 |
|
Other plastic boxes, crates, cases and similar packing articles not specifically classified elsewhere |
39231090 |
|
Plastic sacks, bags and cones made from polymers of ethylene |
39232100 |
|
Plastic sacks, bags and cones made from plastics other than ethylene polymers |
392329 |
|
Plastic sacks and bags made from polyvinyl chloride (PVC) |
39232910 |
|
Other plastic sacks, bags and cones not specifically classified elsewhere |
39232990 |
|
Plastic carboys, bottles, flasks and similar containers used for storage or conveyance |
392330 |
|
Plastic insulated bottles, flasks and similar insulated containers |
39233010 |
|
Other plastic bottles, flasks, carboys and similar containers |
39233090 |
|
Plastic spools, cops, bobbins and similar supports used for winding or holding materials |
39234000 |
|
Plastic stoppers, lids, caps and other types of closures |
392350 |
|
Plastic bottle caps and closures specifically designed for bottles |
39235010 |
|
Other plastic lids, caps, stoppers and closures not specifically classified elsewhere |
39235090 |
|
Other plastic packing and conveyance articles |
392390 |
|
Plastic insulated ware classified under other packing or conveyance articles |
39239010 |
|
Plastic aseptic bags used for sterile packaging and storage |
39239020 |
|
Other plastic packing and conveyance products not specifically classified elsewhere |
39239090 |
What is the GST rate for HSN Code 3923?
After the GST rate rationalisation approved in the 56th GST Council Meeting held in September 2025, most goods under HSN 3923 continue to attract GST at 18%, effective from 22 September 2025. The revised GST framework simplified multiple tax slabs into a largely two-rate structure of 5% and 18%, with plastic packaging products remaining in the standard 18% category.
Registered businesses can generally claim Input Tax Credit (ITC) on GST paid for the procurement of plastic packaging materials if such goods are used for business purposes and the ITC conditions under the CGST Act are fulfilled.
Export of goods classified under HSN 3923 is treated as a zero-rated supply under GST, subject to export compliance requirements.
What are the GST filing obligations for businesses dealing in HSN 3923 goods?
Here are the key filing obligations you must be aware of if you deal in goods classified under HSN Code 3923:
GSTR-1 (outward supplies)
Businesses must report all sales of HSN 3923 goods in GSTR-1 with the correct 4/6/8-digit HSN code, applicable tax rate, taxable value, CGST, SGST and IGST amounts. The HSN Summary (Table 12) in GSTR-1 requires aggregate reporting of all goods sold under each HSN code.
GSTR-3B (monthly summary)
The total tax liability on sales of HSN 3923 goods flows into the outward tax liability declared in GSTR-3B. Businesses can offset this against eligible ITC, including ITC on plastic raw materials (Chapter 39 polymers), machinery and other eligible inputs.
GSTR-9 (annual return)
In the annual return, an HSN-wise summary of outward and inward supplies must be provided. Businesses in plastic packaging manufacturing or trading should ensure that the HSN 3923 figures reconcile with the GSTR-1 data filed throughout the year.
GSTR-9C (reconciliation statement)
Businesses with a turnover above ₹5 crore must file a reconciliation statement that includes audited financial data. Any discrepancy in HSN-wise turnover reported in GST returns vs. books of accounts needs to be addressed here.
Conclusion
For businesses dealing in plastic packaging products, GST compliance is no longer just about tax payments; it is about maintaining clean data, accurate reporting and smooth reconciliation across invoices, returns and inventory records. Even small classification mistakes can slow down audits, refunds and buyer transactions. Creating a standard internal process for HSN mapping, invoice verification and monthly reconciliation can significantly reduce compliance risks.
Businesses using accounting and GST management solutions such as TallyPrime can simplify HSN-wise reporting, return filing and record management while improving overall operational efficiency.
