HSN Code 3923: Articles for packing of goods (plastic boxes, bottles)
HSN code 3923 classifies articles for packing of goods (plastic boxes, bottles) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Articles for packing of goods (plastic boxes, bottles) falls in this bucket. Full ITC available.
Sample Calculation for Articles for packing of goods (plastic boxes, bottles)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 3923
Use HSN code 3923 on every tax invoice for articles for packing of goods (plastic boxes, bottles). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 3923
What is HSN code 3923?
HSN code 3923 classifies articles for packing of goods (plastic boxes, bottles) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Articles for packing of goods (plastic boxes, bottles)?
Articles for packing of goods (plastic boxes, bottles) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Articles for packing of goods (plastic boxes, bottles) exempt from GST?
No. Articles for packing of goods (plastic boxes, bottles) attracts 18% GST on every taxable sale.