The plastic bag hsn code is 3923 21 for bags of polyethylene and 3923 29 for bags of other plastics, and GST on plastic bags and packing articles is 18%. The same heading 3923 covers plastic boxes and crates, PET bottles and jars, caps and lids, and other plastic containers used to pack goods.
Stretch film, shrink film and bubble wrap are sheets and films under 3920 and 3921, also at 18%, and woven sacks are 6305 33. This page lists each packing item, a packaging supplier's bill and the difference between packing articles and household containers. The plastics hub is plastics.
Plastic bags and packaging: codes and GST rates
Item / HSN / GST- Carry bags and poly bags of polyethylene18%LD and HD bags
- Bags of other plastics (PP, BOPP pouches)18%Including laminated pouches
- Boxes, cases and crates of plastic18%Packing crates
- PET bottles, jars and preforms18%Carboys and flasks
- Spools, cops and bobbins of plastic18%Winding cores
- Caps, lids and closures18%Stoppers and caps
- Other plastic packing articles18%Containers for packing
- Woven PP and HDPE sacks18%Woven strip bags
- Stretch film and shrink film18%Plastic film
- Bubble wrap rolls18%Cellular plastic sheets
Quick facts
HSN heading
3923: plastic articles for conveyance or packingGST rate
18% (9% CGST + 9% SGST)Woven sacks
6305 33 at 18%Film and wrap
3920 and 3921 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveHousehold containers
3924, not 3923
Plastic bag hsn code and 3923 hsn code 8 digit lines
| Item | HSN | GST |
|---|---|---|
| Boxes, cases, crates | 3923 10 | 18% |
| Polyethylene bags, carry bags, poly bags | 3923 21 | 18% |
| Other plastic bags, PP and laminated pouches | 3923 29 | 18% |
| PET bottles, jars, preforms | 3923 30 | 18% |
| Spools, cops, bobbins | 3923 40 | 18% |
| Caps, lids, stoppers | 3923 50 | 18% |
| Other packing articles | 3923 90 | 18% |
Carry bag hsn code and poly bags
Polythene carry bags given to shoppers and poly bags used to pack goods are 3923 21 at 18%. Plastic carry bags sold separately to customers at a shop counter are sales of goods at 18%. State bans on thin plastic bags do not change the GST rate for bags that are allowed.
Plastic bottle and PET bottle hsn code
PET bottles, preforms, jars and similar containers for packing drinks, oils and chemicals are 3923 30 at 18%. Caps and closures are 3923 50. A bottling plant buying bottles at 18% and selling packaged water at 5% may build up credit; see packaged water.
Stretch film and bubble wrap hsn code
Stretch film for wrapping pallets and shrink film are plastic film under 3920 10 at 18%. Bubble wrap is a cellular plastic sheet under 3921 at 18%. Both are packing materials but not articles of 3923.
Packing material hsn code: plastic, paper and tape
| Material | HSN | GST |
|---|---|---|
| Plastic bags and pouches | 3923 | 18% |
| Corrugated boxes | 4819 10 | 5% |
| Packing tape | 3919 | 18% |
| Woven sacks | 6305 33 | 18% |
| Stretch film | 3920 10 | 18% |
| Bubble wrap | 3921 | 18% |
See carton boxes and tapes for those items.
Packaging supplier's invoice
Supplier to a food manufacturer: Laminated pouches 1 kg, HSN 3923 29, 50,000 pieces, taxable value Rs 75,000. IGST 18% Rs 13,500. Total Rs 88,500.
Packaging that travels with the product counts in the product's price; the manufacturer charges the goods rate on the full price. See packing charges.
Container hsn code: 3923 or 3924
A plastic container used to pack and transport goods is 3923. A plastic container sold for household use, such as a kitchen storage jar or lunch box, is 3924. Both are 18%.
Packaging buyers should read this outline of heading 3923 as background. The use of a container and its form decide the line, so match products to the GST portal listing and ask a GST practitioner or chartered accountant about printed and laminated packaging.
Frequently asked questions
What is the plastic bag hsn code?
Polyethylene bags are 3923 21 and other plastic bags 3923 29, at 18%.
What is the 3923 hsn code gst rate?
18% for all plastic packing articles under 3923.
What is the PET bottle hsn code?
PET bottles and preforms are 3923 30, at 18%.
What is the stretch film hsn code?
Stretch film is plastic film under 3920 10, at 18%.
What is the packing material hsn code?
It depends on the material: plastic bags 3923, corrugated boxes 4819, tape 3919 and woven sacks 6305.