Under the GST regime, HSN Code 39231090 classifies Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other within Chapter 39 – Plastics And Articles Thereof. This code is essential for businesses to correctly calculate and remit taxes on Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using kg..

HSN Codes under Chapter 39 – Plastics And Articles Thereof

Below are related HSN codes from Chapter 39 – Plastics And Articles Thereof for your reference:

Chapter HSN Code Description CGST SGST/UTGST IGST
Plastics And Articles Thereof... 39011010 Polymers Of Ethylene, In Primary Forms - Polyethyl... 9.00% 9.00% 18.00%
Plastics And Articles Thereof... 39011020 Low Density Polyethylene (Ldpe) 9.00% 9.00% 18.00%
Plastics And Articles Thereof... 39011090 Polymers Of Ethylene, In Primary Forms - Polyethyl... 0.09 0.09 0.18
Plastics And Articles Thereof... 39012000 Polymers Of Ethylene, In Primary Forms Polyethylen... 0.09 0.09 0.18
Plastics And Articles Thereof... 39013000 Polymers Of Ethylene, In Primary Forms Ethylene - ... 0.09 0.09 0.18
Plastics And Articles Thereof... 39014010 Linear Low Density Polyethylene (Lldpe), In Which ... 9.00% 9.00% 18.00%
Plastics And Articles Thereof... 39014090 Other 0.09 0.09 0.18
Plastics And Articles Thereof... 39019000 Other 9.00% 9.00% 18.00%
Plastics And Articles Thereof... 39019010 Polymers Of Ethylene, In Primary Forms - Other: Li... 9.00% 9.00% 18.00%
Plastics And Articles Thereof... 39019090 Polymers Of Ethylene, In Primary Forms - Other: Ot... 0.09 0.09 0.18

GST Rates for HSN 39231090

The tax structure for Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other under HSN Code 39231090 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 39 – Plastics And Articles Thereof.

Who Should Use HSN Code 39231090?

Any business engaged in supplying Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other must apply HSN 39231090 on invoices. The Plastics And Articles Thereof category under Chapter 39 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.

Business Registration Requirements

Planning to trade in Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other? Complete GST registration to legally collect taxes on goods under HSN 39231090. Businesses importing or exporting Plastics And Articles Thereof products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.

Why Correct Classification Matters

Accurate application of HSN Code 39231090 for Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 39 – Plastics And Articles Thereof should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 39231090 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 39231090 for accurate classification of Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other.

Can I claim input tax credit on Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other purchases?

Yes, registered businesses can claim input tax credit on Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other purchases made under HSN 39231090. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 39231090?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other domestically?

No, Import Export Code is only required if you plan to import or export Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics - Boxes, Cases, Crates And Similar Articles: Other internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.

More HSN codes from Chapter 39

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