HSN code 39231090 is the 8-digit tariff item for boxes, cases, crates and similar articles: other, under heading 3923 and sub-heading 392310 (Chapter 39). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 39231090 at a glance
| Tariff item (8 digits) | 39231090 |
|---|---|
| Heading (4 digits) | 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics |
| Sub-heading (6 digits) | 392310: Boxes, cases, crates and similar articles |
| Chapter | 39: Plastics and articles thereof |
| Description | Boxes, cases, crates and similar articles: other |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 124 (HSN 3923) covers "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics" at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 124 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 39231090 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 39231090
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (3923) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (392310) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39231090), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 392310
- HSN 39231010: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles (18%)
- HSN 39231020: Watch-box, jewellery box and similar containers of plastics (18%)
- HSN 39231030: Boxes, cases, crates and similar articles, insulated ware (18%)
- HSN 39231040: Packing for accommodating connectors (boxes, cases, crates and similar articles) (18%)
See every rate entry for the heading on the HSN 3923 page, or all Chapter 39 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).