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Plastic bags and packing containers (Carry bags) is classified under HSN heading 3923. It is also called polythene. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Plastic bags and packing containers (Carry bags)?
GST on Plastic bags and packing containers (Carry bags) as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (39). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 5% | 39 | If you sell paper sacks and bags or biodegradable bags, GST is 5%. | 9/2025-CT(R), entry 319 |
| 18% | 18% | 3923 | If you sell woven or non-woven bags and sacks of polyethylene or polypropylene strips, laminated or not, used for packing goods, GST is 18%. | 9/2025-CT(R), entry 200 |
| 18% | 18% | 3923 | If you sell plastic articles for carrying or packing goods, or plastic stoppers, lids, caps and other closures, GST is 18%. | 9/2025-CT(R), entry 124 |
GST rate on Plastic bags and packing containers (Carry bags) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 30 September 2019 | 18% |
| 1 October 2019 | 31 December 2019 | 12% or 18% |
| 1 January 2020 | 21 September 2025 | 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Plastic bags and packing containers (Carry bags) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
| Code | Description (as in the tariff) |
|---|---|
392310 | Boxes, cases, crates and similar articles |
39231010 | Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles |
39231020 | Watch-box, jewellery box and similar containers of plastics |
39231030 | Insulated ware |
39231040 | Packing for accommodating connectors |
39231090 | Other |
392321 | Of polymers of ethylene |
39232100 | Of polymers of ethylene |
392329 | Of other plastics |
39232910 | Of poly (vinyl chloride) |
39232990 | Other |
392330 | Carboys, bottles, flasks and similar articles |
39233010 | Insulated ware |
39233090 | Other |
392340 | Spools, cops, bobbins and similar supports |
39234000 | Spools, cops, bobbins and similar supports |
392350 | Stoppers, lids, caps and other closures |
39235010 | Caps and closures for bottles |
39235090 | Other |
392390 | Other |
39239010 | Insulated ware |
39239020 | Aseptic bags |
39239090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Plastic
39 - Plastic (PVC) pipes
3917 - Plastic household containers and tableware
3924 - Insulation tape and adhesive tape
3919 - Aluminium foil
7607 - Paper cups, plates and boxes (Disposables)
4823 - Imitation jewellery (Artificial jewellery)
7117 - Calculators
8470 - Switches, MCBs, sockets and fuses
8536 - Electric motors
8501 - Inverters, UPS and chargers
8504 - Electric irons, room heaters and kettles (Iron box)
8516
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
