Plastic caps, closures and PET preforms is classified under HSN heading 3923 (Articles for the conveyance or packing of goods, of plastics; stoppers, lids…). Main codes: 392330 carboys, bottles, flasks and similar articles; 39233010 insulated ware; 39233090 other. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Plastic caps, closures and PET preforms?
GST on Plastic caps, closures and PET preforms as on 1 November 2026: 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.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 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 |
How to find the rate on an old invoice's date: GST rate on a past date.
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) |
|---|---|
392330 | Carboys, bottles, flasks and similar articles |
39233010 | Insulated ware |
39233090 | Other |
392350 | Stoppers, lids, caps and other closures |
39235010 | Caps and closures for bottles |
39235090 | Other |
See all 23 codes on the Chapter 39 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (3923) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (392330, 392350) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Plastic caps, closures and PET preforms?
Plastic caps, closures and PET preforms is classified under HSN heading 3923 (Articles for the conveyance or packing of goods, of plastics; stoppers, lids…). Main codes: 392330 carboys, bottles, flasks and similar articles; 39233010 insulated ware; 39233090 other. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Plastic caps, closures and PET preforms?
As on 1 November 2026, GST on Plastic caps, closures and PET preforms is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Plastic caps, closures and PET preforms change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Plastic caps, closures and PET preforms.
What was the GST rate on Plastic caps, closures and PET preforms in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Plastic
39 - Plastic (PVC) pipes
3917 - Plastic household containers and tableware
3924 - Plastic bags and packing containers (Carry bags)
3923 - Insulation tape and adhesive tape
3919 - Polyethylene granules (HDPE, LDPE, LLDPE, PE granules)
3901 - Injection moulding, extrusion and blow moulding machines
8477 - Plastic scrap and regrind
3915 - Transformers
8504 - Generator sets (diesel and petrol, DG sets)
8502 - Parts of motors and generators (stampings, rotors, stators)
8503 - CRGO electrical steel (grain-oriented)
7225
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.