Plastic packing material HSN code: 3923, 3919 or 3920
Plastic packing material is HSN 3923 when it is a finished article for carrying or packing goods: boxes, crates, poly bags, bottles, caps and lids. Packing tape is 3919 because it is self-adhesive, and stretch film still on the roll is 3920.
| Line | What it covers |
|---|---|
| 3923 10 90 | Other plastic boxes, cases and crates |
| 3923 21 00 | Sacks and bags of polyethylene (poly courier bags) |
| 3923 29 91 | Bags of other plastics: biodegradable (from 1 May 2026) |
| 3923 29 99 | Bags of other plastics: other (from 1 May 2026) |
| 3923 50 10 / 50 90 | Caps and closures for bottles; other lids and stoppers |
| 3923 90 20 | Aseptic bags |
| 3919 10 00 | Self-adhesive plastic tape in rolls up to 20 cm wide |
| 3919 90 10 | Plastic stickers, printed or not |
Source: GST portal HSN master, read 30 Oct 2026; DGCIS chapter 39. Last verified: 30 Oct 2026.
Plastic articles, tape and film pay 18% GST (Schedule II S.No. 124, 120 and 121 of Notification 9/2025-IT(Rate)). The one line we leave open is 3923 29 91, biodegradable bags, new from 1 May 2026: check the current CBIC rate schedule before you bill one.
Packing material GST rate: why paper and wood are 5% and plastic is 18%
GST on packing material is 18% for plastic boxes, poly bags, tape and film, and 5% for corrugated or folding paper cartons and for wooden crates and pallets, from 22 September 2025. Cartons under 4819 10 and 4819 20 moved from 12% to 5% that day (PIB GST 2.0 list; Schedule I S.No. 322). Code-list pages that print 12% for cartons are out of date.
| Material | HSN | GST | Schedule entry |
|---|---|---|---|
| Corrugated or folding paper carton | 4819 10 / 4819 20 | 5% | Sch. I S.No. 322 |
| Paper pulp moulded tray | 4823 70 10 | 5% | Sch. I S.No. 323 |
| Wooden case, crate or pallet | 4415 | 5% | Sch. I S.No. 300 |
| Corrugated board in rolls or sheets | 4808 10 00 | 18% | Sch. II S.No. 175 |
| Packing and wrapping paper cut to size | 4823 90 13 | 18% | Sch. II S.No. 189 |
| Plastic boxes, bags, caps | 3923 | 18% | Sch. II S.No. 124 |
| Self-adhesive tape | 3919 | 18% | Sch. II S.No. 120 |
| Plastic film in rolls | 3920 | 18% | Sch. II S.No. 121 |
Source: Notification 9/2025-IT(Rate) and 9/2025-CT(Rate), in force 22 Sept 2025; PIB release. Last verified: 30 Oct 2026.
The rate follows the finished article: corrugated board by the roll is 4808 10 00 at 18%, the same board folded into a box is 4819 10 at 5%. For paper bags (4819 30 00, 4819 40 00), check the current CBIC rate schedule; their codes are on the carton box HSN code page. Confirm the final rate with your CA.
Packaging material HSN code for sacks, jute bags and wooden crates
Woven sacks of polypropylene or polyethylene strip are 6305 33 00 at 18% (Schedule II S.No. 200 of Notification 9/2025-CT(Rate)); the rate is the same if the supplier bills them under 3923. Jumbo bags (FIBC) are 6305 32 00, also 18% (S.No. 201).
Jute and cotton sacks follow the chapter 63 band instead. Jute hessian bags are 6305 10 30 and cotton sacks 6305 20 00; both are 5% when one piece sells for up to ₹2,500 (Schedule I S.No. 390) and 18% above (Schedule II S.No. 199). Jute carry bags for shoppers: see the bag HSN code.
Wooden packing has two lines: 4415 10 00 for cases, crates and drums, and 4415 20 00 for pallets and pallet collars. Both are 5% under Schedule I S.No. 300, against 18% on the stretch film wrapped around the pallet.
HSN code for packing material on your invoice and listing
Put the packing material HSN code on each invoice line: 4 digits if last year’s turnover was up to ₹5 crore, 6 digits above it (CBIC Notification 78/2020-Central Tax, from 1 April 2021).
- Pick the row by material in the table at the top.
- Type the code, 4 digits such as 3919 or 6 digits such as 391910 above ₹5 crore, and report it in the GSTR-1 HSN summary, Table 12: at least 4 digits up to ₹5 crore and 6 above, picked from the portal drop-down (GSTN GSTR-1 FAQ, checked 30 Oct 2026).
- Set the rate from that row: 18% for plastics, tape and PP sacks, 5% for 4819 10 / 20 cartons and 4415 wood.
Worked case (illustration): a Meesho seller’s supplier bills 48 mm BOPP tape, poly courier bags and 3-ply corrugated boxes. Tape is 3919 at 18%, bags 3923 at 18% and boxes 4819 at 5%: three HSN codes, two GST rates.
Checked against the GST portal master
On 30 Oct 2026 we pulled the GST portal HSN master entries for 3919, 3920, 3923, 4415, 4808, 4819 and 6305, built these tables from the dumps and read each rate against its Notification 9/2025 entry. Our HSN code finder has no packing rows. For packing an order itself, see the Meesho parcel packing guide.
Related HSN codes for packing and shipping
| Item | Heading | Page |
|---|---|---|
| Carton and box 8-digit lines, mono cartons, sweet boxes | 4819 | Carton box HSN code |
| Handbags, school bags and carry bags you sell | 4202 / 3923 | Bag HSN code and GST |
| Water bottles sold as goods (plastic, steel, glass) | 3924 / 7323 / 7013 | Water bottle HSN code |
| Other seller products | — | HSN codes list by product |
Headings as checked on each linked page.
Packing material HSN code: questions
What is the HSN code for packing material?
It depends on the material: plastic packing goods 3923, packing tape 3919, plastic film 3920, paper cartons 4819, wooden crates 4415 and sacks 6305.
What is the HSN code for plastic packing material?
3923 for plastic boxes, bags, bottles and caps; 3919 for self-adhesive tape and 3920 for film in rolls. All three are at 18% GST.
What is the GST rate on packing material?
18% on plastic packing, tape and film; 5% on corrugated and folding paper cartons and on wooden crates and pallets, from 22 September 2025.
What is the HSN code for packing tape?
3919 10 00 for self-adhesive plastic tape in rolls up to 20 cm wide, at 18% GST.
What is the HSN code for wooden packing material?
4415: 4415 10 00 for cases, boxes and crates and 4415 20 00 for pallets, at 5% GST.
Is a corrugated box packing material 4819 or 4808?
A finished box is 4819 10 at 5%; corrugated board in rolls or sheets is 4808 10 00 at 18%.
Related
Checked by the StitchMagic team on 30 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.