HSN Code for Packaging Materials

There is no single HSN code for all packaging materials in India.

The correct HSN code depends on the material and form of packaging. For example, plastic packaging generally falls under HSN 3923, paper or paperboard packaging under 4819, wooden packaging under 4415, and glass packaging under 7010.

GST rates also vary depending on the type of packaging material.

What Is the HSN Code for Packaging Materials?

Packaging materials are classified according to what they are made from and how they are used.

Common HSN headings include:

  • 3923 – Plastic articles used for packing or conveying goods
  • 4819 – Paper and paperboard cartons, boxes, bags and packing containers
  • 4415 – Wooden cases, boxes, crates, drums and pallets
  • 7010 – Glass bottles, jars and similar packing containers
  • 7310 – Iron or steel drums, cans, boxes and similar containers
  • 7612 – Aluminium cans, drums, boxes and similar containers

The correct HSN should therefore be selected for the specific packaging product rather than using one code for every packaging material.

Packaging Materials HSN Code – Quick Summary

Packaging MaterialMain HSN CodeTypical GST Rate
Plastic packaging392318%
Paper / paperboard packaging481912% or 18%, depending on product
Wooden packaging441512%
Glass packaging701018%
Iron / steel packaging731018%
Aluminium packaging761218%

HSN Code for Plastic Packaging Materials

Plastic packaging articles generally fall under:

HSN 3923 — Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

This heading commonly includes:

  • Plastic boxes
  • Plastic crates
  • Plastic sacks
  • Plastic bags
  • Plastic bottles
  • Plastic jars
  • Plastic caps and lids
  • Other plastic packing containers

Common subheadings include:

  • 392310 – Boxes, cases, crates and similar articles
  • 392321 – Sacks and bags of polymers of ethylene
  • 392329 – Other plastic sacks and bags
  • 392330 – Carboys, bottles, flasks and similar articles
  • 392350 – Stoppers, lids, caps and other closures
  • 392390 – Other plastic packing articles

Plastic packaging under HSN 3923 generally attracts 18% GST.

HSN Code for Paper and Paperboard Packaging

Paper and paperboard packaging generally falls under:

HSN 4819 — Cartons, boxes, cases, bags and other packing containers of paper or paperboard

This can include:

  • Corrugated boxes
  • Cardboard cartons
  • Folding cartons
  • Paper bags
  • Paperboard cases
  • Other paper-based packing containers

GST treatment under HSN 4819 can vary.

Corrugated Cartons and Boxes

Corrugated cartons, boxes and cases of paper or paperboard generally attract:

12% GST

Other Paper Packaging

Certain non-corrugated cartons, boxes and other packing containers under HSN 4819 generally attract:

18% GST

Businesses should therefore identify the exact paper-packaging product rather than applying one GST rate to the whole heading.

HSN Code for Wooden Packaging

Wooden packing materials generally fall under:

HSN 4415

This heading covers:

  • Wooden packing cases
  • Wooden boxes
  • Wooden crates
  • Wooden drums
  • Cable drums
  • Wooden pallets
  • Box pallets
  • Load boards
  • Pallet collars

Wooden packaging under HSN 4415 generally attracts 12% GST.

HSN Code for Glass Packaging

Glass containers used for packing or conveying goods generally fall under:

HSN 7010

This includes:

  • Glass bottles
  • Glass jars
  • Glass flasks
  • Glass phials
  • Glass ampoules
  • Preserving jars
  • Certain glass closures

Glass packaging under HSN 7010 generally attracts 18% GST.

HSN Code for Iron and Steel Packaging

Iron or steel packaging containers generally fall under:

HSN 7310

This heading covers qualifying:

  • Drums
  • Cans
  • Boxes
  • Casks
  • Similar iron or steel containers

HSN 7310 generally applies to containers with a capacity not exceeding 300 litres, subject to the tariff description.

These products generally attract 18% GST.

HSN Code for Aluminium Packaging

Aluminium containers generally fall under:

HSN 7612

This heading commonly covers:

  • Aluminium cans
  • Aluminium drums
  • Aluminium boxes
  • Similar aluminium containers

Aluminium packaging under HSN 7612 generally attracts 18% GST.

GST Rate on Packaging Materials

There is no single GST rate for all packaging materials.

The applicable rate depends on the material and tariff classification.

Common GST rates include:

  • Plastic packaging under 3923 – 18%
  • Corrugated paper cartons under applicable 4819 classification – 12%
  • Other applicable paper packaging under 4819 – 18%
  • Wooden packing cases and pallets under 4415 – 12%
  • Glass containers under 7010 – 18%
  • Iron/steel packing containers under 7310 – 18%
  • Aluminium containers under 7612 – 18%

How to Choose the Correct HSN Code for Packaging Materials

1. Identify the Material

First determine whether the packaging is made from:

  • Plastic
  • Paper or paperboard
  • Wood
  • Glass
  • Iron or steel
  • Aluminium
  • Another material

2. Identify the Product Form

Determine whether the item is:

  • A box
  • A carton
  • A bag
  • A bottle
  • A jar
  • A drum
  • A crate
  • A pallet
  • A cap or closure

3. Distinguish Packaging Articles from Packaging Raw Material

A finished plastic bottle or bag can fall under HSN 3923, but plastic film supplied as raw packaging material may fall under headings such as 3920 or 3921.

Similarly, a finished cardboard box can fall under 4819, while plain paperboard sheets may have a different classification.

4. Use the Most Specific HSN

Do not use HSN 3923 simply because the product is used for packaging.

HSN 3923 applies specifically to plastic packing articles.

5. Check the GST Rate for the Exact Product

Example Invoice Entries

ItemHSN CodeGST Rate
Plastic Packaging Box39231018%
Plastic Bottle39233018%
Corrugated Carton481912%
Wooden Packing Crate441512%
Glass Bottle701018%
Steel Drum731018%

Related HSN Codes

HSN CodeDescription
3923Plastic articles for packing or conveying goods
3920Certain plastic sheets, film, foil and strip
3921Other plastic sheets, film, foil and strip
4819Paper/paperboard packing containers
4415Wooden cases, boxes, crates and pallets
7010Glass packing containers
7310Iron or steel packing containers
7612Aluminium packing containers

FAQs About Packaging Materials HSN Code

What is the HSN code for packaging materials?

There is no single HSN code for all packaging materials. The code depends on the material. Plastic packaging commonly falls under 3923, paper packaging under 4819, wooden packaging under 4415, and glass packaging under 7010.

What is the HSN code for plastic packaging?

Plastic articles used for the conveyance or packing of goods generally fall under HSN 3923.

What is the HSN code for cardboard boxes?

Paper and paperboard cartons, boxes and similar packing containers generally fall under HSN 4819.

What is the HSN code for wooden packaging?

Wooden packing cases, boxes, crates and pallets generally fall under HSN 4415.

What is the HSN code for glass bottles used for packaging?

Glass bottles, jars and similar containers used for packing goods generally fall under HSN 7010.

What is the GST rate on plastic packaging?

Plastic packaging under HSN 3923 generally attracts 18% GST.

What is the GST rate on cardboard boxes?

Corrugated paper or paperboard cartons generally attract 12% GST, while certain other non-corrugated paper packaging products under HSN 4819 generally attract

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