The HSN code for sacks and bags used for packing goods is 6305. It covers jute sacks, cotton packing bags, synthetic-fibre sacks and flexible intermediate bulk containers. The applicable GST rate is generally 5% or 18%, depending on the material, product description and relevant tax entry.
What Is the HSN Code for Sacks and Bags?
Sacks and bags used for packing goods are classified under HSN heading 6305, which belongs to Chapter 63 of the Indian Customs Tariff.
This heading covers textile sacks and bags designed to store, transport or package goods such as grains, fertilisers, cement and other bulk materials.
The exact HSN code depends on the material used to manufacture the bag and its construction.
| Particular | Details |
|---|---|
| Product | Sacks and bags used for packing goods |
| HSN heading | 6305 |
| HSN chapter | 63 |
| Classification | Other made-up textile articles |
| Common materials | Jute, cotton and synthetic fibres |
| GST rate | 5% or 18%, depending on the applicable entry |
HSN 6305 is not a universal code for handbags, shopping bags or luggage.
HSN Codes for Different Types of Sacks and Bags
The Indian Customs Tariff classifies packing sacks and bags according to their material and construction.
| Type of sack or bag | HSN code |
|---|---|
| Jute bagging for raw cotton | 63051010 |
| Jute sacks used for grains | 63051020 |
| Jute sacking bags | 63051040 |
| Other sacks and bags of jute or similar bast fibres | 63051090 |
| Cotton sacks and packing bags | 63052000 |
| Flexible intermediate bulk containers (FIBCs) of man-made textile materials | 63053200 |
| Other sacks and bags of polyethylene or polypropylene strip materials | 63053300 |
| Other sacks and bags of man-made textile materials | 63053900 |
| Sacks and bags of other textile materials | 63059000 |
Note: These classifications apply only when the finished product meets the relevant tariff description. Certain plastic packaging bags fall under Chapter 39 rather than Chapter 63.
GST Rate on Sacks and Bags in India
The GST rate on sacks and bags depends on their classification and the applicable product-specific entry.
Under Notification No. 9/2025-Central Tax (Rate), effective from 22 September 2025, the main distinctions include:
1. Textile sacks and bags
Qualifying made-up textile sacks and bags under Chapter 63, other than specified exclusions, generally attract:
- 5% GST when the sale value does not exceed ₹2,500 per piece.
- 18% GST when the sale value exceeds ₹2,500 per piece.
2. Polypropylene and polyethylene woven sacks
Woven and non-woven bags and sacks made from polyethylene or polypropylene strips, whether laminated or not, and used for packing goods attract 18% GST under the specific entry covering HSN 3923 or 6305.
3. Flexible intermediate bulk containers
FIBCs classified under 63053200 attract 18% GST.
4. Other specified synthetic-fibre sacks
Products classified under 63053300 are excluded from the general 5% textile entry. Their exact GST treatment should be checked against the specific product description.
The current notification contains separate entries for these categories. Therefore, the ₹2,500 threshold should not be applied to PP/PE woven sacks or FIBCs that are expressly covered by the 18% entries.
GST Calculation Example
Suppose a packaging supplier sells polypropylene woven sacks worth ₹20,000, excluding GST.
| Particular | Amount |
|---|---|
| Taxable value | ₹20,000 |
| GST @ 18% | ₹3,600 |
| Total invoice value | ₹23,600 |
For an intra-state transaction, the GST amount consists of ₹1,800 CGST and ₹1,800 SGST.
This example applies to qualifying PP woven packing sacks taxable at 18%.
Types of Sacks and Bags Covered Under HSN 6305
1. Jute Sacks and Gunny Bags
Jute sacks are commonly used for packing agricultural produce, grains and other bulk commodities.
They generally fall under HSN 630510, with further classification based on their intended use.
For example, jute grain sacks fall under 63051020, while jute sacking bags fall under 63051040.
2. Cotton Packing Bags
Cotton sacks used for packing goods fall under HSN 63052000.
They are commonly used for storing or transporting textile goods, agricultural products and other merchandise.
3. Polypropylene Woven Sacks
PP woven sacks are widely used for packing rice, flour, fertilisers and construction materials.
Depending on their construction and tariff classification, they may fall under HSN 63053300 or 3923.
Qualifying woven and non-woven PP/PE strip sacks used for packing goods attract 18% GST.
4. Flexible Intermediate Bulk Containers (FIBCs)
FIBCs, commonly called jumbo bags or bulk bags, are used to transport large quantities of powders, granules and industrial materials.
They fall under HSN 63053200 and attract 18% GST.
Difference Between Packing Sacks and Other Bags
Not every product described as a bag falls under HSN 6305.
| Bag category | Common HSN heading |
|---|---|
| Textile sacks used for packing goods | 6305 |
| Plastic bags and sacks for packing goods | 3923 |
| Paper sacks and bags | 4819 |
| Handbags and certain shopping bags | 4202 |
The correct heading depends on the material, design and intended use.
For example, a jute sack used to transport grain generally falls under 6305, while a finished jute fashion handbag may fall under 4202.
For broader packaging classifications, see the HSN code for packaging materials.
FAQs About Sacks and Bags HSN Codes
What is the HSN code for sacks and bags?
The HSN code for sacks and bags used for packing goods is 6305. The exact eight-digit classification depends on the material and construction of the bag.
What is the GST rate on jute sacks and bags?
Qualifying jute packing sacks under Chapter 63 generally attract 5% GST when the sale value does not exceed ₹2,500 per piece and 18% when it exceeds ₹2,500 per piece, subject to the applicable GST entry.
What is the HSN code for PP woven bags?
PP woven packing bags may fall under 63053300 or 3923, depending on their construction. Qualifying woven or non-woven PP/PE strip sacks used for packing goods attract 18% GST.
What is the HSN code for jumbo bags?
Flexible intermediate bulk containers, commonly known as jumbo bags or FIBCs, are classified under HSN 63053200 and attract 18% GST.
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Businesses dealing in sacks, bags and packaging materials often stock products made from different materials, with varying sizes and GST rates.
With myBillBook billing software, businesses can create GST invoices, manage inventory and track product-wise sales.
Using the correct HSN code helps maintain accurate product and tax records.
Sources
- CBIC – GST Goods and Services Rates
- Notification No. 9/2025-Central Tax (Rate)
- GST Portal – Search HSN Code
- DGFT – Indian Trade Classification
Last Reviewed: 16 October 2026
