HSN code for plastic bag.
Plastic bag is classified under HSN code 3923 (ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
Plastic containers, boxes, crates, bags and other articles used for holding or transporting goods. Also includes plastic stoppers, lids, caps, closures and similar sealing devices.
gst rates for plastic bag
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | Sch II S.No 1249/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods | Sch II S.No 2009/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
more specific codes under 3923
Not 100% sure this is your code?
Get it confirmed by a CA or customs expert before you invoice or import.
Full detail — official text, every sub-code and rate history — on the HSN 3923 code page → · chapter 39 — Plastics and articles thereof
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing