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% (condition-dependent — see the table below), 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 | condition |
|---|---|---|
| 18% | 9% + 9% | Sch II S.No 124 |
| 18% | 9% + 9% | Sch II S.No 200 |
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
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more specific codes under 3923
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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