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GST GST Rate HSN CODE

All HS Codes or HSN Codes for packing with GST Rates in 2025 

Narendra Kumar
20 Jan, 2026 20 Jan, 2026
HSN CODE

HSN Codes for packing materials, including the specified ones under chapters such as 6305 (jute bags), 3923 (plastic packing), 4819/7010 (paper/glass), and 4008 (rubber), primarily attract a 5% or 18% GST rate as of 22nd September 2025. 

Common Packing HSN Categories 

Jute/Textile Bags (6305): Flexible intermediate bulk containers and sacks at 5%.​ 

Plastic Packing (3923): Bags, films, stoppers, caps at 18%.​ 

Paper/Cardboard Boxes (4819): Cartons, sacks, bags at 5% (reduced from 12%).​ 

Glass Containers (7010): Bottles, jars at 18%.​ 

Rubber Packing (4008): Tubes, hoses for packing at 18%. 

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Chapter Description HSN Code Rate (%) CESS (%) Effective Date Rate Revision 
Other made-up textile articles; sets; worn clothing and worn textile articles; rags Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Sacking Bags 63051040 18% – 22/09/2025 5% 
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Jute Corn (Grains) Sacks 63051020 18% – 22/09/2025 5% 
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Cotton 63052000 18% – 22/09/2025 5% 
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Jute Or Of Other Textile Bast Fibres Of Heading 5303: Paper Laminated Hessian Jute 63051070 18% – 22/09/2025 5% 
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Man-Made Textile Materials: Other 63053900 18% – 22/09/2025 5% 
Sacks And Bags, Of A Kind Used For The Packing Of Goods Of Man-Made Textile Materials: Other, Of Polyethylene Or Polypropylene Strip Or The Like 63053300 0 – 22/09/2025 5% 
Miscellaneous articles of base metal Stoppers, Caps And Lids (Including Crown Corks, Screw Caps And Pouring Stoppers), Capsules For Bottles, Threaded Bungs, Bung Covers, Seals And Other Packing Accessories, Of Base Metal Crown Corks 83091000 18% – 22/09/2025 18% 
Plastics and articles thereof Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Other: Other 39239090 18% – 22/09/2025 18% 
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Stoppers, Lids, Caps And Other Closures: Caps And Closures For Bottles 39235010 18% – 22/09/2025 18% 
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Stoppers, Lids, Caps And Other Closures: Other 39235090 18% – 22/09/2025 18% 
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Sacks And Bags (Including Cones)Of Polymers Of Ethylene 39232100 18% – 22/09/2025 18% 
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Boxes, Cases, Crates And Similar Articles: Insulated Ware 39231030 18% – 22/09/2025 18% 
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Other: Aseptic Bags 39239020 18% – 22/09/2025 18% 
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Carboys, Bottles, Flasks And Similar Articles: Insulated Ware 39233010 18% – 22/09/2025 18% 
Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Carboys, Bottles, Flasks And Similar Articles: Other 39233090 18% – 22/09/2025 18% 
(waste and scrap) paper or paperboard Cartons, Boxes, Cases, Bags, And Other Packing Containers, Of Paper, Paperboard, Cellulose Wadding Or Webs Of Cellulose Fibres; Box Files, Letter Trays, And Similar Articles, Of Paper Or Paperboard Of A Kind Used In Offices, Shops, Or The Like – Other Sacks 48194000 18% – 22/09/2025 5% 
Glass and glassware Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules, And Other Containers, Of Glass, Of A Kind Used For The Conveyance Or Packing Of Goods; Preserving Jars Of Glass; Stoppers, Lids, And Other Closures, Of Glass – Ampoules 70101000 18% – 22/09/2025 18% 
Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules, And Other Containers, Of Glass, Of A Kind Used For The Conveyance Or Packing Of Goods; Preserving Jars Of Glass; Stoppers, Lids, And Other Closures, Of Glass – Stoppers, Lids, And Other Closures 70102000 18% – 22/09/2025 18% 
Rubber and articles thereof Plates, Sheets, Strip, Rods, And Profile Shapes, Of Vulcanised Rubber Other Than Hard Rubber – Of Non-Cellular Rubber: Other: Tread Rubber And Tread Packing Strip For Resoling, Repairing, Or Retreading Rubber Tyres 40082940 18% – 22/09/2025 18% 
       

Conclusion  

The GST framework for packing materials in 2025 displays a clear distribution – low 5% slab for eco-friendly, textile-based packaging and a standard 18% slab for plastic, glass, paperboard, and rubber-based packaging.  

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As per the above data: 

  • Jute and natural textile packing materials (HSN 6305) continue on a concessional 5% GST rate to promote sustainable packaging.  
  • Plastic packaging products (HSN 3923) including caps, stoppers, closures, bags, and crates attract 18% GST rate. 
  • Paper/Carton-based packaging (HSN 4819) shows a positive regulatory trend, with some items revised downward to 5% GST rate. It implies policy alignment towards recyclable packaging solutions.  
  • Glass packaging (HSN 7010) and rubber-based packing materials (HSN 4008) stay under the 18% GST bracket with no backward revision. 

Seeking expert guidance and assistance in GST registration? Consult our GST experts at Enterslice.  

FAQs 

  1. Why is the HSN code required for packing material? 

    HSN code clearly identifies the type of product. It makes it easier to set the correct GST rate. Giving the wrong code can cause problems later. 

  2. How much GST is charged on jute or cloth bags? 

    Jute or cloth bags usually attract 5% or 18% GST. Which rate will be charged on which bag, you have to decide by looking at its specific code.

  3. What is the GST rate on plastic bags or boxes? 

    Plastic bags, boxes, or bottle caps are usually charged 18% GST. These fall under the 3923 code. 

  4. Do you have to pay less GST on paper boxes? 

    Yes, most paper boxes or cartons now have 5% GST. Earlier, the rate was a little higher. 

  5. How much GST is payable on glass bottles or jars? 

    Glass bottles, jars, or ampoules generally fall under 18% GST. They mainly come under code 7010. 

  6. What is the GST rate on packing items made of rubber? 

    Rubber strips, tubes, or packing shapes generally attract 18% GST. These come under HSN 4008. 

  7. Why was the rate changed on September 22, 2025? 

    The government has changed the rates in some codes to simplify and equalize the rates for the packaging sector. This has made it more convenient to do business.

  8. What can be the problem of using the wrong HSN code? 

    Giving the wrong code can result in the GST rate being wrong. This can lead to notices, penalties, or trouble in correcting returns. 

  9. Can small businesses fix the HSN code themselves? 

    Yes, they can. However, if the product is made of different materials, it is better to seek advice. There is a risk of making a mistake. 

  10. Does the HSN code change frequently? 

    Not very often. However, sometimes the government changes the rates or descriptions. So, it is important to keep an eye on the updates. 
     

READ  All HS Codes or HSN Codes for cloth with GST Rates

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