Plastic Bags HSN Code 3923 and GST Rate
Sacks and bags of plastics, including carry bags, garbage bags and woven sacks.
- HSN code
- 3923
- GST rate
- 18%
- Chapter
- 39: Plastics
- Before 22 Sep 2025
- No change
What is the HSN code for plastic bags?
Plastic Bags falls under HSN 3923, in chapter 39 (Plastics).
Plastic bags are heading 3923 at 18%. Woven polypropylene sacks are textile made ups of 630533, and jute and cotton shopping bags are 5%. Single use plastic bans and thickness limits are a separate legal matter from GST.
| Code | Description |
|---|---|
| 392321 | Sacks and bags of polymers of ethylene (LDPE, HDPE) |
| 392329 | Sacks and bags of other plastics |
| 630533 | Woven sacks of polyethylene or polypropylene strip (heading 6305) |
GST rate on plastic bags
The GST rate on plastic bags is 18%. 18% on plastic bags of heading 3923. Paper sacks and biodegradable bags are 5% since 22 September 2025. Check local bans on thin carry bags.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3923 |
| Above Rs 5 crore | 6 on every invoice | 392321, 392329, 630533 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 39 |
Sample GST invoice line for plastic bags
Here is how a line for plastic bags looks on a tax invoice within one state: 100 × kg at Rs 160.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Plastic Bags | 3923 | 100 × kg | 160.00 | 16,000.00 | 1,440.00 | 1,440.00 | 18,880.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,880.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 39 at a glance
Chapter 39 (Plastics) covers: Plastics in primary forms (granules, resins) and articles of plastic.
Other pages in chapter 39
Related HSN codes
Products often bought, sold or invoiced together with plastic bags:
Frequently asked questions
What is the HSN code for plastic bags?
Plastic Bags falls under HSN 3923: sacks and bags of plastics, including carry bags, garbage bags and woven sacks. Common 6 digit codes are 392321 for sacks and bags of polymers of ethylene (LDPE, HDPE) and 392329 for sacks and bags of other plastics.
What is the GST rate on plastic bags?
18% on plastic bags of heading 3923. Paper sacks and biodegradable bags are 5% since 22 September 2025. Check local bans on thin carry bags.
How many digits of the plastic bags HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3923 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 392321, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.