The West Bengal Authority for Advance Ruling (WBAAR) has ruled that Polypropylene (PP) Packing Boxes manufactured by Jai Hind Plastic are classifiable under HSN 39231090 for the purposes of the Goods and Services Tax (GST).
The Authority further clarified that lids, caps, and covers supplied along with these packing boxes are to be classified separately under HSN 39235090, as they fall under a distinct tariff category.
The petitioner, Jai Hind Plastic, a Kolkata-based manufacturer of PP packing boxes made from plastic granules, asked for an advance ruling to determine the correct HSN classification of its products.
The company had been categorising the goods under HSN 392390 and levying GST at the 18% rate, including 9% CGST and 9% SGST.
The applicant before the authority said that PP packing boxes are made using semi-automatic machinery at its factory in Kolkata and are utilised for packing goods.
The company expressed that no dispute had arisen for the GST rate; however, it asked for confirmation of the precise tariff heading to ensure accurate compliance under GST law.
The Authority analysed the pertinent norms of Chapter 39 of the Customs Tariff Act, 1975, which includes plastics and articles thereof. It said that PP packing boxes are articles used for the conveyance or packing of goods and are made of plastic.
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Hence, they come within tariff heading 3923, which includes “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.”
WBAAR, on examining the tariff structure, said that PP packing boxes, being like boxes, cases, crates, and similar articles, are covered under tariff item 39231090. Beyond this, the lids, caps, and closures made of plastic are categorised under tariff item 39235090.
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The authority said that products counted under sub-heading 3923 are covered under Serial No. 124 of Schedule II of Notification No. 01/2017-Central Tax (Rate), as changed, and hence 18% GST is to be charged (9% CGST and 9% SGST). Therefore, the advance ruling was pronounced in favour of the classification adopted by the petitioner.
| Case Title | Jai Hind Plastic |
| GSTN No. | 19AAKFJ0306J1ZE |
| Case No. | WBAAR 34 of 2025-26 |
| Applicant’s representative heard | Mr. R.C. Agarwal |
| West Bengal AAR | Read Order |
