{"id":75800,"date":"2026-05-27T07:29:14","date_gmt":"2026-05-27T07:29:14","guid":{"rendered":""},"modified":"2026-05-27T07:29:14","modified_gmt":"2026-05-27T07:29:14","slug":"plastic-packing-article-classification-places-pp-boxes-under-39231090-and-lids-caps-covers-under-39235090","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75800","title":{"rendered":"Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090."},"content":{"rendered":"<p>Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.<br \/>Case-Laws<br \/>GST<br \/>Polypropylene packing boxes were treated as plastic packing articles under Chapter 39 because the material used was polypropylene and the manufacturing process produced moulded plastic goods. On that basis, the boxes were classified under heading 3923 and, as they did not fit any more specific sub-heading for boxes, cases or crates, were placed in tariff item 39231090. The associated plastic stoppers, lids, caps and covers were separately classified under the specific sub-heading for plastic closures in heading 3923 and, absent a more specific entry, under tariff item 39235090.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=100176\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.Case-LawsGSTPolypropylene packing boxes were treated as plastic packing articles under Chapter 39 because the material used was polypropylene an&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75800","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75800"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75800\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}