HSN 8309: Stoppers, caps, lids (including crown corks, screw caps,…
HSN code 8309 covers: Stoppers, caps, lids (including crown corks, screw caps, pouring stoppers); capsules for bottles, threaded bungs, bung covers, seals and other packaging accessories, of base metal.
The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:
- 5% — Idols of wood, stone [including marble] and metals [other than those made of precious metals]
- 18% — 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
Pick the line that matches what you're billing.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8309
This heading has 2 subheadings, including: Stoppers; corks, of base metal, Stoppers; caps and lids, of base metal. Use the HSN/SAC finder to pin down the exact code.
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