SankalpThe HS code for metal bottle caps is heading 8309: aluminium ROPP caps and other metal screw caps fall under 8309 90, and crown corks under 8309 10. Plastic bottle caps are a different heading, 3923 50. The same code is the HSN code on a GST invoice, and the GST rate that follows is set by notification, so read the current rate for your full eight-digit line on the CBIC or GST portal at the time of the transaction.
HS codes for bottle caps, liners and aluminium sheet
The material decides the heading, not the purpose. A cap made of aluminium is classified with base-metal closures in chapter 83; the same cap moulded in polypropylene sits in the plastics chapter. The table below covers the closures a bottler buys and the materials a closure maker buys, at the four and six-digit level the World Customs Organization sets internationally.
| What you are classifying | HS code | What the heading covers |
|---|---|---|
| Aluminium ROPP caps and other metal screw caps | 8309 90 | Stoppers, caps, lids, capsules and seals of base metal, other than crown corks |
| Crown corks | 8309 10 | Crown corks of base metal |
| Plastic bottle caps (polypropylene, HDPE) | 3923 50 | Stoppers, lids, caps and other closures, of plastics |
| Natural cork stoppers | 4503 10 | Corks and stoppers, of natural cork |
| Rubber stoppers | 4016 | Other articles of vulcanised rubber |
| Glass stoppers | 7010 | Includes stoppers, lids and other closures, of glass |
| A cap with its liner fitted | The cap’s heading | A lined cap is classified as the cap |
| Liners and wads bought loose | Follows the material and form | Plastics in chapter 39 (sheet and film in 3919 to 3921, other articles in 3926), rubber in 4016, cork in 4503 or 4504 |
| Aluminium sheet and strip for closure shells | 7606 | Aluminium plates, sheets and strip, thicker than 0.2 mm |
| Aluminium foil | 7607 | Aluminium foil not thicker than 0.2 mm |
| Glass bottles | 7010 | Bottles, jars and other glass containers for packing goods |
| PET preforms and bottles | 3923 30 | Carboys, bottles, flasks and similar articles, of plastics |
| Capping machines | 8422 30 | Machinery for filling, closing, sealing or capsuling bottles and other containers |
Two lines in that table catch people out. The first is aluminium: heading 7606 starts above 0.2 mm and 7607 covers 0.2 mm and below, and closure stock sits close to that line, so the thickness on the mill certificate decides which heading the coil takes. Gauge itself is covered in ROPP cap weight and gauge. The second is liners: a liner inside a finished cap is part of the cap, but the same liner material bought as sheet or discs is classified on its own material.
Because the aluminium ROPP cap is a base-metal closure, 8309 90 is its starting point. Aluminium counts as a base metal for the tariff, which is why an aluminium cap does not go under the general aluminium articles heading.
How the code is structured
An HS-based code is read left to right, with each pair of digits narrowing the classification. The first six digits are international; India adds two more.
| Level | Digits | Example for an aluminium ROPP cap | Set by |
|---|---|---|---|
| Chapter | 83 | Miscellaneous articles of base metal | World Customs Organization |
| Heading | 8309 | Stoppers, caps and lids of base metal | World Customs Organization |
| Subheading | 8309 90 | Other, beyond crown corks | World Customs Organization |
| National tariff line | Eight digits | India-specific line under 8309 90 | India’s Customs Tariff and the ITC-HS schedule |
For a customs declaration, work down to the full eight-digit line on the current schedule rather than stopping at the heading. Crown corks have no further split, so their Indian line is 8309 10 00. The eight-digit lines under 8309 90 are read off the current Customs Tariff published by CBIC, because national lines are revised with the Finance Act and by notification.
HSN on a GST invoice
HSN, the Harmonised System of Nomenclature, is the same code used for GST. What changes is how many digits the invoice has to carry, and that depends on the supplier’s turnover.
| Supplier’s aggregate turnover in the previous financial year | HSN digits on the invoice |
|---|---|
| Up to 5 crore rupees | Four digits on supplies to registered buyers, so 8309 for a metal cap |
| Above 5 crore rupees | Six digits on all invoices, so 8309 90 for an aluminium ROPP cap |
A buyer’s purchase order and the supplier’s invoice should carry the same code. If they do not, sort it out before the goods move, because the code on the invoice is the one that points to the rate charged.
The duty and tax position, in general terms
The HS code is the anchor for every tax on the transaction, but the rate attached to it is set by notification and revised. The GST Council restructured the rate slabs with effect from 22 September 2025, so a rate for packaging goods quoted in an article written before then may no longer apply. What follows is the structure of each charge, not the rate.
| Transaction | What is charged | Where to confirm the current position |
|---|---|---|
| Buying caps from an Indian manufacturer | GST at the rate for the HSN code, creditable for a registered buyer | GST portal and GST Council rate notifications |
| Importing caps into India | Basic customs duty, the Social Welfare Surcharge on it, and IGST on the value including those duties; IGST is creditable, basic duty is not | CBIC tariff and notifications; bill of entry through ICEGATE |
| Importing aluminium sheet or foil | The same heads under 7606 or 7607, plus any trade remedy duty in force on a particular product from a particular country | CBIC notifications |
| Exporting caps from India | A zero-rated supply for GST, under a letter of undertaking or with IGST paid and refunded; drawback and export incentive rates are set per tariff line | CBIC for drawback, DGFT for export schemes |
On imports, duty is assessed on a value that includes freight and insurance to the Indian port, so a cheap cap shipped expensively pays duty on the freight as well. A wrong code can mean the wrong duty, a held shipment or a query from customs. The full cost comparison is in importing caps vs buying domestic, and the export paperwork, including the code on the commercial invoice, is in exporting ROPP caps from India.
If you are invoicing or filing, your tax advisor or the GST portal is the authority. This page is background on classification, not tax advice.
A practical note for buyers and sellers
For a manufacturer like R Vision, which makes aluminium ROPP closures (Aqua Cap and Bev Cap) in Sinnar (Nashik), Maharashtra, heading 8309 is the starting point. If you are buying, ask the supplier for the exact HSN code they invoice under and confirm the GST rate on the portal so your purchase order and books line up. If you are importing, match the code on your bill of entry to the same heading to avoid a classification dispute. The supplier’s registration and address details sit in the R Vision company profile.
On the commercial side of the same purchase order, what drives ROPP cap prices in India explains how the pre-tax number is built, how to choose a ROPP cap manufacturer in India covers what to confirm before ordering, and bottle cap manufacturing in India maps who makes what. The closure guides are indexed on the Learn hub.
Frequently asked questions
What is the HS code for bottle caps in India?
Metal bottle caps fall under HS heading 8309. Aluminium ROPP caps and other metal screw caps are 8309 90, and crown corks are 8309 10, which is 8309 10 00 at the eight-digit Indian level. Plastic caps are classified separately under 3923 50. For a customs declaration, work down to the full eight-digit line on the current tariff schedule.
What is the HSN code for plastic bottle caps?
Plastic bottle caps, including polypropylene and HDPE screw caps, fall under 3923 50, which covers stoppers, lids, caps and other closures of plastics. The material decides the heading, so an aluminium cap of the same size and shape sits under 8309 instead.
What HS code does aluminium sheet for caps take?
Aluminium plates, sheets and strip thicker than 0.2 mm fall under heading 7606, and aluminium foil of 0.2 mm or less falls under 7607. Closure stock sits close to that boundary, so the thickness stated on the mill certificate decides the heading, and whether the metal is alloyed sets the six-digit line.
What GST rate applies to bottle caps?
The GST rate is tied to the HSN code through rate notifications, and those rates are revised; the slabs were restructured with effect from 22 September 2025. Rather than rely on a fixed figure, look up the current rate for your exact code on the CBIC or GST portal at the time of the transaction. This guide is background, not tax advice.
How many HSN digits go on a GST invoice for caps?
It depends on the supplier’s aggregate turnover in the previous financial year. Up to 5 crore rupees, four digits are required on supplies to registered buyers, so 8309 for a metal cap. Above 5 crore rupees, six digits are required on all invoices, so 8309 90 for an aluminium ROPP cap.
Why does the HS code matter for importing caps?
The HS code sets the basic customs duty, the surcharge on it and the IGST charged at the border, and it identifies the goods on the shipping documents. A wrong code can mean the wrong duty, held shipments or a compliance query. Matching the code on the bill of entry to the supplier’s invoice keeps the import clean and the landed cost accurate.
Sources
- World Customs Organization, for the Harmonized System headings and subheadings.
- Central Board of Indirect Taxes and Customs, for the Customs Tariff, GST rate notifications and drawback.
- GST Council and the GST portal, for rate decisions and invoice requirements.
- Directorate General of Foreign Trade, for the ITC-HS schedule and export schemes.
- ICEGATE, for bill of entry filing.
To buy aluminium ROPP closures against a purchase order, see the bulk ROPP cap orders page, the Aqua Cap and Bev Cap pages, or contact us.