Case of Jai Hind Plastic, AAR West Bengal Ruling Dated 25th May 2026. AAR ruled that plastic packaging boxes manufactured by the applicant are classifiable under HSN 39231090 (under articles for the conveyance or packing of goods). Any lids, caps, or covers supplied along with these boxes are classified under HSN 39235090. Both the packing boxes and their associated closures attract an 18% GST.