Dustbin HSN Code

Understanding the Dustbin HSN Code and GST

Dustbins, also known as trash cans or waste bins, are indispensable items in every household, office, and public space, playing a crucial role in waste management. For businesses involved in their manufacturing, import, or sale, understanding the correct HSN (Harmonized System of Nomenclature) code and the applicable Goods and Services Tax (GST) rate is vital for compliance and smooth operations.

Locating the Dustbin HSN Code

The provided data, though concise, offers a direct and clear HSN code for dustbins when they are made of plastic.

• 3924: This broad HSN heading covers “Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics.”

Within this category:

• The most common HSN code for plastic dustbins, falling under “Other Household Articles,” is 39249090 (for other articles under this heading). While 3924 is provided as a general heading in the data, plastic dustbins would commonly fall under a more specific subheading like 39249090 or sometimes 39241090 (if specifically classified under kitchenware and then “other” within that). The given data directly specifies “3924” as applicable.

This classification makes sense, as plastic dustbins are widely used household articles.

It’s important to consider that if a dustbin is made of a material other than plastic (e.g., metal, wood), its HSN code would change to the relevant chapter for that material (e.g., Chapter 73 for iron or steel articles, Chapter 74 for copper articles, Chapter 76 for aluminum articles). However, the provided data focuses solely on plastic dustbins.

Understanding the GST Rate for Dustbins

Based on the provided data:

• Plastic dustbins, classified under HSN 3924, are subject to an 18% GST rate. This rate has been effective since July 1, 2017.

This consistent rate simplifies the tax calculation for plastic dustbins.