Plastic bottles HSN Code
GST rates and HSN code for Plastic bottles.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 [Other Than Bangles Of Plastic, Plastic Beads And Feeding Bottles] | 3926 | 18% | – | 15/11/2017 01/07/2017 | – |
| Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Stoppers, Lids, Caps And Other Closures : Caps And Closures For Bottles | 39235010 | 18% | – | 1/01/2020 1/10/2019 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot | 39269049 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Plastic Bangles | 3926 | Nil | – | 01/07/2017 | – | |
| Waste, Parings And Scrap, Of Plastics – Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Nitrate Film Scrap Plasticized | 39159073 | 18% | – | 13/10/2017 | – | |
| Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Carboys, Bottles, Flasks And Similar Articles: Insulated Ware | 39233010 | 18% | – | 1/01/2020 1/10/2019 | – | |
| Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics – Carboys, Bottles, Flasks And Similar Articles: Other | 39233090 | 18% | – | 1/01/2020 1/10/2019 | – | |
| Miscellaneous articles of base metal | 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 Crown Corks | 83091000 | 18% | – | 01/07/2017 | – |
| 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 – Other : Pilfer Proof Caps For Packaging, All Sorts, With Or Without W | 83099010 | 18% | – | 01/07/2017 | – | |
| Glass and glassware | Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules And Other Containers, Of Glass, Of A Kind Used For The Conveyance Or Packing Of Goods; Preserving Jars Of Glass; Stoppers, Lids And Other Closures, Of Glass – Ampoules | 70101000 | 18% | – | 01/07/2017 | – |
| Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules And Other Containers, Of Glass, Of A Kind Used For The Conveyance Or Packing Of Goods; Preserving Jars Of Glass; Stoppers, Lids And Other Closures, Of Glass – Stoppers, Lids And Other Closures | 70102000 | 18% | – | 01/07/2017 | – | |
| Carboys, Bottles, Flasks, Jars, Pots, Phials, Ampoules And Other Containers, Of Glass, Of A Kind Used For The Conveyance Or Packing Of Goods; Preserving Jars Of Glass; Stoppers, Lids And Other Closures, Of Glass – Other | 70109000 | 18% | – | 01/07/2017 | – | |
| Footwear, gaiters and the like; parts of such articles | Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Leather Other Footwear: Other: Leather Sandals With Plastic Or Synthetic Sole | 64039920 | 18% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 84224000 | 18% | – | 01/07/2017 | – |
| Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 8422 | 28% | – | 01/07/2017 | – | |
| Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 84221900 | 28% | – | 01/07/2017 | – | |
| Dish Washing Machines; Machinery For Cleaning Or Drying Bottles Or Other Containers; Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers; Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers; | 84229020 | 28% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Particle Board And Similar Board (For Example, Oriented Strand Board And Wafer Board) Of Wood Or Other Ligneous Materials, Whether Or Not Agglomerated With Resins Or Other Organic Binding Substances- Other: Plastic Laminated Sheets: Veneered Particle Boar | 44109012 | 18% | – | 15/11/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths – Fire Clay: Non-Plastic | 25083010 | 5% | – | 01/07/2017 | – |
| Rubber and articles thereof | Hygienic Or Pharmaceutical Articles (Including Teats), Of Vulcanised Rubber Other Than Hard Rubber, With Or Without Fittings Of Hard Rubber – Other : Hot Water Bottles | 40149010 | 18% | – | 01/07/2017 | – |
Understanding the Plastic Bottles HSN Code
Plastic bottles are ubiquitous, serving as essential containers for everything from beverages and cosmetics to chemicals and pharmaceuticals. For manufacturers, distributors, and businesses dealing with plastic bottles in India, understanding the correct HSN (Harmonized System of Nomenclature) code is vital for accurate GST (Goods and Services Tax) compliance.
These versatile containers fall under the expansive category of “Plastics and articles thereof,” with specific sub-classifications depending on their type and intended use.
The Right HSN for Plastic Bottles
The HSN system precisely categorizes plastic bottles based on their function as articles for conveyance or packing of goods. The relevant Chapter is 39: Plastics and articles thereof.
Within this chapter, plastic bottles are predominantly found under the heading dedicated to packaging articles made of plastics:
- HSN Code 3923: This heading broadly covers “Articles For The Conveyance Or Packing Of Goods, Of Plastics; Stoppers, Lids, Caps And Other Closures, Of Plastics.”
For more specific classification, especially for the bottles themselves, we delve deeper:
- HSN Code 39233010: This code is designated for “Carboys, Bottles, Flasks And Similar Articles: Insulated Ware” made of plastics, used for conveyance or packing. This covers your insulated plastic water bottles or thermoware.
- HSN Code 39233090: This code applies to “Carboys, Bottles, Flasks And Similar Articles: Other” plastic bottles, meaning non-insulated plastic bottles used for conveyance or packing of goods. This is likely the most common HSN for general-purpose plastic bottles.
Additionally, for the essential accompanying components:
- HSN Code 39235010: This code specifically covers “Stoppers, Lids, Caps And Other Closures: Caps And Closures For Bottles” made of plastics.
Navigating the GST Rates
For all the aforementioned HSN codes related to plastic bottles and their closures (39233010, 39233090, and 39235010), the applicable GST rate is 18%. This rate became effective from January 1, 2020, following a rate revision that came into effect on October 1, 2019.
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