Plastic Water Bottle HSN Code
GST rates and HSN code for Plastic Water Bottle.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – |
| 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 | – |
| Beverages, spirits and vinegar | Drinking Water Packed In 20 Litres Bottle | 2201 | 12% | – | 25/01/2018 1/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Water Rides | 95082500 | 18% | – | – | – |
| Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Water-Skis, Surf-Boards, Sailboar | 95062900 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Water Park Amusements | 95082600 | 18% | – | – | – | |
| Services | Water Distribution Services | 996921 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B | 84021910 | 18% | – | 01/07/2017 | – |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers – Parts | 84059000 | 18% | – | 01/07/2017 | – | |
| Power Driven Pumps Primarily Designed For Handling Water, Namely, Centrifugal Pumps (Horizontal And Vertical), Deep Tube-Well Turbine Pumps, Submersible Pumps, Axial Flow And Mixed Flow Vertical Pumps | 8413 | omitted | – | 01/07/2017 | – | |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers | 8405 | 18% | – | 01/07/2017 | – | |
| Centrifuges, Including Centrifugal Dryers; Filtering Or Purifying Machinery And Apparatus, For Liquids Or Gases Filtering Or Purifying Machinery And Apparatus For Liquids: For Filtering Or Purifying Beverages Other Than Water | 84212200 | 18% | – | 01/07/2017 | – | |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers – Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Ga | 84051020 | 18% | – | 01/07/2017 | – | |
| Edible fruit and nuts; peel of citrus fruit or melons | Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S | 08112010 | 5% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water | 250100 | Nil | – | 01/07/2017 | – |
| Ceramic products | Of A Water Absorption Coefficient By Weight Exceeding 10% | 69072300 | 18% | – | 15/11/2017 | – |
| Edible vegetables and certain roots and tubers | Vegetables Provisionally Preserved(For Example, By Sulphur Dioxide Gas,In Brine, In Sulphur Water Or In Otherpreservative Solutions), But Unsuitablein That State For Immediate Consumption Other Vegetables; Mixtures Of Vegetables : Green Pepper In Brine | 07119010 | 5% | – | 01/07/2017 | – |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electric Instantaneous Or Storage Water Heaters And Immersion Heaters; Electric Space Heating Apparatus And Soil Heating Apparatus; Electrothermic Hair-Dressing Apparatus (For Example, Hair Dryers, Hair Curlers, Curling Tong Heaters) And Hand Dryers; Elec | 85167910 | 18% | – | 27/07/2018 27/07/2018 | – |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530010 | 5% | – | 01/07/2017 | – |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Coal Gas, Water Gas, Producer Gas And Similar Gases, Other Than Petroleum Gases And Other Gaseous Hydrocarbons | 2705 | 5% | – | 01/07/2017 | – |
Plastic Water Bottle HSN Code: Staying Hydrated with GST Info
Plastic water bottles are ubiquitous in our daily lives, serving as convenient containers for hydration. Under the Harmonized System of Nomenclature (HSN), these everyday items fall under specific classifications, which determine their Goods and Services Tax (GST) rate. Let’s dive into the HSN codes associated with plastic water bottles based on the provided data and understand their GST implications.
Focus On HSN Codes For Other Plastic Articles
The most direct classification for plastic water bottles appears under a broader category in Chapter 39:
- Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 [Other Than Bangles Of Plastic, Plastic Beads And Feeding Bottles] (HSN 3926): This residual heading covers a wide array of plastic articles not specifically mentioned elsewhere. While “water bottles” isn’t explicitly stated, they would likely fall under this category.
- This HSN code (3926) carries a GST rate of 18% (effective from 01/07/2017, with a revision on 15/11/2017).
This suggests that standard plastic water bottles are subject to an 18% GST.
Note Exclusion Of Feeding Bottles
It’s important to observe the exclusion within HSN code 3926: “other than… feeding bottles.” This indicates that feeding bottles, although also plastic, are likely classified under a different HSN code and potentially have a different GST rate (not specified in this data).
Consider Other Related Water Containers
The data includes other types of containers related to water, though not specifically plastic water bottles:
- Hot Water Bottles Of Vulcanised Rubber (HSN 40149010): These have a GST rate of 18% (effective from 01/07/2017), highlighting a similar tax rate for a different type of water container.
- Drinking Water Packed In 20 Litres Bottle (HSN 220110): This refers to the water itself, packaged in a large bottle, and has a GST rate of 12% (effective from 01/07/2017, with a revision on 25/01/2018). This is the taxation of the water, not necessarily the plastic bottle.
Understand Likely GST Rate For Plastic Water Bottles
Based on the provided data, plastic water bottles, categorized under the residual heading for other plastic articles (HSN 3926), are likely subject to a Goods and Services Tax (GST) rate of 18%.
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