Stainless steel bottle HSN Code
GST rates and HSN code for Stainless steel bottle.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Iron and <strong>steel</strong> | Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Cold-Rolled (Cold Reduced) : Of A Thickness Of 0.5 Mm Or More But Not Exceeding 1 Mm : Other | 72193490 | 18% | – | 01/07/2017 | – |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Hot-Rolled, Not In Coils : Of A Thickness Exceeding 10 Mm : Universal Plates Of Stainless Steel Or Heat Resisting Steel And Chromium Type : Exceeding 14 Mm | 72192112 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of Less Than 600 Mm – Not Further Worked Than Cold-Rolled (Cold Reduced): Skelp For Pipes And Tubes | 72202010 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Stainless Steel; Angles, Shapes And Sections Of Stainless Steel – Bars And Rods, Not Further Worked Than Cold Formed Or Cold-Finished : Bright Bars : Chromium Type | 72222011 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Hot-Rolled, Not In Coils : Of A Thickness Of 4.75 Mm Or More But Not Exceeding 10 Mm : Other : Other | 72192299 | 18% | – | 01/07/2017 | – | |
| Bars And Rods, Hot-Rolled, In Irregularly Wound Coils, Of Stainless Steel – Other | 72210090 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of Less Than 600 Mm – Not Further Worked Than Cold-Rolled (Cold Reduced): Strips For Pipes And Tubes (Other Than Skelp) : Chromium Type | 72202021 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of Less Than 600 Mm – Not Further Worked Than Hot-Rolled : Of A Thickness Of Less Than 4.75 Mm : Strips For Pipes And Tubes (Other Than Skelp) : Nickel Chromium Austenitic Type | 72201222 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Stainless Steel; Angles, Shapes And Sections Of Stainless Steel – Bars And Rods, Not Further Worked Than Hot Rolled, Hot-Drawn Or Extruded: Of Circular Cross Section : Other : Nickel Chromium Austenitic Type | 72221192 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of Less Than 600 Mm – Not Further Worked Than Hot-Rolled : Of A Thickness Of 4.75 Mm Or More : Strips For Pipes And Tubes (Other Than Skelp) : Other | 72201129 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of Less Than 600 Mm – Other :Other | 72209090 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Cold-Rolled (Cold Reduced) : Of A Thickness Of 4.75 Mm Or More : Chromium Type : Not Exceeding 14 Mm | 72193111 | 18% | – | 01/07/2017 | – | |
| Other Bars And Rods Of Stainless Steel; Angles, Shapes And Sections Of Stainless Steel – Bars And Rods, Not Further Worked Than Hot Rolled, Hot-Drawn Or Extruded: Of Circular Cross Section : Other : Chromium Type | 72221191 | 18% | – | 01/07/2017 | – | |
| Wire Of Stainless Steel – Wire Of Stainless Steel : Other : Of Thickness Of Above 1.5 Mm | 72230091 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Hot-Rolled, In Coils : Of A Thickness Of 4.75 Mm Or More But Not Exceeding 10 Mm | 72191200 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Hot-Rolled, In Coils : Of A Thickness Exceeding 10 Mm : Chromium Type : Exceeding 14 Mm | 72191112 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Cold-Rolled (Cold Reduced) : Of A Thickness Exceeding 1 Mm But Less Than 3 Mm : Nickel Chromium Austenitic Type | 72193320 | 18% | – | 01/07/2017 | – | |
| Bars And Rods, Hot-Rolled, In Irregularly Wound Coils, Of Stainless Steel | 7221 | 18% | – | 01/07/2017 | – | |
| Articles of iron or <strong>steel</strong> | Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : — Of Stainless Steel: — Blanks For Tubes And Pipes | 73041120 | 18% | – | 01/07/2017 | – |
| Other Woven Cloth, Of Stainless Steel | 731414 | 18% | – | 01/07/2017 | – |
Stainless steel bottles have become ubiquitous in our daily lives, offering a durable and sustainable alternative to plastic. From hydration to outdoor adventures, these bottles serve a wide range of purposes. For businesses involved in the manufacturing, import, or sale of stainless steel bottles in India, understanding their correct Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rates is crucial for compliance.
The HSN Code for Stainless Steel Bottles
The HSN system categorizes goods to standardize international trade and taxation. For stainless steel bottles, the HSN classification largely depends on their primary function and whether they are insulated.
For Non-Insulated Stainless Steel Bottles
If the stainless steel bottle is a general-purpose container for liquids, not specifically designed to maintain temperature (i.e., not a vacuum flask), it generally falls under Chapter 73: Articles of iron or steel.
Within Chapter 73, the most common HSN code for such bottles is:
- 7323: “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.”
- 73239390: This specific sub-code often applies to “Table, Kitchen Or Other Household Articles, And Parts Thereof, Of Stainless Steel,” which are not otherwise specified. Many non-insulated stainless steel water bottles would fall here.
- Other sub-codes under 7323 might also be relevant, depending on the specific type of article (e.g., 73239990 for other general articles).
For Insulated Stainless Steel Bottles (Vacuum Flasks)
If the stainless steel bottle is designed with a vacuum insulation layer to maintain the temperature of its contents (hot or cold), it is classified differently. These are known as vacuum flasks or thermos bottles and fall under Chapter 96: Miscellaneous manufactured articles.
- 9617: “Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.”
- 96170011: Specifically for “Vacuum flasks having a capacity not exceeding 0.75 L.”
- 96170012: For “Vacuum flasks having a capacity exceeding 0.75 L.”
- 96170019: This is a general “Other” category for vacuum flasks and other vacuum vessels.
- 96170090: This covers “Parts (Other Than Glass Inners)” of vacuum flasks and other vacuum vessels.
It’s important to differentiate these from raw materials like flat-rolled products, bars, rods, or wire of stainless steel (Chapter 72), or tubes and pipes of stainless steel (Chapter 7304), which are inputs for manufacturing but not the finished bottles themselves.
Understanding the GST Rate on Stainless Steel Bottles
The GST rate for stainless steel bottles varies depending on whether they are insulated or not:
Non-Insulated Stainless Steel Bottles
- Most non-insulated stainless steel household articles, including bottles, classified under HSN 7323, typically attract a 12% GST rate. This has been effective since July 1, 2017.
Insulated Stainless Steel Bottles (Vacuum Flasks)
- Insulated stainless steel bottles, categorized as vacuum flasks under HSN 9617, are subject to an 18% GST rate. This rate replaced an earlier 28% rate and became effective on November 15, 2017. This higher rate reflects their specialized function as temperature-retaining vessels.
Therefore, when dealing with stainless steel bottles, carefully determine if they are merely containers or if they possess vacuum insulation properties, as this distinction directly impacts their HSN code and the applicable GST rate.
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