GST on Utensils, Crockery and Glassware: 5% or 18%?

Updated 28 October 2026 · By Ashok Sachdev · Sources: Notification 9/2025-Central Tax (Rate); PIB release on the 56th GST Council meeting. Not tax advice; confirm with your CA.

A bartan or crockery shop now carries two rates on the same counter. Before 22 September 2025, utensils and ceramic crockery were at 12%. The 56th GST Council moved them to 5%, but did not move glass or plastic. If your billing item list still shows 12% on steel, or 5% on glass tumblers, every bill is wrong. This guide gives the rate and HSN by material, a worked bill, and the mistakes we see most often.

In short

• 5%: steel thali, katori, patila, kadai and tiffin; aluminium and copper or brass utensils; porcelain, bone china and other ceramic cups, plates and mugs.
• 18%: glass tumblers and bowls, plastic buckets, mugs, tubs and lunch boxes, and cutlery such as spoons, forks and ladles even when made of steel.
• Old rate: 12% for the 5% group until 21 September 2025.
• Billing tip: keep one item per material and rate, and never a single line for a mixed set.

Rate and HSN by material

The "earlier rate" column for the 5% group comes from Annexure I of the PIB release on the 56th Council meeting. Rates are the full GST: 5% means 2.5% CGST + 2.5% SGST inside your state, or 5% IGST on an inter-state sale. Item-wise detail is on our pages for steel utensils, crockery and plastic household items.

The traps: same-looking items, different rates

1. Steel plate vs steel spoon

Both are steel and both sit in the same shop section. The plate is a household article of heading 7323 at 5%. The spoon is cutlery under 8215 at 18%. This is the most common error, because a "steel set" in a catalogue often includes both.

2. Ceramic mug vs glass tumbler

Ceramic mugs are 5% (6912). Glass tumblers and bowls are 18% (7013). Searches like "gst on ceramic mugs" and "gst on crockery items" exist because many shops lump everything on a dinner-table shelf under one rate.

3. Steel tiffin vs plastic lunch box

A steel tiffin is 7323 at 5%. A plastic lunch box is 3924 at 18%. Same customer need, but on a ₹500 item the tax is ₹25 for steel and ₹90 for plastic.

4. Dinner sets sold at one price

A set that mixes ceramic plates with glasses, sold for one price, is not simply "5% crockery". Under Section 8 of the CGST Act, a combination can be treated as a composite or mixed supply, and a mixed supply is taxed at the highest rate among its items. The safe habit is to bill each material as its own line. If you sell a boxed gift set, ask your CA how it should be taxed.

Worked bill (EXAMPLE figures)

A customer in the same state buys four items. Prices below are before GST.

The invoice total is ₹2,040. On the invoice, the tax splits into CGST and SGST: ₹15 + ₹15 on the tiffin, ₹40.50 + ₹40.50 on the glasses, ₹27 + ₹27 on the spoons and ₹12.50 + ₹12.50 on the mugs. If the whole bill were charged at a flat 12% (the old rate on two lines), the tax would be ₹222, which is wrong on every line.

What to put on the invoice

• HSN digits: Notification 78/2020-Central Tax sets 4 digits on B2B invoices for turnover up to ₹5 crore and 6 digits above that. If your supplier prints 8 digits, you can copy them. Ask your CA about B2C bills.
• Separate lines: one line per item, with the rate shown, so the GST summary at the bottom splits 5% and 18%.
• Old stock: goods bought at 12% and sold after 22 September 2025 are billed at the new rate. Your purchase invoice may show 12%; the sale does not.
• Reading a supplier invoice: the HSN printed on it is a good guide, but you are still responsible for the rate you charge. Match it with the table above.

For finding a code you cannot see in this list, use our HSN and GST rate finder or read how to find the HSN code for a product. Starting a hardware or household shop? See how to start a hardware shop.

How RichPOS helps a bartan or crockery shop

In RichPOS you save the HSN code and GST rate against each item once, so a steel plate carries 7323 at 5% and a glass tumbler carries 7013 at 18%. Both are applied automatically when you add them to a bill, and the invoice shows the tax per line. RichPOS does not decide the correct HSN for you, so enter the code from your supplier's invoice or the table above. See the features or the pricing.

RichPOS is free for 30 days, then ₹99/month for the first 3 months, then ₹199/month or ₹1,999/year. No GST is added to these prices.

Rates checked on 28 October 2026 against Notification 9/2025-Central Tax (Rate) dated 17 September 2025 (in force 22 September 2025) and PIB, 56th GST Council, Annexure I. This is general information, not tax advice. Check mixed sets, gift boxes and unusual items with your CA.