GST rate and HSN code for plastic household items
GST on plastic buckets, mugs, containers and other plastic household articles is 18% (HSN 3924) from 22 September 2025. They did not get the 5% rate that steel, aluminium and copper utensils did. Plastic bangles are nil and feeding bottles are 5%, under separate entries.
HSN code and GST rate for plastic household items
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Plastic buckets, mugs, containers, kitchenware | 3924 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 125 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics”.
What to print on the bill
- Buckets, mugs, tubs, containers, plastic plates: 3924 at 18%.
- Steel or aluminium versions of the same items: 5%.
- Plastic chairs and tables are furniture (9401 / 9403), 18%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing plastic kitchenware at 5% like steel utensils.
- Using 3926 for household items; 3924 is the household heading.
- Billing a melamine dinner set at 5% as crockery.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on plastic household items
Did GST on plastic items come down?
No. Tableware, kitchenware and household articles of plastics (3924) stay at 18% (Schedule II, S. No. 125).
Is a plastic lunch box 18%?
Yes, as a plastic household article. A steel tiffin is 5%.
Are plastic bags 18%?
Woven polyethylene or polypropylene sacks are 18%. Biodegradable bags and paper bags are 5%.
More hardware, kitchen and household
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.