Dustbin GST Rate: Tax on Plastic and Steel Waste Bins
Dustbins are basic but essential hygiene tools—used everywhere, from homes and offices to schools, hospitals, and public places. Whether you’re purchasing a small kitchen bin or a commercial steel garbage can, you’re paying GST on it. But how much? Let’s break down the dustbin GST rate in India based on material type—plastic or steel—so you can make informed purchases.
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Is GST Applicable on Dustbins?
Yes. Dustbins are taxable under GST. They are classified under Chapter 39 and Chapter 73 of the HSN codes, depending on the material used:
- Plastic dustbins → Chapter 39 (HSN 3924)
- Steel/metal dustbins → Chapter 73 (HSN 7323 or 7326)
Both types are considered household utility items and taxed accordingly.
GST Rate on Dustbins in India
| Dustbin Type | HSN Code | GST Rate |
|---|---|---|
| Plastic dustbin | 3924 | 18% |
| Steel dustbin | 7323 / 7326 | 18% |
| Smart/commercial dustbin | 8479 | 18% or 28% |
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GST on Plastic Dustbins
| Use Case | GST Rate | Comments |
|---|---|---|
| Household plastic bin (5–30L) | 18% | Used in kitchens, washrooms, etc. |
| Outdoor plastic garbage bins | 18% | Supplied to municipalities, bulk orders |
| Branded/commercial-grade bins | 18% | Even higher-grade plastic bins attract the same rate |
GST on Steel Dustbins
| Type | GST Rate | Use Case |
|---|---|---|
| Small stainless steel bin | 18% | Bathroom or kitchen use |
| Large commercial steel bin | 18% | Hotels, hospitals, schools |
| Pedal-operated or designer bin | 18% | Decorative household bins |
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Smart/Automatic Dustbins – What’s the GST?
Smart bins that come with:
- Motion sensors
- Battery-operated lids
- Built-in compactors or monitoring systems
…may fall under a different category and attract up to 28% GST if classified as electronic machines or devices.
Who Needs to Know This?
- ✅ FMCG and household product retailers
- ✅ Corporates and facility managers
- ✅ Government & municipal supply contractors
- ✅ Hospital and school procurement teams
- ✅ Hotels, restaurants, and cleaning service providers
Correctly applying the gst on dustbins is important for pricing, billing, and Input Tax Credit (ITC) purposes.
Can You Claim Input Tax Credit on Dustbins?
Yes—if you’re a GST-registered business and the dustbins are used for business premises or resale:
- Hotels, restaurants, hospitals, schools can claim ITC
- Cleaning contractors and facility service providers can claim ITC
- Suppliers selling to corporates or government departments can also claim ITC
Just ensure proper GST-compliant invoices are maintained.
Understanding the dustbin GST rate helps consumers, suppliers, and businesses plan their purchases better and stay GST-compliant. Whether it’s a simple kitchen bin or a smart garbage solution, it’s important to know the tax structure before ordering in bulk or billing clients.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions (FAQs)
- What is the GST on dustbin in India?It is 18%, applicable to both plastic and steel dustbins.
- Is GST different for steel vs plastic dustbins?No. Both are taxed at a flat 18% rate, but they fall under different HSN codes.
- What is the GST on commercial or smart bins?They usually attract 18%, but smart bins with electronics can be taxed up to 28% based on features.
- Can schools or offices claim ITC on dustbin purchases?Yes, if they are GST registered and use the bins for business or institutional purposes.
- Are household dustbins exempt from GST?No. There is no GST exemption for household or basic-use dustbins.
