Dustbin New GST Rate: Tax on Plastic and Steel Waste Bins
- The GST rate for plastic, steel, and smart dustbins in India is 18% as of September 22, 2025.
- Dustbins are classified under HSN codes 3924 for plastic and 7323/7326 for steel, with smart bins under 8479 possibly attracting up to 28% GST.
- Businesses such as retailers, facility managers, and procurement teams need to know these GST rates for pricing and billing.
- GST-registered businesses can claim Input Tax Credit (ITC) on dustbins used for business purposes or resale.
- Proper GST-compliant invoices are necessary to claim ITC and ensure GST compliance.
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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New GST Rate on Dustbins in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for dustbins by material/type (no compensation cess).
| Dustbin Type | HSN Code | New GST Rate |
|---|---|---|
| Plastic dustbin | 3924 | 18% |
| Steel dustbin | 7323 / 7326 | 18% |
| Smart / commercial dustbin (automated) | 8479 | 18% |
Dustbin Type
HSN Code
New GST Rate
Dustbin Type
HSN Code
New GST Rate
Dustbin Type
HSN Code
New GST Rate
New GST on Plastic Dustbins
| Use Case | New GST Rate | Comments |
|---|---|---|
| Household plastic bin (5–30L) | 18% | Used in kitchens, washrooms, etc. |
| Outdoor plastic garbage bins | 18% | Includes municipal/bulk supplies |
| Branded / commercial-grade bins | 18% | Higher-grade plastics attract same slab |
Use Case
New GST Rate
Comments
Use Case
New GST Rate
Comments
Use Case
New GST Rate
Comments
New GST on Steel Dustbins
| Type | New 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 |
Type
New GST Rate
Use Case
Type
New GST Rate
Use Case
Type
New GST Rate
Use Case
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.
Old GST Rate on Dustbins in India
(Old GST Rates – Applicable Until 21st September)
| Dustbin Type | HSN Code | Old GST Rate |
|---|---|---|
| Plastic dustbin | 3924 | 18% |
| Steel dustbin | 7323 / 7326 | 18% |
| Smart / commercial dustbin | 8479 | 18% or 28% |
Dustbin Type
HSN Code
Old GST Rate
Dustbin Type
HSN Code
Old GST Rate
Dustbin Type
HSN Code
Old GST Rate
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Old GST on Plastic Dustbins
| Use Case | Old 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 |
Use Case
Old GST Rate
Comments
Use Case
Old GST Rate
Comments
Use Case
Old GST Rate
Comments
Old GST on Steel Dustbins
| Type | Old 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 |
Type
Old GST Rate
Use Case
Type
Old GST Rate
Use Case
Type
Old GST Rate
Use Case
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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.
