GST on Kitchen Utensils: What’s Taxed and What’s Not?
Kitchen utensils are used in every household, hotel, and food service business. Whether it’s a simple steel plate, a pressure cooker, or a non-stick frying pan, these items fall under different GST classifications. In this blog, we’ll explain the GST on kitchen utensils, including applicable tax rates, HSN codes, and how these taxes affect buyers, sellers, and manufacturers.
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Is GST Applicable on Kitchen Utensils?
Yes. Under the Goods and Services Tax regime in India, kitchen utensils are taxable goods. However, the GST rate differs based on:
- Material (steel, aluminum, copper, plastic, etc.)
- Use-case (household or industrial)
- Product type (pressure cooker, tiffin box, pan, etc.)
Understanding these categories helps retailers, wholesalers, and consumers know exactly how much tax they are paying.
GST Rates on Kitchen Utensils by Type
| Utensil Type | Material | GST Rate | HSN Code |
|---|---|---|---|
| Stainless Steel Plates, Bowls | Steel | 12% | 7323 |
| Aluminum Cookware | Aluminum | 12% | 7615 |
| Copper Utensils | Copper | 12% | 7418 |
| Pressure Cookers, Frying Pans | Any Metal | 12% | 7323 |
| Plastic Kitchenware | Plastic | 18% | 3924 |
| Glassware for Kitchen Use | Glass | 18% | 7013 |
| Thermoware, Insulated Utensils | Mixed Materials | 18% | 3924 |
So, utensils made from metal (steel, aluminum, copper) typically fall under the 12% GST slab, while plastic and glass items are taxed at a higher 18% rate.
HSN Codes for Kitchen Utensils
GST classification is based on HSN codes (Harmonized System of Nomenclature). Using the correct HSN code ensures accurate billing and helps claim Input Tax Credit (ITC) where applicable.
- 7323 – Stainless steel utensils (plates, spoons, pressure cookers)
- 7615 – Aluminum kitchenware
- 7418 – Copper utensils
- 3924 – Plastic kitchen articles
- 7013 – Glass kitchenware
Input Tax Credit (ITC) on Kitchen Utensils
Businesses involved in:
- Kitchenware retail
- Commercial food services (hotels, caterers)
- Restaurants and cloud kitchens
can claim Input Tax Credit on the GST paid for purchasing kitchen utensils used in business operations. To be eligible:
- Buyer must be GST-registered
- Goods must be used for business purposes
- Purchase should be supported by a valid GST invoice
ITC cannot be claimed for utensils purchased for personal use.
Effect on Consumers and Retailers
For Consumers:
- 12% to 18% GST is already included in MRP
- Most metal utensils remain affordable due to the lower tax rate
For Retailers and Traders:
- Must apply the correct GST rate based on material
- Proper classification helps avoid penalties and ensures smooth filing
Conclusion
The GST on kitchen utensils depends mainly on the material used and their purpose. Metal utensils enjoy a lower 12% GST, while plastic and glass articles fall under the 18% slab. Accurate classification using HSN codes is important for billing and claiming Input Tax Credit. Whether you’re a household buyer, retailer, or a food business, understanding these GST rates helps you stay compliant and make informed purchasing decisions.
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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 kitchen utensils made of steel?Steel utensils like plates, bowls, and spoons attract 12% GST under HSN code 7323.
- Are plastic kitchen items taxed differently?Yes, plastic kitchenware is taxed at 18% under HSN code 3924.
- Can I claim ITC on kitchen utensil purchases for my restaurant?Yes, if you’re GST-registered and using the utensils for business operations.
- What is the GST on pressure cookers?Pressure cookers, being metal kitchenware, attract 12% GST under HSN 7323.
- Are glass kitchen containers taxed under GST?Yes, glass items are taxed at 18% under HSN code 7013.
