New GST on Kitchen Utensils: What’s Taxed and What’s Not?
- The new GST rates for kitchen utensils in India apply after September 22, 2025, with many metal utensils taxed at 5% GST, while other items are taxed according to their applicable HSN classification.
- Stainless steel, aluminium, copper utensils, and metal cookware like pressure cookers and frying pans attract 5% GST under the revised structure.
- Plastic kitchenware, glassware, and mixed material items like thermoware are taxed according to their applicable HSN classification and GST rate.
- Accurate HSN codes are essential for proper billing and claiming Input Tax Credit (ITC), with classifications such as 7323 for metal household articles and 3924 for plastic articles.
- Businesses can claim eligible Input Tax Credit (ITC) on GST paid for utensils used for business purposes, subject to applicable GST conditions.
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 the applicable 7323 HSN code and GST rate , and how these taxes affect buyers, sellers, and manufacturers.
Scan Kitchen Utensil Barcodes for Faster Retail Billing
Join our guided walkthrough to see how BUSY can transform your business operations.
New GST on Kitchen Utensils in India
Kitchen utensils such as plates, bowls, cookware, and pans are taxable goods under the Goods and Services Tax (GST) system in India. The applicable GST rate mainly depends on the material used in the utensil, such as steel, aluminium, copper, plastic, or glass.
Under the GST rationalisation effective after 22 September 2025, many metal kitchen utensils have moved to the lower 5% GST slab, while plastic and glass kitchenware are taxed according to their applicable HSN classification and GST rate.
No compensation cess applies to kitchen utensils.
Kitchen Utensils GST Rate in India (Latest vs Earlier Rates)
| Utensil Type | Material | HSN Code | GST Rate (After 22 Sept 2025) |
GST Rate (Before 22 Sept 2025) |
|---|---|---|---|---|
| Stainless steel plates, bowls | Steel | 7323 | 5% | 12% |
| Aluminium cookware | Aluminium | 7615 | 5% | 12% |
| Copper utensils | Copper | 7418 | 5% | 12% |
| Pressure cookers, frying pans | Metal | Applicable HSN classification | 5% | 12% |
| Plastic kitchenware | Plastic | 3924 | 18% | 18% |
| Glass kitchenware | Glass | Applicable HSN classification | Applicable GST rate as per classification | 18% |
| Thermoware / insulated utensils | Mixed materials | Applicable HSN classification | 18% | 18% |
Utensil Type
Material
HSN Code
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Utensil Type
Material
HSN Code
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Utensil Type
Material
HSN Code
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Utensil Type
Material
HSN Code
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Utensil Type
Material
HSN Code
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Utensil Type
Material
HSN Code
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Utensil Type
Material
HSN Code
GST Rate
(After 22 Sept 2025)
GST Rate
(Before 22 Sept 2025)
Key Update: Most metal utensils such as steel, aluminium, and copper utensils attract 5% GST under the revised structure, while plastic, glass, thermoware, and other kitchenware items are taxed according to their applicable HSN classification and GST rate.
Is GST Applicable on Kitchen Utensils?
Yes. GST applies to all kitchen utensils sold in India, but the tax rate varies depending on several factors:
- Material used – steel, aluminium, copper, plastic, or glass
- Type of utensil – cookware, pressure cookers, plates, bowls, or containers
- Usage category – household or commercial
Understanding the GST rate on kitchen utensils helps manufacturers, retailers, and consumers determine the correct tax amount on cookware and kitchen products.
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
Raise Supplier POs for Kitchen Utensil Replenishment
* No credit card required
How to calculate GST on Kitchen Utensils
For example, you sell 100 steel plates at ₹80 per plate.
Total Taxable value = 100 × 80 = ₹8,000
GST at 5% = 8,000 × 5% = ₹400
Total invoice value = 8,000 + 400 = ₹8,400
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:
- 5% 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 the material
- Proper classification helps avoid penalties and ensures smooth filing
Conclusion
The gst on kitchen utensils depends mainly on the material used, product category, and applicable HSN classification. Metal utensils such as steel, aluminium, and copper utensils attract 5% GST, while plastic, glass, and other kitchenware items are taxed according to their applicable GST classification. Accurate classification using the correct utensils hsn code is important for billing and claiming eligible Input Tax Credit (ITC). Whether you are a household buyer, retailer, or food business, understanding these GST rates helps you stay compliant and make informed purchasing decisions.
Get a Free Trial – Best Accounting Software For Small Business
