New GST on Kitchen Utensils: What’s Taxed and What’s Not?
- The new GST rates for kitchen utensils in India will take effect after September 22, 2025, with most metal utensils taxed at 5% and plastic and glass items at 18%.
- Stainless steel, aluminum, copper utensils, and metal cookware like pressure cookers and frying pans now have a reduced GST rate of 5%.
- Plastic kitchenware, glassware, and mixed material items like thermoware remain taxed at 18%.
- Accurate HSN codes are essential for proper billing and claiming Input Tax Credit, with codes like 7323 for stainless steel and 3924 for plastic.
- Businesses can claim Input Tax Credit on GST paid for utensils used in business, but not for personal purchases.
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.
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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, most metal kitchen utensils have moved to the lower 5% GST slab, while plastic and glass kitchenware continue to attract 18% GST.
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 | 7323 | 5% | 12% |
| Plastic kitchenware | Plastic | 3924 | 18% | 18% |
| Glassware for kitchen use | Glass | 7013 | 18% | 18% |
| Thermoware / insulated utensils | Mixed materials | 3924 | 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 (steel, aluminium, copper) now attract 5% GST, reduced from the earlier 12% slab, while plastic and glass kitchenware remain taxed at 18%.
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
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 12% = 8,000 × 18% = ₹1440
Total invoice value = 8,000 + 1440 = ₹9440
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 and their purpose. Metal utensils have a lower 5% 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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