What is the GST on plastic items like containers and buckets?

18% GST applies, under HSN code 3924 .

Is GST the same for all plastic products?

Mostly yes — 18% GST, with some exceptions (toys, films).

Can plastic manufacturers claim Input Tax Credit?

Yes, ITC is allowed on inputs for manufacturing and distribution.

Are biodegradable plastics taxed differently?

No special exemption; most taxed at 18% .

New GST on Plastic Items: Packaging, Utensils, and More

Plastic is everywhere—from carry bags to storage containers, bottles, packaging wraps, and utensils. If you’re a seller, manufacturer, or consumer, it’s important to know how GST applies to plastic goods. Let’s break down the gst on plastic items, their classification, and rates.

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GST Rates

New GST Rate on Plastics in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for common plastic product categories (no compensation cess).

New GST on Plastics: Key Product Categories

Type of Plastic Item	HSN Code	New GST Rate
Plastic packaging films, rolls	3920 / 3921	18%
Plastic containers, bottles, jars	3923	18%
Plastic utensils (plates, cups)	3924	18%
Plastic furniture (chairs, tables)	9403	18%
Plastic bags, carry bags	3923	18%
Plastic toys	9503	5% or 18%

Old GST on Plastics: Key Product Categories

(Old GST Rates – Applicable Until 21st September)

Type of Plastic Item	HSN Code	Old GST Rate
Plastic packaging materials (films, wraps)	3920 / 3921	18%
Plastic household items (buckets, kitchenware, containers)	3924	18%
Plastic furniture (chairs, stools, molded items)	9403	18%
Plastic toys	9503	12% or 18%

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Old GST in Plastic Products: Rate by Use

1. Plastic Packaging Materials

Includes shrink wraps, bubble wraps, packaging films, stretch films, etc. (HSN 3920 / 3921)

GST Rate: 18%

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2. Plastic Household Items

Includes buckets, mugs, kitchenware, containers (HSN 3924)

GST Rate: 18%

3. Plastic Furniture

Chairs, stools, molded plastic furniture fall under HSN 9403.

GST Rate: 18%

4. Plastic Toys

Non-electronic toys attract 12%, battery-operated or remote-controlled toys attract 18% GST (HSN 9503).

Input Tax Credit (ITC) for Plastic Manufacturers and Traders

Raw materials like plastic granules, colors, molds
Machinery and tools for production
Transport and logistics
Packaging, labeling, marketing services

Know how to claim Input Tax Credit correctly on plastic items used for business.

GST Compliance for Plastic Industry

Register under GST if annual turnover exceeds ₹40 lakhs
Use correct HSN code on all invoices
Charge appropriate GST rate based on classification
File monthly or quarterly GST returns on time

Understanding the gst on plastic items helps ensure proper billing, tax planning, and smooth compliance for manufacturers, sellers, and traders alike.

Apurva Maheshwari

Chartered Accountant

MRN No.: 445615

City: Agra

I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.

Frequently Asked Questions

What is the GST on plastic items like containers and buckets?

18% GST applies, under HSN code 3924.
Is GST the same for all plastic products?

Mostly yes — 18% GST, with some exceptions (toys, films).
What is the GST on plastic carry bags?

18% GST under HSN 3923.
Can plastic manufacturers claim Input Tax Credit?

Yes, ITC is allowed on inputs for manufacturing and distribution.
Are biodegradable plastics taxed differently?

No special exemption; most taxed at 18%.

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