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.
BOOK A FREE DEMO
GST on Plastics: Key Product Categories
| Type of Plastic Item | HSN Code | 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 | 12% / 18% |
Get a Free Trial – Best Accounting Software For Small Business
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%
Explore a Free Demo – Best FMCG Accounting Software
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.
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 (FAQs)
- 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%.
