New GST on Water Bottles: Plastic vs Reusable Containers
Quick Summary
- Plastic water bottles and insulated bottles are taxed at 18% GST in India.
- Stainless steel and glass water bottles have a lower GST rate of 5%.
- Packaged drinking water in PET bottles is taxed at 18% GST.
- Sellers must apply the correct GST rate and include the HSN code on invoices.
- Businesses can claim Input Tax Credit (ITC) on raw materials under GST.
Water bottles are used by nearly everyone, students, office-goers, travelers, and homemakers. Whether you’re buying a single-use bottle or a durable stainless-steel one, it’s important to understand the gst on water bottle. This blog explains the water bottles hsn code and gst rate in India, based on their material and usage.
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New GST on Water Bottles
The GST rate on water bottles in India depends primarily on the material used to manufacture the bottle, such as plastic, stainless steel, glass, or insulated metal. The Government of India updated GST applicability after 22 September 2025, revising rates for certain categories while keeping others unchanged.
No compensation cess applies to water bottles.
Water Bottle GST Rate in India
| Type of Water Bottle | HSN Code | GST Rate (After 22 Sept 2025) |
GST Rate (Before 22 Sept 2025) |
|---|---|---|---|
| Plastic water bottles | 3923 | 18% | 18% |
| Stainless steel / metal bottles | 7323 | 5% | 12% |
| Glass water bottles | 7013 | 5% | 12% |
| Insulated bottles (thermos/flask) | 9617 | 18% | 18% |
| Disposable PET bottles (packaged water) | 2202 | 18% | 18% |
Key update: GST on stainless steel and glass water bottles has been reduced from 12% to 5%, while plastic and insulated bottles continue to attract 18% GST.
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(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 5%
(Before 22 Sept 2025) 12%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
(After 22 Sept 2025) 18%
(Before 22 Sept 2025) 18%
GST on Plastic Water Bottles
Plastic is the most commonly used material for water bottles, especially for mass production. The gst on plastic water bottle is 18%, which is fairly high due to environmental concerns and the use of synthetic materials.
These bottles fall under HSN Code 3923, which covers plastic articles used for packing and storing liquids.
GST on Reusable and Insulated Bottles
- Reusable bottles made from stainless steel – 5% (HSN 7323)
- Glass water bottles – 5%(HSN 7013)
- Insulated flasks and thermos bottles – 18% (HSN 9617)
These eco-friendly options are generally taxed at a lower rate unless they are insulated, which increases the applicable GST rate.
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GST for Retailers and Manufacturers
- Apply the correct GST rate based on material
- Include the HSN code in your invoices
- File regular returns and claim Input Tax Credit (ITC) on raw materials
Proper GST compliance helps you avoid notices and ensures smooth business operations.
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GST on Packaged Drinking Water Bottles
Bottled mineral water and packaged drinking water are also taxed under GST. These are not classified as utensils but as beverages.
| Product | HSN Code | GST Rate |
|---|---|---|
| Packaged drinking water (PET bottles) | 2202 | 18% |
How to calculate GST on water bottles?
Here is the practical way to calculate GST on water bottles, with clear examples.
1) Packaged drinking water in sealed bottles (most water bottles).
You sell 50 bottles at ₹20 per bottle (taxable value).
- Taxable value = 50 × 20 = ₹1,000
- GST at 18% = 1,000 × 18% = ₹180
- Invoice total = 1,000 + 180 = ₹1,180
If it is within the same state:
- CGST 9% = ₹90
- SGST 9% = ₹90
- Total GST = ₹180
If it is inter state:
- IGST 18% = ₹180
2) Drinking water packed in 20 litre bottles. GST
If you are selling 20 litre jars, GST is 5%.
Example (price is GST extra)
You sell 5 jars at ₹80 per jar (taxable value).
- Taxable value = 5 × 80 = ₹400
- GST at 5% = 400 × 5% = ₹20
- Invoice total = 400 + 20= ₹420
Within the same state:
- CGST 2.5% = ₹10
SGST 2.5% = ₹10
Conclusion
Whether you’re buying plastic, stainless steel, or glass water bottles, knowing the applicable GST rates helps you make informed decisions. The gst on water bottle ranges from 12% to 18%, with PET packaged water bottles also taxed at 18%. For sellers and manufacturers, correct classification, invoicing, and ITC claims are essential for compliance and cost management.
