What is the GST rate on water bottles in India?

The GST rate on water bottles ranges between 12% and 18% , depending on the material.

Is GST higher on plastic bottles than metal ones?

Yes. GST on plastic water bottles is 18% , while steel or glass bottles are usually taxed at 12% .

Are insulated bottles taxed the same as regular ones?

No. Insulated bottles like flasks and thermoses attract 18% GST.

What is the GST on packaged mineral water bottles?

Packaged water bottles are taxed at 18% under HSN 2202.

Can water bottle sellers claim Input Tax Credit?

Yes. Sellers and manufacturers registered under GST can claim ITC on raw materials and business expenses.

New GST on Water Bottles: Plastic vs Reusable Containers

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 how water bottles are taxed under the GST system in India, based on their material and usage.

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GST Rates

New GST Rate on Water Bottles in India

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

New GST Rate on Water Bottles

Water bottles are taxed at different rates depending on the material they’re made from and how they’re sold (retail or commercial use).

Type of Water Bottle	HSN Code	New GST Rate
Plastic water bottles	3923	18%
Stainless steel/metal bottles	7323	5%
Glass water bottles	7013	5%
Insulated bottles (thermos/flask)	9617	18%
Disposable PET water bottles (packaged water)	2202	18%

Old GST Rate on Water Bottles

(Old GST Rates – Applicable Until 21st September)

Water bottles are taxed at different rates depending on the material they’re made from and how they’re sold (retail or commercial use).

Type of Water Bottle	HSN Code	GST Rate
Plastic water bottles	3923	18%
Stainless steel/metal bottles	7323	12%
Glass water bottles	7013	12%
Insulated bottles (thermos/flask)	9617	18%
Disposable PET water bottles (packaged water)	2202	18%

So, the water bottle gst rate usually ranges between 12% and 18%, depending on the material.

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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 – 12% (HSN 7323)
Glass water bottles – 12% (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%

So, when you buy a bottle of mineral water, you’re paying 18% GST on it, included in the printed MRP.

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.

Nitin Bansal

Chartered Accountant

MRN No.: 430412

City: Jaipur

I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.

Frequently Asked Questions

What is the GST rate on water bottles in India?

The GST rate on water bottles ranges between 12% and 18%, depending on the material.
Is GST higher on plastic bottles than metal ones?

Yes. GST on plastic water bottles is 18%, while steel or glass bottles are usually taxed at 12%.
Are insulated bottles taxed the same as regular ones?

No. Insulated bottles like flasks and thermoses attract 18% GST.
What is the GST on packaged mineral water bottles?

Packaged water bottles are taxed at 18% under HSN 2202.
Can water bottle sellers claim Input Tax Credit?

Yes. Sellers and manufacturers registered under GST can claim ITC on raw materials and business expenses.

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