--- title: "New GST on Water Bottle 2026: 18% Rate on Water Bottles" description: "New GST rate on water bottles in 2026 is 18% on plastic, glass and steel water bottles. Busy makes GST compliance easy with automatic rate application." canonical: "https://busy.in/gst-rates/water-bottle/" author: "Nitin Bansal" published: "2025-05-15T10:31:51.000Z" category: "GST Rates" --- - 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. # 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 the water bottles hsn code and gst rate in India, based on their material and usage. ## 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**. **Get a Free Trial** – [**Best Accounting Software For Small Business**](https://busy.in/accounting-software/) ## **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 Rates on Water Bottles](https://busy-client.busy.in/media/5.png) Live Demo Available Today ## Scan Water Bottle Barcodes for Faster Distribution Billing Trusted by 6,00,000+ Users 4.6 Google Rating ## **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. **Get a Free Trial –** [**Best GST Accounting Software For Small Business**](https://busy.in/accounting-software/gst-accounting/) ## **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)**](https://busy.in/gst/what-expenses-can-be-claimed-as-itc/) on raw materials Proper GST compliance helps you avoid notices and ensures smooth business operations. **Explore a Free Demo of –** [**Best Inventory Management Software For Small Business**](https://busy.in/accounting-software/inventory-management/) ## 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 bottles ranges from **5% to 18%**, depending on the material and classification. PET packaged drinking water bottles attract **18% GST**. For sellers and manufacturers, correct classification, invoicing, and eligible ITC claims are essential for compliance and cost management. ## About the author **Nitin Bansal** 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 in India ranges between 5% and 18%, depending on the material used. Stainless steel and glass bottles attract 5% GST, while plastic and insulated bottles are taxed at 18%. ### 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 such as flasks and thermoses attract 18% GST, while some regular bottles like steel or glass bottles are taxed at 5% 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 (ITC)? Yes. Sellers and manufacturers registered under GST can claim ITC on raw materials and business expenses. ## Related articles - [New GST on Skincare Products: Rate, Branding & Retail Pricing](https://busy.in/gst-rates/skincare-products/) - [New GST on Industrial Machinery: Slabs, ITC & MSME Effect](https://busy.in/gst-rates/industrial-machinery/) - [New GST on Restaurant Meals: Dine-in, Takeaway & Delivery Compared](https://busy.in/gst-rates/restaurant-meals/) - [New GST on Kitchen Utensils: What’s Taxed and What’s Not?](https://busy.in/gst-rates/kitchen-utensils/) - [New GST on Online Education: Rate, Exemptions & EdTech Impact](https://busy.in/gst-rates/online-education/) - [New GST on Packaging Materials: Tax Implication Across Industries](https://busy.in/gst-rates/packaging-materials/) - [New GST on Digital Marketing Services: Tax Rates & Input Credit Explained](https://busy.in/gst-rates/digital-marketing-services/) - [New GST on Pesticides: Rates, Agri-Exemptions & Sector Impact](https://busy.in/gst-rates/pesticides/) - [New GST on Butter: From Dairy to Dining – What You Pay](https://busy.in/gst-rates/butter/) - [GST on Honey: Rate, Applicability & Industry Outlook](https://busy.in/gst-rates/honey/)