New GST on Water Bottles: Plastic vs Reusable Containers

The water bottle gst rate depends on the material, product category, and applicable HSN classification. Water bottles made from plastic, stainless steel, glass, or insulated materials may attract different GST rates based on their classification.  

No compensation cess applies to water bottles.

The applicable water bottle hsn code and gst rate depend on whether the product is a reusable bottle, insulated flask, or packaged drinking water supplied in a bottle.

Key update: GST rates on water bottles depend on the applicable HSN classification and product category. Empty bottles and packaged drinking water are classified separately under GST. Empty bottles are taxed based on their material and applicable HSN classification, while packaged drinking water is taxed according to the applicable water classification.

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GST on Plastic Water Bottles

Plastic is one of the most commonly used materials for water bottles, especially for mass production. The gst on plastic water bottle is generally 18% under HSN Code 3923, which covers plastic articles used for the conveyance or packing of goods.  

Plastic water bottles, including bottles used as containers for storing liquids, are classified based on their applicable HSN classification. Businesses should verify the correct classification before applying GST on sales invoices.

GST on Reusable and Insulated Bottles

• Reusable stainless steel bottles classifiable under HSN 7323 attract 5% GST from 22 September 2025.
• Glass water bottles are classified under HSN 7013 and generally attract 18% GST.
• Insulated flasks and thermos bottles are classified under HSN 9617 and attract 18% GST.

The water bottle gst rate depends on the material, product category, and applicable HSN classification. Businesses should verify the correct classification before applying GST on invoices.

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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Bottled mineral water and packaged drinking water are classified as beverages under GST. The gst on packaged drinking water depends on the applicable HSN classification and product category.

The packaged drinking water gst rate is 5% under the revised GST structure. Businesses should apply GST based on the applicable HSN classification of the water product.

Here is the practical way to calculate GST on water bottles, with clear examples.

1) Packaged drinking water in sealed bottles

You sell 50 bottles at ₹20 per bottle (taxable value).

• Taxable value = 50 × 20 = ₹1,000
• GST at 5% = 1,000 × 5% = ₹50
• Invoice total = 1,000 + 50 = ₹1,050

If it is within the same state:

• CGST 2.5% = ₹25
• SGST 2.5% = ₹25
• Total GST = ₹50

If it is interstate:

• IGST 5% = ₹50

2) Drinking water packed in 20 litre bottles

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, glass, or insulated water bottles, knowing the applicable GST rates helps you make informed decisions. The gst on water bottle depends on the material, product category, and applicable HSN classification.

Plastic bottles and insulated bottles generally attract GST based on their applicable classification, while packaged drinking water supplied in bottles attracts 5% GST under the applicable classification. For sellers and manufacturers, correct classification, invoicing, and eligible ITC claims are essential for compliance and cost management.