Dustbin HSN Code: Classification for Plastic, Steel & Waste Bins
Dustbins are used in homes, offices, factories and public places for waste collection. They are made from different materials such as plastic, stainless steel and metal. For proper GST billing, traders must choose the correct HSN code depending on the material and use of the dustbin. This guide explains how plastic dustbins, steel bins and other waste containers are commonly classified under HSN and how GST applies on them.
HSN Code and GST Rate for Key Products
| Product / Service | Typical HSN Code | Common GST Rate |
|---|---|---|
| Household plastic dustbins | 3924 | 18% |
| Stainless steel dustbins | 7323 | 18% |
| Large industrial waste bins and containers | 3926 | 18% |
Note: These HSN codes and GST rates are indicative. Actual classification and rate can change based on product specs and latest GST notifications.
What is the HSN code for plastic dustbins?
Household plastic dustbins are generally treated as plastic household articles. They normally fall under Chapter 39, which covers plastics and articles thereof. A common heading used for plastic household items, including bins and buckets, is HSN 3924.
When you sell small or medium sized plastic dustbins for home or office use, you usually mention a 3924 based HSN on your invoice and charge 18% GST. You should also mention the product description clearly, such as plastic pedal bin, swing bin or open dustbin, so that buyers know exactly what was supplied.
What Is the HSN Code for Dustbins?
The correct HSN code for dustbins depends mainly on the material. Plastic dustbins usually fall under 3924, while stainless steel or other metal dustbins are covered by Chapter 73 which deals with articles of iron or steel. General purpose steel dustbins for household use are often classified under HSN 7323.
How are steel dustbins classified separately under HSN? Steel dustbins are normally grouped with other household articles of steel, such as kitchenware and tableware. Because they are made of metal, they cannot be classified with plastic articles even if the use is similar.
Plastic and Steel Dustbins Classification under HSN
While plastic and steel dustbins serve the same purpose, their HSN classification differs because GST follows the material based chapter headings. Plastic bins use Chapter 39 codes, and steel bins use Chapter 73 codes. This helps customs and tax systems track the material wise movement of goods.
Does GST apply to waste bins and dustbin products? Under the current structure, most household dustbins attract 18% GST, regardless of material. Some very large industrial waste management containers may fall under different headings, but they also commonly attract 18% GST unless exempted.
The HSN Code for Waste Bins
Waste bins used in factories, hospitals, malls and public spaces can be made of plastic, metal or a mix of both. The HSN code continues to follow the material rule. Plastic waste bins that are large but still made of plastic are usually classified under 3926, which covers other articles of plastics, if they do not fit neatly under 3924.
Are bins for industrial use categorized separately from household bins? In many cases, the same chapter headings are used, but specific sub headings can highlight that the product is meant for industrial or outdoor use. The key factor remains the material and construction, not the place of use.
GST on Dustbin Products
GST on dustbin products is generally 18%. This applies to most plastic dustbins, stainless steel dustbins and industrial waste bins. If a dustbin is supplied along with other cleaning items as a kit, the entire kit is usually taxed at the same rate as the principal item.
How are dustbins made from different materials classified under HSN? Dustbins made from wood, fibre or composite materials follow their respective material based headings. Even though the GST rate often remains 18%, using the correct HSN code helps in proper invoicing, e way bills and GST return filing.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for plastic dustbins?
Household plastic dustbins are generally classified under HSN 3924 as plastic household articles. Some large outdoor plastic bins may also use 3926 where they are not clearly covered under 3924.
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How are steel dustbins classified separately under HSN?
Steel dustbins are usually classified under Chapter 73 as household articles of iron or steel, commonly using HSN 7323. They are separated from plastic dustbins because GST classification follows the material of the product.
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Does GST apply to waste bins and dustbin products?
Most dustbin and waste bin products attract 18% GST. This rate generally applies to plastic, steel and other material dustbins unless a specific exemption applies.
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Are bins for industrial use categorized separately from household bins?
Industrial waste bins often share the same chapter headings as household bins, but more specific sub headings can be used to reflect their industrial design and size. The main deciding factor is still the material.
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How are dustbins made from different materials classified under HSN?
Dustbins follow the chapter related to their main material. Plastic dustbins use Chapter 39 codes, metal bins use Chapter 73 codes, and bins made of other materials follow their own material based headings, even if the use is the same.