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.
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Dustbin HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No. | Chapter Title | Chapter Description |
|---|---|---|
| 39 | Plastics and Articles Thereof | Plastics and articles thereof |
| 73 | Articles Made of Iron/Steel | Articles of iron or steel |
| 76 | Aluminium & Similar Articles | Aluminium and articles thereof |
Chapter No.
Chapter Title
Chapter Description
Chapter No.
Chapter Title
Chapter Description
Chapter No.
Chapter Title
Chapter Description
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 39241010 | Tableware/Kitchenware| Insulated Ware | 18% |
| 39241090 | Tableware And Kitchenware | 18% |
| 39249010 | Other | Toilet Articles | 18% |
| 39249020 | Other | Insulated Ware | 18% |
| 39249090 | Other Plastic Household Articles | 18% |
| 73231000 | Iron/Steel Wool & Scouring/Polishing Pads/Gloves | 18% |
| 73239110 | Non-Enamelled Cast Iron Pans | 12% |
| 73239190 | Other : Of cast iron, not enamelled : Other | 12% |
| 73239200 | Other | Of Cast Iron, Enamelled | 12% |
| 73239310 | Other : Of stainless steel : Pressure cookers | 12% |
| 73239390 | Other | Of Stainless Steel | 12% |
| 73239410 | Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas | 18% |
| 73239420 | Iron or steel utensils, enamelled | 12% |
| 73239490 | Enamelled iron/steel | 12% |
| 73239910 | Other : Other : Utensils of galvanised iron | 12% |
| 73239920 | Other | Other | Rubber Cushions | 12% |
| 73239990 | Iron/Steel Kitchen & Household Items | 12% |
| 76151011 | Aluminum Pressure Cookers | 12% |
| 76151012 | Solar Collectors | 12% |
| 76151021 | Non-stick Utensils | 12% |
| 76151029 | Other Utensils | 12% |
| 76151030 | Other Aluminum Household Articles | 12% |
| 76151040 | Aluminum Pot Scourers/Pads/Gloves | 18% |
| 76151090 | Other Parts | 12% |
| 76151100 | Hollow Tungsten Bars/Rods | 18% |
| 76152010 | Indoor Aluminium Sanitary Ware | 12% |
| 76152020 | Sanitary ware: non-aluminium parts | 12% |
| 76152090 | Sanitary ware: Other than aluminum | 12% |
HSN Code
HSN Code Title
GST Rate
* GST rates may vary based on the 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.
