Water Bottle HSN Code for GST Filing
Water bottles are used at home, in offices, schools and factories. Traders deal in many types such as simple plastic bottles, stainless steel bottles and insulated bottles used for travel and sports.
For correct GST billing you should understand the water bottle HSN code, see how bottles are classified by material and know how the present slabs of 5%, 18% and 40% after 22 September 2025 broadly apply to these products.
What is the HSN Code for Plastic and Stainless Steel Water Bottles?
Under GST, plastic water bottles usually fall in the chapter for plastic articles. The heading covers household plastic items such as bottles, flasks, containers and similar products used for carrying liquids.
Stainless steel water bottles are normally classified in chapters that cover household articles of base metal. These headings apply to flasks, bottles, tiffin boxes and similar steel household goods.
Insulated or vacuum bottles are often treated as flasks in the relevant chapter. The correct HSN code depends on whether the main material is plastic, stainless steel or another metal and on the description given in the tariff.
How Does GST Apply to Plastic and Stainless Steel Water Bottles?
Most water bottles are treated as standard household goods. Under the current three slab structure, they often fall in the 18% slab unless a particular notification gives a concessional rate for a specific type of bottle or for a particular scheme.
In practice plastic water bottles and stainless steel bottles of regular quality and capacity are generally taxed at the same standard slab even though they appear in different chapters. Any change in rate will usually be announced through a notification that mentions the relevant headings.
Dealers should avoid guessing a lower slab. When in doubt, they can treat bottles as standard goods for GST and keep an eye on latest circulars for any special relief.
Why is the HSN Code Different for Plastic and Stainless Steel Water Bottles?
HSN chapters are organised by material and then by the form and use of the article. This is why plastic bottles and steel bottles do not share one code even though they are used for the same purpose.
Plastic water bottles follow headings for plastic household articles while stainless steel bottles follow headings for kitchen and tableware of metals. Insulated bottles may be placed in more specific headings for vacuum flasks or combined articles.
This separation helps customs and tax authorities track trade in different materials and apply policies for plastics or metals separately when needed.
How to File the Water Bottle HSN Code Correctly for GST Returns?
Start by grouping your products as plastic water bottles, stainless steel bottles and insulated travel bottles. For each group, match the tariff description in the plastic or metal chapters and note the full eight digit HSN code that fits best.
Create separate stock items in your accounting software for each bottle type and assign the correct HSN code and GST rate at item level. Make sure the item description clearly mentions whether the bottle is plastic, steel or insulated.
When you file GSTR one, check that the outward supply summary by HSN code matches your main product groups. If the HSN summary and invoice descriptions are consistent, input tax credit for your buyers is smoother and the chance of queries reduces.
Size or packaging of water bottles usually does not change the chapter but it can affect valuation for pricing and discount schemes. Keep the same HSN code for the same material even when capacity or label design changes.
Conclusion
Water bottle HSN code classification depends mainly on the material of the bottle. Plastic bottles follow plastic article headings while stainless steel and insulated bottles follow headings for metal household items or flasks.
Under the present GST structure after 22 September 2025 these products usually fall in the standard slab such as 18%. By selecting the correct HSN code for each bottle type, fixing the GST rate in the item master and using this data on all invoices, businesses can keep billing error free and avoid disputes in GST returns.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for water bottles?
The HSN code for water bottles depends on the material. Plastic bottles are classified as plastic household articles while stainless steel bottles fall under headings for metal kitchen and tableware or flasks.
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How does GST differ for plastic and stainless steel water bottles?
Both plastic and stainless steel bottles are usually treated as standard goods and commonly attract an 18% slab, subject to any special notification for a particular heading.
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Are water bottles classified differently under HSN based on material?
Yes, the chapter and heading change with material. Plastic, stainless steel and insulated bottles use different headings even if the use is the same.
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How should I classify water bottles for GST returns?
Create separate items for plastic, steel and insulated bottles, assign the correct HSN code and GST rate to each and make sure your GSTR one summary uses the same codes.
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Does the HSN code for water bottles change with size or packaging?
Normally the HSN code remains the same for bottles of different sizes or packing style as long as the material and basic product type do not change.