GST Rate on Plastic bottle
The GST rate on plastic bottle is 18%, under HSN code 3923 (articles for packing of goods (plastic boxes, bottles)). Here is the full breakdown, a worked example, and related rates in Pharmaceuticals.
GST rate breakdown for plastic bottle
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 3923
- Also covers: plastic box, packing material, plastic packaging
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on plastic bottle
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on plastic bottle
What is the GST rate on plastic bottle?
The GST rate on plastic bottle is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Plastic bottle falls under HSN code 3923.
What is the HSN code for plastic bottle?
Plastic bottle falls under HSN code 3923, which covers articles for packing of goods (plastic boxes, bottles). Show this code on every GST tax invoice line for plastic bottle.