Plastic water bottle HSN code: 3924 or 3923?
A plastic water bottle sold empty, to drink from at home, school or the gym, is 3924 10 90; the same shape sold empty to a business that fills it with a product is 3923 30 90. Heading 3924 is tableware, kitchenware and other household articles of plastics. Heading 3923 is articles for the conveyance or packing of goods, and its 3923 30 lines name carboys, bottles and flasks.
| Line | Wording in the master |
|---|---|
| 3924 10 10 | Tableware and kitchenware of plastics: insulated ware |
| 3924 10 90 | Tableware and kitchenware of plastics: other |
| 3924 90 20 | Other household articles of plastics: insulated ware |
| 3923 30 10 | Carboys, bottles, flasks and similar articles: insulated ware |
| 3923 30 90 | Carboys, bottles, flasks and similar articles: other |
| 3923 50 10 | Caps and closures for bottles |
Source: GST portal HSN master, headings 3924 and 3923, read 23 Oct 2026. Last verified: 23 Oct 2026.
The test is what you sell. A brand selling cold-pressed oil, shampoo or drinking water in a PET bottle is selling the contents, and the empty bottle it buys from a moulder is 3923 at 18% (Schedule II S.No. 124). Caps sold on their own have their own line, 3923 50 10. When one bottle could go either way, for example a sipper sold empty but marketed as packaging, confirm the line with your CA.
On the invoice you rarely need the full line. Sellers whose aggregate turnover was up to ₹5 crore last year write 4 digits (3924); above that, 6 digits (392410), under CBIC Notification 78/2020-Central Tax from 1 April 2021. Below ₹5 crore the code is optional on B2C invoices.
Steel water bottle HSN code: 7323 or 9617?
A single-wall stainless steel bottle is 7323 93 90; a double-wall vacuum bottle is a vacuum flask, 9617 00 11 up to 0.75 litre and 9617 00 12 above. Heading 7323 covers table, kitchen and household articles of iron or steel, and 7323 93 is its stainless steel sub-heading. Heading 9617 covers vacuum flasks and other vacuum vessels, complete.
Other metals and glass follow the same household-article logic. An aluminium sports bottle is 7615 10 30 (other table, kitchen or household articles of aluminium). A copper bottle is 7418 10 22, and a brass one 7418 10 21. A glass bottle for the table is heading 7013, glassware for table, kitchen or similar use; that heading text excludes the glass packaging containers of 7010. This page gives 7013 at heading level only (see the check below).
Two products share the name but not the code. A rubber hot-water bottle is a rubber article, and bottled drinking water is a beverage; none of the lines on this page applies to either, so look each one up in the GST portal HSN search.
GST rate on water bottles and what to enter
GST on a water bottle depends on its heading: plastic packaging bottles (3923) are 18% under Schedule II S.No. 124 of Notification 9/2025-IT(Rate), from 22 September 2025; for household bottles (3924, 7323, 7615, 7418, 7013, 9617), read the rate against the heading in that notification. This page prints only the 3923 rate. Open CBIC’s copy of Notification 9/2025-IT(Rate), search for your 4-digit heading, and use the rate of the schedule it sits in.
- Pick the row by material and insulation from the table at the top: plastic, single-wall steel, vacuum, aluminium, copper or glass.
- Enter the heading in the listing’s HSN field; on the invoice use 4 digits, or 6 if your turnover last year was above ₹5 crore.
- Enter the GST rate from the notification for that heading, and use the same code and rate on the tax invoice.
Worked case (illustration): a home-and-kitchen seller lists a 1 litre vacuum-insulated steel bottle and a 500 ml plastic school bottle. They are two products with two HSN entries: the steel one is a vacuum flask above 0.75 litre, 9617 00 12 (9617 on a 4-digit invoice), and the school bottle is 3924 10 90 (3924). A steel bottle without a vacuum layer would move to 7323.
Checked against the GST portal master
On 23 Oct 2026 we pulled 105 entries from the GST portal master for headings 3924, 3923, 7323, 7013, 7615 and 9617, plus 7418 for copper, and read each bottle line from those dumps. The 7013 lines were the ones we could not use: their descriptions do not match each other, so this page stops at the heading.
Related HSN codes for home and kitchen sellers
Bottles ship in cartons and often sell next to insulated bags and kids’ items. These pages carry those codes.
| Item | Heading | Page |
|---|---|---|
| Cartons and shipping boxes | 4819 | Carton box HSN code |
| Insulated lunch and bottle bags | 4202 | Bags HSN code |
| Toys | 9503 | Toys HSN code |
| Other seller products | — | HSN codes list by product |
Headings as checked on each linked page.
Frequently asked questions
What is the HSN code for water bottle?
It follows the material: plastic 3924, stainless steel 7323, vacuum flask 9617, aluminium 7615, copper 7418, glass 7013.
What is the plastic water bottle HSN code?
3924 10 90 for a household plastic bottle; 3923 30 90 for an empty plastic bottle sold for packing goods.
What is the steel water bottle HSN code?
7323 93 90 for a single-wall stainless steel bottle; a vacuum-insulated bottle is 9617 00 11 or 9617 00 12 by capacity.
What is the HSN code for a copper or glass water bottle?
Copper 7418 10 22; glass table bottles are heading 7013.
What is the GST rate on water bottles?
Plastic packaging bottles (3923) are 18%; for other headings, read the rate against your heading in Notification 9/2025-IT(Rate).
Does a rubber hot-water bottle use the water bottle HSN code?
No; a rubber hot-water bottle is a rubber article, not a drinking bottle, so none of these lines apply; look up its own line in the GST portal.
Related
Checked by the StitchMagic team on 23 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.