GST rate on Dona Pattal Disposable plates etc

Hey Himanshu! Here’s the GST info for disposable tableware like dona, pattal, plates, cups, glasses, etc.:

HSN Codes and GST Rates

Explanation:

• Plastic disposable items (plates, cups, glasses): HSN 3924, GST 18%

• Paper disposable items (plates, cups): HSN 4818/4819, GST 18%

• Leaf or natural material plates (like areca leaf pattal): HSN 4419, GST 5%

Notes:

• For disposable leaf plates (areca leaf pattal), GST rate is concessional 5%.

• Plastic disposables attract 18% GST as they come under plastic products.

• Ensure to check the composition of the item because mixed material can affect classification.

Correction to the reply above: leaf products are exempt, not 5%.

• Dona and pattal made of leaves, flowers or bark (sal, areca/supari, banana leaf), HSN 1404 90 / 4823: Nil GST. These remain in the exemption list under the revised rate notifications effective 22 September 2025 (Notf 10/2025-CT(R)).

• Paper plates and cups (4823) and plastic disposables (3924): taxable. Check the current rate in the rate schedule (Notf 9/2025-CT(R)) against your exact 8-digit HSN, since many items were re-slabbed on 22 September 2025.

• Mixed packs of leaf and paper/plastic items are a mixed supply, taxed at the highest rate (Sec 8(b)).

• If you sell only exempt leaf products, GST registration is not required at any turnover (Sec 23(1)(a)). If you also sell taxable items, the threshold applies to total turnover, exempt sales included.

• Report the 6-digit HSN in GSTR-1 Table 12 if turnover exceeds Rs 5 crore (4-digit up to that).