Manager - Finance & Accounts
58323 Points
Joined June 2010
Hey Himanshu! Here’s the GST info for disposable tableware like dona, pattal, plates, cups, glasses, etc.:
HSN Codes and GST Rates
Item |
Likely HSN Code |
GST Rate |
Disposable plates (leaf, plastic, paper) |
3924 (Plastic plates) or 4818 (Paper plates) or 4419 (Leaf plates) |
18% (Plastic/paper), 5% (Leaf plates) |
Disposable cups (plastic) |
3924 |
18% |
Disposable cups (paper) |
4819 |
18% |
Disposable leaf plates (e.g. areca leaf pattal) |
4419 |
5% |
Disposable glasses (plastic) |
3924 |
18% |
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:
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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.