Plastic Household Items HSN Code 3924 and GST Rate
Tableware, kitchenware and household articles of plastics: buckets, mugs, containers and bottles.
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- HSN code
- 3924
- GST rate
- 18%
- Chapter
- 39: Plastics
- Before 22 Sep 2025
- No change
What is the HSN code for plastic household items?
Plastic Household Items falls under HSN 3924, in chapter 39 (Plastics).
Plastic kitchen and household articles are heading 3924 at 18%, while bottles and containers for packing goods are 3923. Plastic chairs and tables are furniture of chapter 94. Feeding bottles were moved to 5% by GST 2.0.
| Code | Description |
|---|---|
| 392410 | Tableware and kitchenware of plastics |
| 392490 | Other household and toilet articles of plastics (buckets, mugs) |
| 392330 | Carboys, bottles, flasks and similar articles |
GST rate on plastic household items
The GST rate on plastic household items is 18%. 18% on plastic household articles. Plastic feeding bottles and plastic beads are 5% since 22 September 2025.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3924 |
| Above Rs 5 crore | 6 on every invoice | 392410, 392490, 392330 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 39 |
Sample GST invoice line for plastic household items
Here is how a line for plastic household items looks on a tax invoice within one state: 100 × piece at Rs 120.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Plastic Household Items | 3924 | 100 × piece | 120.00 | 12,000.00 | 1,080.00 | 1,080.00 | 14,160.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 2,160.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 39 at a glance
Chapter 39 (Plastics) covers: Plastics in primary forms (granules, resins) and articles of plastic.
Other pages in chapter 39
Related HSN codes
Products often bought, sold or invoiced together with plastic household items:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for plastic household items?
Plastic Household Items falls under HSN 3924: tableware, kitchenware and household articles of plastics: buckets, mugs, containers and bottles. Common 6 digit codes are 392410 for tableware and kitchenware of plastics and 392490 for other household and toilet articles of plastics (buckets, mugs).
What is the GST rate on plastic household items?
18% on plastic household articles. Plastic feeding bottles and plastic beads are 5% since 22 September 2025.
How many digits of the plastic household items HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3924 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 392410, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.