The utensils hsn code is 7323 for steel and iron kitchenware, 7615 for aluminium and 7418 for copper and brass, and GST on utensils made of these metals is 5% after the reform. That covers plates, glasses, katoris, cookers, kadais, tawas, lunch boxes and steel bottles.
A few items in 7323 stay at 18%, such as steel wool and ghamellas, and plastic, glass and vacuum flask items have their own codes. This page lists them, a utensil shop's bill and the gifting angle. Crockery is on the crockery page.
Utensils and cookware: codes and GST rates
Item / HSN / GST- Steel utensils, plates, glasses, katoris5%Stainless steel kitchenware
- Steel lunch boxes and bottles5%Household articles of steel
- Iron tawa and kadai5%Cast iron; enamelled 7323 94
- Pressure cookers of steel5%Household articles
- Pressure cookers of aluminium5%Aluminium utensils
- Aluminium kadai, pots and pans5%Aluminium kitchen articles
- Copper and brass utensils5%Copper household articles
- Milk cans of steel or aluminium5%Specific entry
- Steel scrubbers and scouring pads18%Steel wool
- Ghamella18%Iron pans for construction
- Plastic lunch boxes and containers18%Plastic household articles
- Glass kitchenware18%Ceramic kitchenware 6912 is 5%
- Vacuum flasks18%Thermos flasks
Quick facts
HSN headings
7323 steel, 7615 aluminium, 7418 copperGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
12% for most metal utensilsSteel wool and ghamella
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7326 for steel kitchenware
Utensils hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Steel thali, glass, katori, spoon set | 7323 93 | 5% |
| Steel lunch box, tiffin | 7323 93 | 5% |
| Steel water bottle | 7323 93 | 5% |
| Iron tawa, kadai | 7323 91 or 7323 94 | 5% |
| Steel pressure cooker | 7323 | 5% |
| Aluminium pressure cooker, pots | 7615 | 5% |
| Copper bottle, brass utensils | 7418 | 5% |
| Steel milk can | 7323 | 5% |
| Steel wool, scrubbers | 7323 10 | 18% |
| Ghamella (construction pan) | 7323 94 10 | 18% |
| Plastic containers, lunch boxes | 3924 | 18% |
| Glass tumblers, bowls | 7013 | 18% |
| Ceramic and porcelain dinnerware | 6911, 6912 | 5% |
| Vacuum flask | 9617 | 18% |
7323 hsn code gst rate
Heading 7323 holds table, kitchen and other household articles of iron or steel, and steel wool and scouring pads. Schedule I lists household articles and utensils of iron and steel at 5%. Steel wool, pot scourers and ghamellas stay at 18% under Schedule II. Before the reform most steel utensils were 12%.
Pressure cooker hsn code and gst rate
A stainless steel pressure cooker is a household article under 7323 at 5%. An aluminium pressure cooker is 7615 at 5%. Electric rice cookers and multi cookers are 8516 60 at 18%; see kitchen appliances.
Brass and copper utensils hsn code
Copper and brass utensils, bottles and puja vessels for household use are 7418 at 5%. Other copper articles not used in the household stay at 18%. Silver utensils are 7114 at 3%; see silver.
Plastic, glass and flasks
Plastic lunch boxes and containers are 3924 at 18%. Glass kitchenware is 7013 at 18%. Ceramic and porcelain tableware are 6911 and 6912 at 5%. Vacuum flasks are 9617 at 18%. Combine steel bowls with a plastic tray in one priced gift pack and the higher plastic rate can apply to the whole pack.
Utensil shop invoice
Utensil shop bill: Steel dinner set, HSN 7323 93, 2 sets, Rs 4,000. Aluminium pressure cooker 5 litre, HSN 7615, 1 piece, Rs 1,800. Taxable value Rs 5,800. CGST 2.5% Rs 145. SGST 2.5% Rs 145. Total Rs 6,090.
A utensil maker buying steel sheets at 18% and selling utensils at 5% may build up credit and can claim an inverted duty refund on conditions.
Utensil shops should read this as a broad outline only. Material, household use and gift packing can change the rate, so check each line on the GST portal and ask a GST practitioner or chartered accountant about combination sets.
Frequently asked questions
How much GST applies to utensils?
Steel, iron, aluminium and copper utensils are taxed at 5%.
What is the 7323 hsn code?
7323 covers table, kitchen and household articles of iron or steel, mostly at 5%.
What is the pressure cooker hsn code?
Steel pressure cookers are 7323 and aluminium ones 7615, both at 5%.
What is the 7615 hsn code gst rate?
Aluminium household articles and utensils under 7615 are 5%.
What is the lunch box hsn code?
Steel lunch boxes are 7323 93 at 5%. Plastic lunch boxes are 3924 at 18%.