The HSN code for a water bottle depends on what it is made of, not on what it is called. Vacuum insulated steel bottles and flasks fall under 9617; reusable plastic bottles under 3924; PET bottles for packaged water under 3923; glass under 7010; copper under 7418; single-wall steel under 7323; aluminium under 7615. All of these currently attract 18% GST. The most common classification error is putting a vacuum insulated steel bottle under 7323 with ordinary steelware — the vacuum is what moves it to 9617.
Key Facts
- HSN classification for water bottles follows the material and construction, not the product name or brand.
- Vacuum insulated bottles and flasks fall under HSN 9617 — vacuum vessels — regardless of the outer material.
- A single-wall steel bottle is not a vacuum vessel and sits under 7323 with other steel household articles.
- Plastic reusable bottles fall under 3924; PET bottles for packing and conveying drinking water fall under 3923.
- All the codes in this table currently attract 18% GST following the 22 September 2025 rationalisation.
- The 12% slab was removed in that rationalisation, so any reference still quoting 12% on these goods is out of date.
- Classification of a specific SKU is a matter for your CA; this page is general reference.
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HSN classification trips people up here because the everyday word "water bottle" spans seven different codes. The code follows the material and construction, never the marketing name. Work out what the thing physically is and the code follows.
Water bottle HSN codes by material
| HSN | What it covers | GST |
|---|---|---|
| 9617 | Vacuum insulated steel bottles and flasks | 18% |
| 3924 | Reusable plastic water bottles | 18% |
| 3923 | PET bottles for packaged drinking water | 18% |
| 7010 | Glass water bottles | 18% |
| 7418 | Copper water bottles | 18% |
| 7323 | Single-wall steel bottles (no vacuum) | 18% |
| 7615 | Aluminium water bottles | 18% |
The classification that goes wrong most often
Vacuum insulated steel bottles belong under 9617, not 7323. This is the single most common error in the category, and it is easy to see why: the bottle is made of stainless steel, and 7323 covers steel household articles, so it looks like a fit.
But 9617 covers "vacuum flasks and other vacuum vessels", and the defining feature is the vacuum, not the metal. If the bottle has two walls with a vacuum between them — which is what makes it keep drinks hot or cold — it is a vacuum vessel and 9617 applies. A single-wall steel bottle with no vacuum has no temperature-control function and does sit under 7323.
The practical test: if the product is sold on the basis that it keeps drinks hot or cold for hours, it is almost certainly a vacuum vessel.
The other edge cases
- 3923 versus 3924 for plastic. 3923 covers bottles for the conveyance or packing of goods — the PET bottles packaged drinking water is sold in. 3924 covers household articles of plastic — the reusable bottle someone carries to the gym. Same material, different purpose, different code.
- Tumblers and sippers follow the same logic. A vacuum insulated tumbler is 9617; a plastic sipper is 3924.
- Bottles sold with accessories — a bottle with a pouch or an extra lid — are usually classified on the principal article, but a genuine mixed kit may need a composite-supply view. Worth a question to your CA rather than a guess.
- Copper and brass. 7418 covers copper household articles. Brass items are also handled within the copper chapter.
- Imports add Basic Customs Duty and IGST on the assessable value; the HSN classification itself does not change because a good is imported.
Why this matters beyond the paperwork
Getting the code wrong is not only a compliance risk. It changes what your buyer can reconcile, it shows up in mismatch notices, and for corporate procurement it is the difference between a clean invoice and one that comes back. For bulk and gifting orders in particular, agreeing the HSN up front avoids a re-issue later.
For context on how bottles are actually specified when businesses buy them in volume, see our guide to corporate gift water bottles.
The rest of this reference
- Which HSN code applies to which bottle — classification by material, and the edge cases.
- GST rates on water bottles — the rate table and what changed in September 2025.
- Putting it on an invoice — procurement, bulk orders and imports.
Rates verified 7 September 2026. HSN classification is stable, but GST rates change by notification — the 22 September 2025 rationalisation removed the 12% and 28% slabs, and any reference still quoting 12% on these goods is out of date. Confirm the current rate against the CBIC rate finder before invoicing, and treat this page as general information rather than tax advice. Classification of a specific product is your CA's call, not ours.
Frequently Asked Questions
What is the HSN code for a water bottle?
It depends on the material. Vacuum insulated steel bottles are 9617, reusable plastic bottles 3924, PET packaging bottles 3923, glass 7010, copper 7418, single-wall steel 7323 and aluminium 7615. All currently attract 18% GST.
Is a steel water bottle 7323 or 9617?
If it is vacuum insulated — double-walled, keeps drinks hot or cold — it is 9617, because 9617 covers vacuum vessels and the vacuum is the defining feature rather than the metal. A single-wall steel bottle with no vacuum sits under 7323.
What is the GST rate on water bottles?
All the common water bottle classifications currently attract 18%. The 12% slab that some older references quote was removed in the 22 September 2025 rationalisation. Confirm against the CBIC rate finder before invoicing.
What is the difference between HSN 3923 and 3924?
3923 covers bottles and flasks used for conveying or packing goods, such as the PET bottles packaged drinking water is sold in. 3924 covers household articles of plastic, such as a reusable bottle. The material is the same; the purpose decides the code.
Does the HSN code change for imported bottles?
No. Classification follows the goods, not the source. Imports additionally attract Basic Customs Duty and IGST on the assessable value, but the HSN itself is unchanged.
The rates that apply, side by side
Drinkware is not taxed as one category — the material decides the rate, which is why two similar-looking items in the same hamper can carry different GST.
| Product | HSN | GST |
|---|---|---|
| Insulated stainless steel bottles and flasks | 9617 | 18% |
| Glass bottles and glassware | 7010 | 18% |
| Plastic / PET bottles | 3923 | 18% |
| Copper and brass vessels | 7418 | 18% |
General information from a supplier, not tax advice. Classification depends on the specific article and its construction — confirm with your own finance team or CA, whose reading of your circumstances is the one that counts.
What buyers get wrong
- Assuming input tax credit is recoverable on gifts. It generally is not, for goods disposed of by way of gift. Corporate buyers should budget GST-inclusive.
- Classifying by appearance. A steel-look bottle with a plastic body is not 7323.
- Ignoring the invoice. Confirm the supplier can issue a GST invoice against your GSTIN before ordering, not after delivery.
Frequently Asked Questions
What HSN code for insulated steel water bottle?
HSN 9617 at 18% GST.
HSN code for plastic water bottle?
HSN 3924 at 18% GST.
HSN code for copper water bottle?
HSN 7418 at 18% GST.
Related guides
How the insulation actually works
Heat moves three ways, and a vacuum bottle blocks each differently. Conduction and convection both need molecules to carry heat — removing the air between the two steel walls eliminates both. Radiation needs no medium, so a reflective copper coating on the outer face of the inner wall bounces it back.
What remains is a slow leak at the neck, where the walls must physically join, and through the lid, which contains no vacuum at all. That is why two bottles with identical vacuum quality can differ by hours: the lid is usually the weakest thermal link.
It also explains three habits that measurably change results: pre-chill or pre-heat the empty bottle for a minute before filling, fill to the top so there is less air inside to convect heat, and keep the lid closed — most heat gain happens at the open neck.
Common buying mistakes
- Trusting an uncertified retention claim. If it is not BIS IS 17526:2021 certified, nobody has measured it.
- Buying "double wall insulated" under ₹400. At that price it is usually single-wall steel inside a plastic shell.
- Accepting "SS" or "food-safe steel" as a specification. The grade is the whole point — look for 304.
- Buying too small. A 500ml bottle for an office day means six refills, and almost nobody completes six.
- Ignoring the lid. A screw cap costs you sip frequency every single day.
- Never replacing the gasket — then replacing the whole bottle instead.
Testing whether insulation actually works
Fill with ice water, leave four hours in a warm room, then touch the outside. A working vacuum bottle stays at room temperature and never sweats. Cold or condensation on the outside means the vacuum has failed.
This matters because vacuum failure is silent: the bottle still holds water and looks perfect, but retention drops from about 24 hours to four or six. Worth running inside the return window on anything new.
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