For a steel water bottle the HSN code depends on construction, not on the steel: 9617 covers vacuum insulated flasks and bottles, and 7323 covers single-wall steel household articles. Both attract 18% GST. The distinction matters because a vacuum bottle invoiced under 7323 is technically misclassified even though the tax outcome is identical — which becomes a problem in an audit, not at the till.
Key Facts
- Vacuum insulated steel bottle — HSN 9617, GST 18%.
- Single-wall steel bottle — HSN 7323, GST 18%.
- The rate is the same, so the classification error costs nothing in tax and everything in an audit.
- Businesses above the prescribed turnover threshold must state HSN at six digits, not four.
- Agree the code with the supplier on the purchase order, not after the invoice arrives.
Which code applies to which bottle
| Item | HSN | GST |
|---|---|---|
| Vacuum insulated steel bottle or flask | 9617 | 18% |
| Single-wall steel bottle | 7323 | 18% |
| Reusable plastic bottle | 3924 | 18% |
| PET packaging bottle | 3923 | 18% |
| Glass bottle | 7010 | 18% |
| Copper bottle | 7418 | 18% |
| Aluminium bottle | 7615 | 18% |
Rates as published by CBIC. Verify the current rate on the CBIC rate finder before filing — this is a reference, not tax advice.
The classification hinges on whether the bottle is a vacuum flask. Heading 9617 is for vacuum flasks and other vacuum vessels, complete with cases — that is the double-walled, air-evacuated construction. Heading 7323 is for table, kitchen and other household articles of iron or steel, which is where a plain single-wall bottle sits.
Why it matters when the rate is identical
Both are 18%, so nobody pays more either way. The exposure is in reconciliation: an input credit claimed against a code that does not match the goods described is the kind of mismatch that surfaces in an audit long after the invoice was paid and forgotten.
For bulk and corporate orders the fix is procedural rather than technical — state the HSN on the purchase order and ask the supplier to confirm it before dispatch. Agreeing it after an invoice has been raised means a credit note.
For corporate and bulk buyers
HYV's insulated range is vacuum insulated steel throughout, so it invoices under 9617 at 18%. For bulk orders we state the HSN on the quote rather than leaving it to the invoice. See HSN codes for corporate gifting for mixed-item hampers, where the classification gets harder.
This is a reference for invoicing, not tax advice. Confirm the current rate with your accountant or on the CBIC rate finder.
Disclosure: we are one of the brands
HYV publishes this guide and HYV sells insulated drinkware, so read the ranking with that in mind. What we can do is be specific about where we are not the answer: we do not make copper, glass or plastic bottles, and nothing in the retail range starts below ₹799. Where a competitor fits your use better, the sections above say so.
Frequently Asked Questions
What is the HSN code for a steel water bottle?
9617 if it is vacuum insulated, 7323 if it is single-wall steel. Both are taxed at 18% GST. The code follows the construction, not the material.
What is the GST rate on steel water bottles in India?
18%, for both vacuum insulated bottles under 9617 and single-wall steel bottles under 7323.
Does it matter if I use 7323 instead of 9617?
The tax is the same, so nothing changes at the point of sale. It matters in reconciliation and audit, where a code that does not match the goods described is a mismatch worth avoiding.
How many HSN digits do I need on an invoice?
It depends on aggregate turnover — larger businesses are required to state six digits rather than four. Confirm the threshold that applies to you with your accountant.
Shop the shortlist
- See the steel bottles — 304 food-grade stainless, double-wall vacuum, 750 ml to 2 L.
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