HSN Code for Home Decor and Kitchen Items: GST Rates in One Place
Home decor and kitchen goods are spread over many HSN chapters, because the material decides the code. From 22 September 2025, most utensils and tableware of steel, copper, aluminium, ceramic and wood pay 5% GST. Plastic kitchenware, glassware, cutlery, mirrors, lamps and most furniture stay at 18%.
- A steel bowl, a ceramic bowl, a glass bowl and a plastic bowl each have a different heading, and not the same rate.
- Kitchen and household articles of steel, copper, aluminium, wood, porcelain and other ceramics are 5%.
- Plastic kitchenware, glassware, spoons and forks, knives and vacuum flasks are 18%.
- Curtains, cushion covers and other made-up textiles follow the Rs 2,500 per piece rule: 5% up to it, 18% above.
- Within your state the 5% splits into 2.5% CGST and 2.5% SGST, and the 18% into 9% and 9%.
In this guide
Why does the material matter so much?
The HSN system groups goods by what they are made of before it groups them by use. So there is no single code for "kitchen items". A steel kadhai sits with iron and steel goods in chapter 73. A wooden ladle sits with wood in chapter 44. A glass jar sits with glass in chapter 70.
In September 2025 the GST Council cut many household articles from 12% to 5%, as the PIB press release of 3 September 2025 shows, with effect from 22 September 2025. The cut followed the material too. It reached steel, copper, aluminium, wood and ceramic articles, but plastic and glass articles were left in the 18% schedule of the rate notification. We checked the amendments to that notification in 2026 that we could read, and the 57th Council meeting release of 8 October 2026. None changes the entries below.
Kitchen and dining: the rate table
| Product | HSN | GST rate |
|---|---|---|
| Steel utensils, pressure pans, tiffin boxes, plates | 7323 | 5% |
| Copper utensils and bottles | 7418 | 5% |
| Aluminium utensils and cookware | 7615 | 5% |
| Wooden tableware and kitchenware, such as chopping boards and ladles | 4419 | 5% |
| Porcelain or bone china dinner sets and mugs | 6911 | 5% |
| Other ceramic tableware, such as stoneware and terracotta | 6912 | 5% |
| Plastic and melamine tableware, containers, lunch boxes | 3924 | 18% |
| Glass tumblers, jars, bowls, glass decor pieces | 7013 | 18% |
| Spoons, forks, ladles, cake servers of metal | 8215 | 18% |
| Kitchen knives | 8211 | 18% |
| Vacuum flasks | 9617 | 18% |
| Steel scrubbers and scouring pads | 7323 | 18% |
| Gas stoves of iron or steel, not electric | 7321 | 18% |
| Mixer grinders and other motor-driven kitchen appliances | 8509 | 18% |
| Electric heating appliances for the home, such as kettles and toasters | 8516 | 18% |
See the scrubbers? Heading 7323 has both rates. The 5% entry is for table, kitchen and household articles and utensils of iron and steel. Steel wool and scouring pads under the same heading are written into the 18% schedule.
Home decor: the rate table
| Product | HSN | GST rate |
|---|---|---|
| Ceramic statues and ornamental pieces | 6913 | 5% |
| Wooden statuettes, ornaments, jewellery boxes | 4420 | 5% |
| Brass and other base metal statuettes, ornaments, photo frames and mirrors of metal | 8306 | 5% |
| Stone statues, vases, bowls and other ornamental stone goods | 6802 | 5% |
| Candles | 3406 | 5% |
| Baskets and wickerwork | 4602 | 5% |
| Furniture wholly of bamboo, cane or rattan | 9403 | 5% |
| Other furniture, such as wooden or metal shelves and tables | 9403 | 18% |
| Wooden photo and mirror frames | 4414 | 18% |
| Glass mirrors, framed or not | 7009 | 18% |
| Artificial flowers and plants | 6702 | 18% |
| Lamps and light fittings, including LED decor lights | 9405 | 18% |
| Cushions and pillows with filling | 9404 | 18% |
| Curtains, cushion covers, bed sheets, table linen | 63 | 5% up to Rs 2,500 a piece, 18% above |
Two points before you rely on this table. First, the Council release also lists some handicraft items at 5%, such as certain handcrafted lamps and wooden frames. Those sit under a separate handicraft scheme with its own conditions, which we did not read. Do not charge 5% on a frame just because it is handmade. Second, a photo frame made of base metal is 5% under 8306, while a wooden one is 18% under 4414. The material, again.
A worked example
You sell dinner sets from Surat. Set A is bone china, heading 6911, at Rs 2,000 before tax. Set B looks almost the same but is melamine, which is a plastic, so heading 3924 applies, also at Rs 2,000.
For a buyer in Surat, Set A carries CGST of Rs 50 and SGST of Rs 50, a total of Rs 100. Set B carries CGST of Rs 180 and SGST of Rs 180, a total of Rs 360.
Now say you listed Set B as ceramic at 5% and sold 400 sets. You would have charged Rs 40,000 in tax where Rs 1,44,000 was due. The gap of Rs 1,04,000 comes out of your pocket, with interest, because you cannot go back to the buyers.
The mistake sellers usually make
The first mistake is classing by use and not by material. "Kitchen storage set" is not a heading. Ask what the item is made of, then find that chapter.
The second is mixed sets. A gift hamper of steel bowls and glass tumblers sold at one price is usually taxed at the highest rate among the items, which is 18%, under the mixed supply rule. If you want 5% on the steel part, price each item separately on the invoice, and take advice for your own combos.
The third is the old rate. Many utensils and ceramic items were at 12% before 22 September 2025. That slab is gone for them. Check your catalogue once and change any listing still showing 12%.
The last is textiles. Curtains and cushion covers are not decor items for GST. They are made-up textile articles of chapter 63, and the rate turns on the sale value of each piece, just like clothes. The full rule is in HSN code and GST rate for clothes.
What should you do today?
Make a list of your SKUs with three columns: material, heading and rate. Most sellers in this category have both 5% and 18% goods, and that is fine. In GSTR-1, Table 12 then shows one row per heading and rate. If a SKU mixes materials, such as a steel bottle with a plastic lid, look at which material gives the item its main character, and ask a tax expert if you are not sure.
Sources
- Recommendations of the 56th meeting of the GST Council, PIB press release of 3 September 2025 (checked 13 Nov 2026)
- Notification 9/2025-Integrated Tax (Rate) dated 17 September 2025, compiled copy on a CBIC site (checked 13 Nov 2026)
- HSN and SAC directory in Excel (GST portal) (checked 13 Nov 2026)
- Press release on the 57th GST Council meeting (copy on the GST portal) (checked 13 Nov 2026)
- Notification 02/2026-Central Tax (Rate) dated 27 October 2026, copy on caalley.com (checked 13 Nov 2026)
- GST goods and services rates page (CBIC) (checked 13 Nov 2026)
How AprilTax can help
The free AprilTax GSTR-1 tool reads your Amazon, Flipkart and Meesho sales reports and builds the HSN summary for each heading and rate, so steel utensils at 5% and glassware at 18% sit in their own rows. It runs about 30 checks and gives you a JSON file that you upload on the GST portal yourself.
Frequently asked questions
What is the HSN code for kitchen utensils?
What is the GST rate on steel utensils?
What is the GST rate on plastic kitchenware?
What is the GST rate on glassware?
What is the GST rate on spoons and forks?
What is the HSN code and GST rate for home decor items?
What is the GST rate on curtains and cushion covers?
Are handmade decor items taxed at 5%?
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