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Industrial Supplies18% GST RateUpdated July 2026

Calculate GST for Plastic Products

Calculate GST on plastic containers, industrial plastic articles, packaging, and home utility boxes.

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Quick Summary

HSN/SAC Code#3926
Tax CategoryIndustrial Supplies
ITC EligibilityEligible for packing companies, industrial factories, and retail shops using packaging
Effective DateJuly 1, 2017
Applicable Tax
18%
Standard GST RateHSN Code 3926

GST Rate Explanation

Manufactured plastic wares and packaging items (HSN 3926) attract the standard industrial tariff of 18% due to processing inputs and plastic molding manufacturing.

Calculation Mode
Net Amount (Before Tax)₹10,000.00
CGST (Central Tax) (9.0%)₹900.00
SGST (State Tax) (9.0%)₹900.00
Total GST (18%)₹1,800.00
Gross Amount₹11,800.00

Visual Tax Split & Collection Rules

Intrastate Split Allocation
CGST (Central Tax): 9.0%
SGST (State Tax): 9.0%

Within State (CGST + SGST)

When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.

Across States (IGST)

When supply spans across states (interstate), a single Integrated GST of 18% is collected in full by the Central government before allocation.

GST Rate Structure Slabs

Tax SlabCGST (Central)SGST (State)IGST (Integrated)Notes
0%0.0%0.0%0.0%Exempted / Nil rated goods
5%2.5%2.5%5.0%Essential items & services
12%6.0%6.0%12.0%Standard reduced rate items
18%9.0%9.0%18.0%Standard general rate items
28%14.0%14.0%28.0%Luxury / Sin goods & services

GST Calculation Examples

Stackable plastic storage bins for factory warehouse

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹3,500.00

GST (18%): ₹630.00

Total: ₹4,130.00

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹3,500.00

Base Amount: ₹2,966.10

GST Included: ₹533.90

Plastic food container jar kit

Add GST (Exclusive)

Formula: Amount + (Amount × Rate%)

Base Amount: ₹120.00

GST (18%): ₹21.60

Total: ₹141.60

Remove GST (Inclusive)

Formula: Amount − (Amount / (1 + Rate%))

Total Amount: ₹120.00

Base Amount: ₹101.69

GST Included: ₹18.31

Frequently Asked Questions

Government References & Notifications

Tax Disclaimer Notice

Plastic carry bags below threshold specifications may carry restrictions or additional local municipal charges.

Last updated: July 2026