The scheme, which has currently been delayed by 15 months until July 2022, will see shoppers will pay a 20p deposit when buying drinks in cans and bottles that will be refunded when they return them empty for recycling.
The regulations will now be subject to a vote in the Scottish Parliament, after which the scheme will become law.
The debate saw some politicians criticise the speed at which it has taken to agree the scheme, while others questioned why ministers are continuing to push ahead with the plan amid the coronavirus pandemic.
ACS chief executive, James Lowman, said: “It is right that the committee raised concerns about the implementation of DRS during this unprecedented time as the impact of Covid-19 on retailers is still unknown. If we want to make this scheme work, we need time for everyone to engage in devising the right system.
“We would urge the Scottish government to continue to keep the date of implementation under review to ensure that it is appropriate, and that the timeframe is practical for businesses.”