---
title: "HSN Code for Wash Basins | HSN 39221000 GST Rate"
description: "Find HSN and GST Rates for 39221000 related to Wash Basins with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39221000/"
---

# HSN Code 39221000: Wash Basins

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/)
- [Sub-chapter 3922: Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Baths, shower-baths, sinks and wash basins | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39221000 ?

It includes Wash Basins

### How much GST applies to Wash Basins?

Under HSN 39221000, Wash Basins attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Wash Basins?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Wash Basins?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Wash Basins?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Wash Basins?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 39221000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹44 Cr (+19.87% YoY) — 0.0012% of India's total exports
- Imports: ₹52 Cr (+15.55% YoY) — 0.0009% of India's total imports
- Trade balance: −₹9 Cr (Deficit); surplus rank #8963 of 12657 HSN codes
- Share of Sub-Chapter 3922: 25.09% of its exports; import side 6.18%
- Rank within Sub-Chapter 3922: #2 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: 11.56% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3806 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +33.81% in FY 2021-22
- Contribution to Sub-Ch. 3922: 25.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39221000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3922 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3922 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 22.69 | 0.0010% | — | 31.35% | 41.35 | 0.0012% | — | 8.74% | −18.66 | #3928 |
| FY 2019-20 | 26.05 | 0.0012% | +14.81% | 29.16% | 34.80 | 0.0010% | −15.84% | 7.18% | −8.75 | #3773 |
| FY 2020-21 | 22.39 | 0.0010% | −14.05% | 23.17% | 23.90 | 0.0008% | −31.32% | 5.68% | −1.51 | #4051 |
| FY 2021-22 | 29.96 | 0.0010% | +33.81% | 22.07% | 36.77 | 0.0008% | +53.85% | 5.00% | −6.81 | #4051 |
| FY 2022-23 | 34.75 | 0.0010% | +15.99% | 24.88% | 50.97 | 0.0009% | +38.62% | 6.59% | −16.22 | #3954 |
| FY 2023-24 | 36.49 | 0.0010% | +5.01% | 24.40% | 45.33 | 0.0008% | −11.07% | 6.21% | −8.84 | #3976 |
| FY 2024-25 | 43.74 | 0.0012% | +19.87% | 25.09% | 52.38 | 0.0009% | +15.55% | 6.18% | −8.64 | #3806 |

- CAGR (7-year): exports 11.56%/yr, imports 4.02%/yr (consistently Deficit)

## Key trade insights: HSN Code 39221000 export-import analysis

### Consistent export growth: 11.56% CAGR over 7 years

India's exports under HSN Code 39221000 have grown at a compound annual rate of 11.56% over 7 fiscal years, rising from ₹22.69 Crore in FY 2018-19 to ₹43.74 Crore in FY 2024-25.

### HSN Code 39221000 ranked #3806 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39221000 ranks #3806 out of 12657 HSN codes by total export value. Within Sub-Chapter 3922, it ranks #2 of 3. By trade surplus, it ranks #8963 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39221000 exports

The strongest single-year export movement for HSN Code 39221000 was recorded in FY 2021-22, when exports surged by 33.81% over the prior year.

### India records a trade deficit of ₹8.64 Crore in HSN Code 39221000 goods

In FY 2024-25, India's imports of ₹52.38 Cr exceeded exports of ₹43.74 Cr, resulting in a trade deficit of ₹8.64 Crore — ranking #8963 of 12657 by surplus magnitude.

### Import growth of 4.02% CAGR signals stable import dependency for Wash Basins

India's imports under HSN Code 39221000 have grown at 4.02% CAGR, reaching ₹52.38 Crore in FY 2024-25.

### HSN Code 39221000 contributes 25.09% of Sub-Chapter 3922 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 3922, HSN Code 39221000 ranks #2 by export value — accounting for 25.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.18% share (rank #3).

## Related HSN Codes in Sub-Chapter 3922

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39229000: Baths, Shower Baths & Sanitary Ware of Plastics](https://busy.in/hsn/hsn-39229000/) | ₹94 Cr |
| #2 | HSN Code 39221000: Wash Basins (this hsn code) | ₹44 Cr |
| #3 | [HSN Code 39222000: Lavatory Seats And Covers](https://busy.in/hsn/hsn-39222000/) | ₹37 Cr |