--- title: "HSN Code for Lavatory Seats And Covers | HSN 39222000 GST Rate" description: "Find HSN and GST Rates for 39222000 related to Lavatory Seats And Covers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39222000/" --- # HSN Code 39222000: Lavatory Seats And Covers - [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 | | --- | --- | --- | --- | --- | | Lavatory seats and covers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39222000 ? It includes Lavatory Seats And Covers ### Can we claim ITC on inputs used to trade Lavatory Seats And Covers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Lavatory Seats And Covers? Under HSN 39222000, Lavatory Seats And Covers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Lavatory Seats And Covers? 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. ### Any common misclassification issue with Lavatory Seats And Covers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Lavatory Seats And Covers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lavatory Seats And Covers; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Lavatory Seats And Covers? 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. ## India's trade performance: HSN Code 39222000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹37 Cr (+3.63% YoY) — 0.0010% of India's total exports - Imports: ₹122 Cr (+34.46% YoY) — 0.0020% of India's total imports - Trade balance: −₹85 Cr (Deficit); surplus rank #10670 of 12657 HSN codes - Share of Sub-Chapter 3922: 21.26% of its exports; import side 14.38% - Rank within Sub-Chapter 3922: #3 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: 17.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4022 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.77% in FY 2020-21 - Contribution to Sub-Ch. 3922: 21.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39222000 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 | 14.34 | 0.0006% | — | 19.81% | 59.46 | 0.0017% | — | 12.57% | −45.12 | #4542 | | FY 2019-20 | 15.97 | 0.0007% | +11.37% | 17.87% | 50.13 | 0.0015% | −15.69% | 10.34% | −34.16 | #4425 | | FY 2020-21 | 22.64 | 0.0011% | +41.77% | 23.43% | 50.06 | 0.0017% | −0.14% | 11.90% | −27.42 | #4031 | | FY 2021-22 | 29.05 | 0.0009% | +28.31% | 21.40% | 75.78 | 0.0017% | +51.38% | 10.30% | −46.73 | #4095 | | FY 2022-23 | 33.48 | 0.0009% | +15.25% | 23.97% | 93.19 | 0.0016% | +22.97% | 12.05% | −59.71 | #4001 | | FY 2023-24 | 35.77 | 0.0010% | +6.84% | 23.92% | 90.65 | 0.0016% | −2.73% | 12.41% | −54.88 | #4006 | | FY 2024-25 | 37.07 | 0.0010% | +3.63% | 21.26% | 121.89 | 0.0020% | +34.46% | 14.38% | −84.82 | #4022 | - CAGR (7-year): exports 17.15%/yr, imports 12.71%/yr (consistently Deficit) ## Key trade insights: HSN Code 39222000 export-import analysis ### Consistent export growth: 17.15% CAGR over 7 years India's exports under HSN Code 39222000 have grown at a compound annual rate of 17.15% over 7 fiscal years, rising from ₹14.34 Crore in FY 2018-19 to ₹37.07 Crore in FY 2024-25. ### HSN Code 39222000 ranked #4022 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39222000 ranks #4022 out of 12657 HSN codes by total export value. Within Sub-Chapter 3922, it ranks #3 of 3. By trade surplus, it ranks #10670 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39222000 exports The strongest single-year export movement for HSN Code 39222000 was recorded in FY 2020-21, when exports surged by 41.77% over the prior year. ### India records a trade deficit of ₹84.82 Crore in HSN Code 39222000 goods In FY 2024-25, India's imports of ₹121.89 Cr exceeded exports of ₹37.07 Cr, resulting in a trade deficit of ₹84.82 Crore — ranking #10670 of 12657 by surplus magnitude. ### Import growth of 12.71% CAGR signals rising demand for Lavatory Seats And Covers India's imports under HSN Code 39222000 have grown at 12.71% CAGR, reaching ₹121.89 Crore in FY 2024-25. ### HSN Code 39222000 contributes 21.26% of Sub-Chapter 3922 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 3922, HSN Code 39222000 ranks #3 by export value — accounting for 21.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.38% share (rank #2). ## 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](https://busy.in/hsn/hsn-39221000/) | ₹44 Cr | | #3 | HSN Code 39222000: Lavatory Seats And Covers (this hsn code) | ₹37 Cr |