HSN Code 39222000: Lavatory Seats And Covers

HSN Code 39222000 represents Lavatory Seats And Covers under GST classification. This code helps businesses identify Lavatory Seats And Covers correctly for billing, taxation, and trade. With HSN Code 39222000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Lavatory Seats And Covers.

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Description of Goods for HSN Code 39222000

HSN Code 39222000 relates to the following description.

Description of Goods

Lavatory seats and covers

Chapter

39 - Plastics and articles thereof

Sub Chapter

3922 - Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39222000 not include?

Lavatory Seats And Covers does not include products with the following descriptions.

India’s Trade Performance — HSN Code 39222000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹37 Cr

+3.63% vs FY 2023-24

0.0010% of India’s total exports

India’s Imports

FY 2024-25

₹122 Cr

+34.46% vs FY 2023-24

0.0020% of India’s total imports

Trade Balance

FY 2024-25

−₹85 Cr

Trade Deficit

Surplus rank #10670 of 12657 HSN codes

% of Sub-Chapter 3922

FY 2024-25

21.26%

Share of Sub-Chapter 3922’s total exports in FY 2024-25

Import side: 14.38% of Sub-Chapter 3922’s imports

Rank Within Sub-Chapter 3922

FY 2024-25

#3 of 3

Position by export value among HSN codes in Sub-Chapter 3922

Import-side rank: #2 of 3

At a glance

17.15%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#4022

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+41.77%

Peak Growth Year

FY 2020-21 · strongest single-year move

21.26%

Contribution to Sub-Ch. 3922

Share of Sub-Chapter 3922 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4542

Balance

−45.12

Exports

14.34 ₹ Cr

0.0006% share

YoY

19.81% of Sub-Ch. 3922

Imports

59.46 ₹ Cr

0.0017% share

YoY

12.57% of Sub-Ch. 3922

FY 2019-20 Exp. Rank #4425

Balance

−34.16

Exports

15.97 ₹ Cr

0.0007% share

+11.37% YoY

17.87% of Sub-Ch. 3922

Imports

50.13 ₹ Cr

0.0015% share

−15.69% YoY

10.34% of Sub-Ch. 3922

FY 2020-21 Exp. Rank #4031

Balance

−27.42

Exports

22.64 ₹ Cr

0.0011% share

+41.77% YoY

23.43% of Sub-Ch. 3922

Imports

50.06 ₹ Cr

0.0017% share

−0.14% YoY

11.90% of Sub-Ch. 3922

FY 2021-22 Exp. Rank #4095

Balance

−46.73

Exports

29.05 ₹ Cr

0.0009% share

+28.31% YoY

21.40% of Sub-Ch. 3922

Imports

75.78 ₹ Cr

0.0017% share

+51.38% YoY

10.30% of Sub-Ch. 3922

FY 2022-23 Exp. Rank #4001

Balance

−59.71

Exports

33.48 ₹ Cr

0.0009% share

+15.25% YoY

23.97% of Sub-Ch. 3922

Imports

93.19 ₹ Cr

0.0016% share

+22.97% YoY

12.05% of Sub-Ch. 3922

FY 2023-24 Exp. Rank #4006

Balance

−54.88

Exports

35.77 ₹ Cr

0.0010% share

+6.84% YoY

23.92% of Sub-Ch. 3922

Imports

90.65 ₹ Cr

0.0016% share

−2.73% YoY

12.41% of Sub-Ch. 3922

FY 2024-25 Exp. Rank #4022

Balance

−84.82

Exports

37.07 ₹ Cr

0.0010% share

+3.63% YoY

21.26% of Sub-Ch. 3922

Imports

121.89 ₹ Cr

0.0020% share

+34.46% YoY

14.38% of Sub-Ch. 3922

CAGR · 7-Year

Exports

17.15% /yr

Imports

12.71% /yr

Consistently Deficit
Sub-Chapter 3922 total

reference, FY 2024-25

Export

₹174.33 Cr

Import

₹847.55 Cr

Trade Balance

−673.22

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39222000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.