--- title: "HSN Code for Baths, Shower Baths & Sanitary Ware of Plastics | HSN 39229000 GST Rate" description: "Find HSN and GST Rates for 39229000 related to Baths, Shower Baths & Sanitary Ware of Plastics with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39229000/" --- # HSN Code 39229000: Baths, Shower Baths & Sanitary Ware of Plastics - [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 | | --- | --- | --- | --- | --- | | Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39229000 ? It includes Baths, Shower Baths & Sanitary Ware of Plastics ### Any common misclassification issue with Baths, Shower Baths & Sanitary Ware of Plastics? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Baths, Shower Baths & Sanitary Ware of Plastics? 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. ### How should mixed supplies be billed when Baths, Shower Baths & Sanitary Ware of Plastics is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Baths, Shower Baths & Sanitary Ware of Plastics; Nil for exempt items if applicable). ### How much GST applies to Baths, Shower Baths & Sanitary Ware of Plastics? Under HSN 39229000, Baths, Shower Baths & Sanitary Ware of Plastics attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Baths, Shower Baths & Sanitary Ware of Plastics? 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 Baths, Shower Baths & Sanitary Ware of Plastics? 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. ## India's trade performance: HSN Code 39229000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹94 Cr (+20.97% YoY) — 0.0025% of India's total exports - Imports: ₹673 Cr (+13.31% YoY) — 0.0111% of India's total imports - Trade balance: −₹580 Cr (Deficit); surplus rank #11988 of 12657 HSN codes - Share of Sub-Chapter 3922: 53.65% of its exports; import side 79.44% - Rank within Sub-Chapter 3922: #1 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: 17.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2739 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +48.71% in FY 2021-22 - Contribution to Sub-Ch. 3922: 53.65% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39229000 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 | 35.35 | 0.0015% | — | 48.84% | 372.18 | 0.0104% | — | 78.69% | −336.83 | #3362 | | FY 2019-20 | 47.34 | 0.0022% | +33.92% | 52.98% | 399.99 | 0.0119% | +7.47% | 82.48% | −352.65 | #2955 | | FY 2020-21 | 51.61 | 0.0024% | +9.02% | 53.41% | 346.76 | 0.0119% | −13.31% | 82.42% | −295.15 | #2882 | | FY 2021-22 | 76.75 | 0.0024% | +48.71% | 56.54% | 623.46 | 0.0136% | +79.80% | 84.71% | −546.71 | #2763 | | FY 2022-23 | 71.46 | 0.0020% | −6.89% | 51.16% | 629.19 | 0.0109% | +0.92% | 81.36% | −557.73 | #3009 | | FY 2023-24 | 77.31 | 0.0021% | +8.19% | 51.69% | 594.20 | 0.0106% | −5.56% | 81.38% | −516.89 | #2919 | | FY 2024-25 | 93.52 | 0.0025% | +20.97% | 53.65% | 673.28 | 0.0111% | +13.31% | 79.44% | −579.76 | #2739 | - CAGR (7-year): exports 17.60%/yr, imports 10.38%/yr (consistently Deficit) ## Key trade insights: HSN Code 39229000 export-import analysis ### Consistent export growth: 17.60% CAGR over 7 years India's exports under HSN Code 39229000 have grown at a compound annual rate of 17.60% over 7 fiscal years, rising from ₹35.35 Crore in FY 2018-19 to ₹93.52 Crore in FY 2024-25. ### HSN Code 39229000 ranked #2739 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39229000 ranks #2739 out of 12657 HSN codes by total export value. Within Sub-Chapter 3922, it ranks #1 of 3. By trade surplus, it ranks #11988 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39229000 exports The strongest single-year export movement for HSN Code 39229000 was recorded in FY 2021-22, when exports surged by 48.71% over the prior year. ### India records a trade deficit of ₹579.76 Crore in HSN Code 39229000 goods In FY 2024-25, India's imports of ₹673.28 Cr exceeded exports of ₹93.52 Cr, resulting in a trade deficit of ₹579.76 Crore — ranking #11988 of 12657 by surplus magnitude. ### Import growth of 10.38% CAGR signals rising demand for Baths, Shower Baths & Sanitary Ware of Plastics India's imports under HSN Code 39229000 have grown at 10.38% CAGR, reaching ₹673.28 Crore in FY 2024-25. ### HSN Code 39229000 contributes 53.65% of Sub-Chapter 3922 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 3922, HSN Code 39229000 ranks #1 by export value — accounting for 53.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 79.44% share (rank #1). ## 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 (this hsn code) | ₹94 Cr | | #2 | [HSN Code 39221000: Wash Basins](https://busy.in/hsn/hsn-39221000/) | ₹44 Cr | | #3 | [HSN Code 39222000: Lavatory Seats And Covers](https://busy.in/hsn/hsn-39222000/) | ₹37 Cr |