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HSN Code 39249010: Plastic Toilet Articles

HSN Code 39249010 represents Plastic Toilet Articles under GST classification. This code helps businesses identify Plastic Toilet Articles correctly for billing, taxation, and trade. With HSN Code 39249010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Plastic Toilet Articles.

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Description of Goods for HSN Code 39249010

HSN Code 39249010 relates to the following description.

Description of Goods

Other : Toilet articles

Chapter

39 - Plastics and articles thereof

Sub Chapter

3924 - 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 39249010 not include?

Plastic Toilet Articles does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 39249010 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹11 Cr

+17.19% vs FY 2024-25

0.0003% of India’s total exports

India’s Imports

FY 2025-26

₹46 Cr

−25.26% vs FY 2024-25

0.0007% of India’s total imports

Trade Balance

FY 2025-26

−₹35 Cr

Trade Deficit

Surplus rank #10040 of 12872 HSN codes

% of Sub-Chapter 3924

FY 2025-26

0.49%

Share of Sub-Chapter 3924’s total exports in FY 2025-26

Import side: 5.82% of Sub-Chapter 3924’s imports

Rank Within Sub-Chapter 3924

FY 2025-26

#4 of 5

Position by export value among HSN codes in Sub-Chapter 3924

Import-side rank: #3 of 5

At a glance

−5.52%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#5871

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+150.08%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.49%

Contribution to Sub-Ch. 3924

Share of Sub-Chapter 3924 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 39249010

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #4359

Balance

−13.61

Exports

16.24 ₹ Cr

0.0007% share

— YoY

1.32% of Sub-Ch. 3924

Imports

29.85 ₹ Cr

0.0008% share

— YoY

5.98% of Sub-Ch. 3924

FY 2019-20 Exp. Rank #3885

Balance

−2.76

Exports

23.92 ₹ Cr

0.0011% share

+47.29% YoY

1.78% of Sub-Ch. 3924

Imports

26.68 ₹ Cr

0.0008% share

−10.62% YoY

6.98% of Sub-Ch. 3924

FY 2020-21 Exp. Rank #2674

Balance

+25.16

Exports

59.82 ₹ Cr

0.0028% share

+150.08% YoY

4.19% of Sub-Ch. 3924

Imports

34.66 ₹ Cr

0.0012% share

+29.91% YoY

11.17% of Sub-Ch. 3924

FY 2021-22 Exp. Rank #2331

Balance

+73.75

Exports

106.19 ₹ Cr

0.0034% share

+77.52% YoY

5.80% of Sub-Ch. 3924

Imports

32.44 ₹ Cr

0.0007% share

−6.41% YoY

7.65% of Sub-Ch. 3924

FY 2022-23 Exp. Rank #4166

Balance

−14.99

Exports

30.11 ₹ Cr

0.0008% share

−71.65% YoY

1.68% of Sub-Ch. 3924

Imports

45.10 ₹ Cr

0.0008% share

+39.03% YoY

8.77% of Sub-Ch. 3924

FY 2023-24 Exp. Rank #6316

Balance

−45.45

Exports

6.21 ₹ Cr

0.0002% share

−79.38% YoY

0.33% of Sub-Ch. 3924

Imports

51.66 ₹ Cr

0.0009% share

+14.55% YoY

9.44% of Sub-Ch. 3924

FY 2024-25 Exp. Rank #5866

Balance

−52.52

Exports

9.31 ₹ Cr

0.0003% share

+49.92% YoY

0.46% of Sub-Ch. 3924

Imports

61.83 ₹ Cr

0.0010% share

+19.69% YoY

9.13% of Sub-Ch. 3924

FY 2025-26 Exp. Rank #5871

Balance

−35.30

Exports

10.91 ₹ Cr

0.0003% share

+17.19% YoY

0.49% of Sub-Ch. 3924

Imports

46.21 ₹ Cr

0.0007% share

−25.26% YoY

5.82% of Sub-Ch. 3924

CAGR · 8-Year

Exports

−5.52% /yr

Imports

6.44% /yr

Consistently Deficit
Sub-Chapter 3924 total

reference, FY 2025-26

Export

₹2,210.19 Cr

Import

₹793.33 Cr

Trade Balance

+1,416.86

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

Key Trade Insights: HSN Code 39249010 Export-Import Analysis

Export Decline: −5.52% CAGR Over 8 Years

India's exports under HSN Code 39249010 have declined at a compound annual rate of −5.52% over 8 fiscal years, falling from ₹16.24 Crore in FY 2018-19 to ₹10.91 Crore in FY 2025-26.

HSN Code 39249010 Ranked #5871 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 39249010 ranks #5871 out of 12872 HSN codes by total export value. Within Sub-Chapter 3924, it ranks #4 of 5. By trade surplus, it ranks #10040 of 12872.

FY 2020-21 Was the Strongest Growth Year for HSN Code 39249010 Exports

The strongest single-year export movement for HSN Code 39249010 was recorded in FY 2020-21, when exports surged by 150.08% over the prior year.

India Records a Trade Deficit of ₹35.30 Crore in HSN Code 39249010 Goods

In FY 2025-26, India's imports of ₹46.21 Cr exceeded exports of ₹10.91 Cr, resulting in a trade deficit of ₹35.30 Crore — ranking #10040 of 12872 by surplus magnitude.

Import Growth of 6.44% CAGR Signals Stable Import Dependency for Plastic Toilet Articles

India's imports under HSN Code 39249010 have grown at 6.44% CAGR, reaching ₹46.21 Crore in FY 2025-26.

HSN Code 39249010 Contributes 0.49% of Sub-Chapter 3924 Exports — Ranked #4

Among the 5 HSN codes under Sub-Chapter 3924, HSN Code 39249010 ranks #4 by export value — accounting for 0.49% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 5.82% share (rank #3).

Frequently Asked Questions

Clear answers to common queries about HSN Code 39249010 and GST compliance.

What products are classified under HSN 39249010 ?

It includes Plastic Toilet Articles

Can we claim ITC on inputs used to trade Other / Toilet Articles?

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

Does packaging or labelling change the GST for Other / Toilet Articles?

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 much GST applies to Other / Toilet Articles?

Under HSN 39249010, Other / Toilet Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Other / Toilet Articles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Toilet Articles; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Other / Toilet Articles?

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 Other / Toilet Articles?

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

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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.