HSN Code 39249010: Other | Toilet Articles

HSN Code 39249010 represents Other | Toilet Articles under GST classification. This code helps businesses identify Other | 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 Other | 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?

Other | Toilet Articles does not include products with the following descriptions.

India’s Trade Performance — HSN Code 39249010 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

₹9 Cr

+49.92% vs FY 2023-24

0.0003% of India’s total exports

India’s Imports

FY 2024-25

₹62 Cr

+19.69% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

−₹53 Cr

Trade Deficit

Surplus rank #10285 of 12657 HSN codes

% of Sub-Chapter 3924

FY 2024-25

0.46%

Share of Sub-Chapter 3924’s total exports in FY 2024-25

Import side: 9.13% of Sub-Chapter 3924’s imports

Rank Within Sub-Chapter 3924

FY 2024-25

#4 of 5

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

Import-side rank: #3 of 5

At a glance

−8.86%

Export CAGR

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

#5866

National Export Rank

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

+150.08%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.46%

Contribution to Sub-Ch. 3924

Share of Sub-Chapter 3924 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 39249010

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 #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

CAGR · 7-Year

Exports

−8.86% /yr

Imports

12.90% /yr

Consistently Deficit
Sub-Chapter 3924 total

reference, FY 2024-25

Export

₹2,029.84 Cr

Import

₹677.21 Cr

Trade Balance

+1,352.63

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: −8.86% CAGR Over 7 Years

India's exports under HSN Code 39249010 have declined at a compound annual rate of −8.86% over 7 fiscal years, falling from ₹16.24 Crore in FY 2018-19 to ₹9.31 Crore in FY 2024-25.

HSN Code 39249010 Ranked #5866 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 39249010 ranks #5866 out of 12657 HSN codes by total export value. Within Sub-Chapter 3924, it ranks #4 of 5. By trade surplus, it ranks #10285 of 12657.

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 ₹52.52 Crore in HSN Code 39249010 Goods

In FY 2024-25, India's imports of ₹61.83 Cr exceeded exports of ₹9.31 Cr, resulting in a trade deficit of ₹52.52 Crore — ranking #10285 of 12657 by surplus magnitude.

Import Growth of 12.90% CAGR Signals Rising Demand for Other | Toilet Articles

India's imports under HSN Code 39249010 have grown at 12.90% CAGR, reaching ₹61.83 Crore in FY 2024-25.

HSN Code 39249010 Contributes 0.46% 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 0.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.13% share (rank #3).

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Frequently Asked Questions

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

What products are classified under HSN 39249010 ?

It includes Other | 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.

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.