---
title: "3922 HSN Code | HSN Code for Plastics Sanitary Ware in India"
description: "Know more about 3922 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3922 covering Plastics Sanitary Ware."
canonical: "https://busy.in/hsn/sub-chapter-3922/"
---

# HSN Sub-chapter 3922: Plastics Sanitary Ware

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

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 39221000 | [Wash Basins](https://busy.in/hsn/hsn-39221000/) |
| 39222000 | [Lavatory Seats And Covers](https://busy.in/hsn/hsn-39222000/) |
| 39229000 | [Baths, Shower Baths & Sanitary Ware of Plastics](https://busy.in/hsn/hsn-39229000/) |

## Frequently asked questions

### What products are classified under HSN 3922

It includes Plastics Sanitary Ware

### Does packaging or branding change how GST applies to Plastics Sanitary Ware?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Plastics Sanitary Ware is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Any special steps when selling Plastics Sanitary Ware through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Any import/export nuance for Plastics Sanitary Ware?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### If I repair and return Plastics Sanitary Ware, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How should I document Plastics Sanitary Ware sent for job work?

Use a delivery challan for sending Plastics Sanitary Ware to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 3922 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹174 Cr (+16.55% YoY) — 0.0047% of India's total exports
- Imports: ₹848 Cr (+16.07% YoY) — 0.0139% of India's total imports
- Trade balance: −₹673 Cr (Deficit); surplus rank #911 of 1233 sub-chapters
- Share of Chapter 39: 0.25% of its exports; import side 0.45%
- Rank within Chapter 39: #24 of 26 by export value; import-side #20

### Key metrics

- Export CAGR: 15.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #728 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +40.48% in FY 2021-22
- Contribution to Ch. 39: 0.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3922

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 Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 72.38 | 0.0032% | — | 0.13% | 472.99 | 0.0132% | — | 0.44% | −400.61 | #770 |
| FY 2019-20 | 89.35 | 0.0040% | +23.45% | 0.18% | 484.93 | 0.0145% | +2.52% | 0.48% | −395.58 | #739 |
| FY 2020-21 | 96.63 | 0.0045% | +8.15% | 0.19% | 420.73 | 0.0144% | −13.24% | 0.43% | −324.10 | #733 |
| FY 2021-22 | 135.75 | 0.0043% | +40.48% | 0.20% | 736.02 | 0.0161% | +74.94% | 0.49% | −600.27 | #729 |
| FY 2022-23 | 139.68 | 0.0039% | +2.90% | 0.23% | 773.35 | 0.0135% | +5.07% | 0.42% | −633.67 | #753 |
| FY 2023-24 | 149.57 | 0.0041% | +7.08% | 0.24% | 730.18 | 0.0130% | −5.58% | 0.40% | −580.61 | #743 |
| FY 2024-25 | 174.33 | 0.0047% | +16.55% | 0.25% | 847.55 | 0.0139% | +16.07% | 0.45% | −673.22 | #728 |

- CAGR (7-year): exports 15.78%/yr, imports 10.21%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3922 export-import analysis

### Consistent export growth: 15.78% CAGR over 7 years

India's exports under HSN Sub-Chapter 3922 have grown at a compound annual rate of 15.78% over 7 fiscal years, rising from ₹72.38 Crore in FY 2018-19 to ₹174.33 Crore in FY 2024-25.

### HSN Sub-Chapter 3922 ranked #728 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3922 ranks #728 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #24 of 26. By trade surplus, it ranks #911 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3922 exports

The strongest single-year export movement for HSN Sub-Chapter 3922 was recorded in FY 2021-22, when exports surged by 40.48% over the prior year.

### India records a trade deficit of ₹673.22 Crore in HSN Sub-Chapter 3922 goods

In FY 2024-25, India's imports of ₹847.55 Cr exceeded exports of ₹174.33 Cr, resulting in a trade deficit of ₹673.22 Crore — ranking #911 of 1233 by surplus magnitude.

### Import growth of 10.21% CAGR signals rising demand for Plastics Sanitary Ware

India's imports under HSN Sub-Chapter 3922 have grown at 10.21% CAGR, reaching ₹847.55 Crore in FY 2024-25.

### HSN Sub-Chapter 3922 contributes 0.25% of Chapter 39 exports — ranked #24

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3922 ranks #24 by export value — accounting for 0.25% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.45% share (rank #20).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | [HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) | ₹9,898 Cr |
| #3 | [HSN Sub-Chapter 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | [HSN Sub-Chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |
| #24 | HSN Sub-Chapter 3922: Plastics Sanitary Ware (this hsn sub-chapter) | ₹174 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3914 | [Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/) |
| 3915 | [Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3917 | [Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |