3922 HSN Code: Plastics Sanitary Ware

HSN Sub Chapter 3922 represents Plastics Sanitary Ware under GST classification. This code helps businesses identify Plastics Sanitary Ware correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 3922, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plastics Sanitary Ware.

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New GST Rate for HSN Code 3922

GST Rate for Plastics Sanitary Ware under HSN Code 3922. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

39

HSN Code

3922

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3922

Following tariff HSN codes fall under Plastics Sanitary Ware.

Tariff HSN

39221000

Description

Baths, shower-baths, sinks and wash basins

Tariff HSN

39222000

Description

Lavatory seats and covers

Tariff HSN

39229000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 3922 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

₹174 Cr

+16.55% vs FY 2023-24

0.0047% of India’s total exports

India’s Imports

FY 2024-25

₹848 Cr

+16.07% vs FY 2023-24

0.0139% of India’s total imports

Trade Balance

FY 2024-25

−₹673 Cr

Trade Deficit

Surplus rank #911 of 1233 subchapters

% of Chapter 39

FY 2024-25

0.25%

Share of Chapter 39’s total exports in FY 2024-25

Import side: 0.45% of Chapter 39’s imports

Rank Within Chapter 39

FY 2024-25

#24 of 26

Position by export value among subchapters in Chapter 39

Import-side rank: #20 of 26

At a glance

15.78%

Export CAGR

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

#728

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+40.48%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.25%

Contribution to Ch. 39

Share of Chapter 39 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #770

Balance

−400.61

Exports

72.38 ₹ Cr

0.0032% share

— YoY

0.13% of Ch. 39

Imports

472.99 ₹ Cr

0.0132% share

— YoY

0.44% of Ch. 39

FY 2019-20 Exp. Rank #739

Balance

−395.58

Exports

89.35 ₹ Cr

0.0040% share

+23.45% YoY

0.18% of Ch. 39

Imports

484.93 ₹ Cr

0.0145% share

+2.52% YoY

0.48% of Ch. 39

FY 2020-21 Exp. Rank #733

Balance

−324.10

Exports

96.63 ₹ Cr

0.0045% share

+8.15% YoY

0.19% of Ch. 39

Imports

420.73 ₹ Cr

0.0144% share

−13.24% YoY

0.43% of Ch. 39

FY 2021-22 Exp. Rank #729

Balance

−600.27

Exports

135.75 ₹ Cr

0.0043% share

+40.48% YoY

0.20% of Ch. 39

Imports

736.02 ₹ Cr

0.0161% share

+74.94% YoY

0.49% of Ch. 39

FY 2022-23 Exp. Rank #753

Balance

−633.67

Exports

139.68 ₹ Cr

0.0039% share

+2.90% YoY

0.23% of Ch. 39

Imports

773.35 ₹ Cr

0.0135% share

+5.07% YoY

0.42% of Ch. 39

FY 2023-24 Exp. Rank #743

Balance

−580.61

Exports

149.57 ₹ Cr

0.0041% share

+7.08% YoY

0.24% of Ch. 39

Imports

730.18 ₹ Cr

0.0130% share

−5.58% YoY

0.40% of Ch. 39

FY 2024-25 Exp. Rank #728

Balance

−673.22

Exports

174.33 ₹ Cr

0.0047% share

+16.55% YoY

0.25% of Ch. 39

Imports

847.55 ₹ Cr

0.0139% share

+16.07% YoY

0.45% of Ch. 39

CAGR · 7-Year

Exports

15.78% /yr

Imports

10.21% /yr

Consistently Deficit
Chapter 39 total

reference, FY 2024-25

Export

₹69,000.07 Cr

Import

₹1,86,903.34 Cr

Trade Balance

−1,17,903.27

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3922 ranks #728 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3922 and GST compliance.

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.

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.

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