HSN Codes chevron_right Section 07 chevron_right Chapter 39 chevron_right Sub Chapter 3924

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3924 HSN Code: Sanitary Plastic Ware

HSN Sub Chapter 3924 represents Sanitary Plastic Ware under GST classification. This code helps businesses identify Sanitary Plastic Ware correctly for billing, taxation, and trade. With HSN Sub Chapter 3924, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sanitary Plastic Ware.

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New GST Rate for HSN Code 3924

GST Rate for Sanitary Plastic Ware under HSN Code 3924. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
39 3924 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics 18% 18%

Chapter: 39

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% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 3924

Following Tariff HSN code falls under Sanitary Plastic Ware:

Tariff HSN Description
Tableware and kitchenware : Insulated ware
Tableware and kitchenware : Other
Other : Toilet articles
Other : Insulated ware
Other : Other

Tableware and kitchenware : Insulated ware

Tableware and kitchenware : Other

Other : Toilet articles

Other : Insulated ware

Other : Other

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Case Laws Related to Sub Chapter 3924

Order Number Description
National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu)
Rk Industries (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)
Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)

National Plastic Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Girivariya Non-woven Fabrics Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Max Non Woven Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Ponraj (Proprietor M/S. Ppp Associates) (AAR (Authority For Advance Ruling), Tamil Nadu)

Rk Industries (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Karam Green Bags (AAR (Authority For Advance Ruling), Gujarat)

Rotex Fabric Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Rotex Fabric Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Karam Green Bags (AAAR (Appellate Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 3924

What products are classified under HSN 3924

It includes Sanitary Plastic Ware

If I repair and return Sanitary Plastic 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.

Can reverse charge ever apply to transactions involving Sanitary Plastic Ware?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Sanitary Plastic Ware are forward charge. Check the current notifications for any special cases before deciding.

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

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Sanitary Plastic 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.

What misclassification mistakes happen with Sanitary Plastic Ware?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

What are the e‑way bill and e‑invoice points while moving Sanitary Plastic Ware?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

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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