---
title: "3924 HSN Code | HSN Code for Sanitary Plastic Ware in India"
description: "Know more about 3924 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3924 covering Sanitary Plastic Ware."
canonical: "https://busy.in/hsn/sub-chapter-3924/"
---

# HSN Sub-chapter 3924: Sanitary Plastic 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 |
| --- | --- |
| 39241010 | [Tableware/Kitchenware\| Insulated Ware](https://busy.in/hsn/hsn-39241010/) |
| 39241090 | [Tableware And Kitchenware](https://busy.in/hsn/hsn-39241090/) |
| 39249010 | [Other \| Toilet Articles](https://busy.in/hsn/hsn-39249010/) |
| 39249020 | [Other \| Insulated Ware](https://busy.in/hsn/hsn-39249020/) |
| 39249090 | [Other Plastic Household Articles](https://busy.in/hsn/hsn-39249090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 3924 (FY 2024-25)

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

- Exports: ₹2,030 Cr (+7.70% YoY) — 0.0548% of India's total exports
- Imports: ₹677 Cr (+23.75% YoY) — 0.0111% of India's total imports
- Trade balance: ₹1,353 Cr (Surplus); surplus rank #163 of 1233 sub-chapters
- Share of Chapter 39: 2.94% of its exports; import side 0.36%
- Rank within Chapter 39: #11 of 26 by export value; import-side #23

### Key metrics

- Export CAGR: 8.71% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #269 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +28.27% in FY 2021-22
- Contribution to Ch. 39: 2.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3924

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 | 1,229.93 | 0.0536% | — | 2.19% | 499.16 | 0.0139% | — | 0.47% | +730.77 | #255 |
| FY 2019-20 | 1,346.14 | 0.0609% | +9.45% | 2.75% | 382.35 | 0.0114% | −23.40% | 0.38% | +963.79 | #239 |
| FY 2020-21 | 1,427.74 | 0.0664% | +6.06% | 2.80% | 310.27 | 0.0106% | −18.85% | 0.32% | +1,117.47 | #231 |
| FY 2021-22 | 1,831.29 | 0.0584% | +28.27% | 2.72% | 424.16 | 0.0093% | +36.71% | 0.28% | +1,407.13 | #239 |
| FY 2022-23 | 1,787.15 | 0.0494% | −2.41% | 2.91% | 514.09 | 0.0089% | +21.20% | 0.28% | +1,273.06 | #265 |
| FY 2023-24 | 1,884.78 | 0.0521% | +5.46% | 3.08% | 547.23 | 0.0097% | +6.45% | 0.30% | +1,337.55 | #263 |
| FY 2024-25 | 2,029.84 | 0.0548% | +7.70% | 2.94% | 677.21 | 0.0111% | +23.75% | 0.36% | +1,352.63 | #269 |

- CAGR (7-year): exports 8.71%/yr, imports 5.22%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3924 export-import analysis

### Consistent export growth: 8.71% CAGR over 7 years

India's exports under HSN Sub-Chapter 3924 have grown at a compound annual rate of 8.71% over 7 fiscal years, rising from ₹1,229.93 Crore in FY 2018-19 to ₹2,029.84 Crore in FY 2024-25.

### HSN Sub-Chapter 3924 ranked #269 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3924 ranks #269 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #11 of 26. By trade surplus, it ranks #163 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3924 exports

The strongest single-year export movement for HSN Sub-Chapter 3924 was recorded in FY 2021-22, when exports surged by 28.27% over the prior year.

### India maintains a trade surplus of ₹1,352.63 Crore in HSN Sub-Chapter 3924 goods

In FY 2024-25, India's exports of ₹2,029.84 Cr exceeded imports of ₹677.21 Cr, resulting in a trade surplus of ₹1,352.63 Crore — ranking #163 of 1233 by surplus magnitude.

### Import growth of 5.22% CAGR signals stable import dependency for Sanitary Plastic Ware

India's imports under HSN Sub-Chapter 3924 have grown at 5.22% CAGR, reaching ₹677.21 Crore in FY 2024-25.

### HSN Sub-Chapter 3924 contributes 2.94% of Chapter 39 exports — ranked #11

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3924 ranks #11 by export value — accounting for 2.94% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.36% share (rank #23).

## 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 |
| #11 | HSN Sub-Chapter 3924: Sanitary Plastic Ware (this hsn sub-chapter) | ₹2,030 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/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |