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 purposes. 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

39

HSN Code

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 3924

Following tariff HSN codes fall under Sanitary Plastic Ware.

Tariff HSN

Description

Tableware and kitchenware : Insulated ware

Tariff HSN

Description

Tableware and kitchenware : Other

Tariff HSN

Description

Other : Toilet articles

Tariff HSN

Description

Other : Insulated ware

Tariff HSN

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 3924 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

₹2,030 Cr

+7.70% vs FY 2023-24

0.0548% of India’s total exports

India’s Imports

FY 2024-25

₹677 Cr

+23.75% vs FY 2023-24

0.0111% of India’s total imports

Trade Balance

FY 2024-25

₹1,353 Cr

Trade Surplus

Surplus rank #163 of 1233 subchapters

% of Chapter 39

FY 2024-25

2.94%

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

Import side: 0.36% of Chapter 39’s imports

Rank Within Chapter 39

FY 2024-25

#11 of 26

Position by export value among subchapters in Chapter 39

Import-side rank: #23 of 26

At a glance

8.71%

Export CAGR

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

#269

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+28.27%

Peak Growth Year

FY 2021-22 · strongest single-year move

2.94%

Contribution to Ch. 39

Share of Chapter 39 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #255

Balance

+730.77

Exports

1,229.93 ₹ Cr

0.0536% share

YoY

2.19% of Ch. 39

Imports

499.16 ₹ Cr

0.0139% share

YoY

0.47% of Ch. 39

FY 2019-20 Exp. Rank #239

Balance

+963.79

Exports

1,346.14 ₹ Cr

0.0609% share

+9.45% YoY

2.75% of Ch. 39

Imports

382.35 ₹ Cr

0.0114% share

−23.40% YoY

0.38% of Ch. 39

FY 2020-21 Exp. Rank #231

Balance

+1,117.47

Exports

1,427.74 ₹ Cr

0.0664% share

+6.06% YoY

2.80% of Ch. 39

Imports

310.27 ₹ Cr

0.0106% share

−18.85% YoY

0.32% of Ch. 39

FY 2021-22 Exp. Rank #239

Balance

+1,407.13

Exports

1,831.29 ₹ Cr

0.0584% share

+28.27% YoY

2.72% of Ch. 39

Imports

424.16 ₹ Cr

0.0093% share

+36.71% YoY

0.28% of Ch. 39

FY 2022-23 Exp. Rank #265

Balance

+1,273.06

Exports

1,787.15 ₹ Cr

0.0494% share

−2.41% YoY

2.91% of Ch. 39

Imports

514.09 ₹ Cr

0.0089% share

+21.20% YoY

0.28% of Ch. 39

FY 2023-24 Exp. Rank #263

Balance

+1,337.55

Exports

1,884.78 ₹ Cr

0.0521% share

+5.46% YoY

3.08% of Ch. 39

Imports

547.23 ₹ Cr

0.0097% share

+6.45% YoY

0.30% of Ch. 39

FY 2024-25 Exp. Rank #269

Balance

+1,352.63

Exports

2,029.84 ₹ Cr

0.0548% share

+7.70% YoY

2.94% of Ch. 39

Imports

677.21 ₹ Cr

0.0111% share

+23.75% YoY

0.36% of Ch. 39

CAGR · 7-Year

Exports

8.71% /yr

Imports

5.22% /yr

Consistently Surplus
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3924 ranks #269 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3924 and GST compliance.

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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