HSN Code 3922 — Plastic sanitaryware
HSN code 3922 covers baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. Under GST 2.0 (effective 22 September 2025), HSN 3922 (plastic sanitaryware) is taxed at 18% GST. This code falls under Chapter 39 — Plastics And Articles Thereof.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 3922 at a glance
| HSN Code | 3922 |
| Description | BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 39 — Plastics And Articles Thereof |
| Heading | 3922 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 3922
6 more specific 6- and 8-digit codes fall under 3922 (plastic sanitaryware). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 392210 | Baths, Shower-Baths, Sinks And Wash Basins | 18% |
| 392220 | Lavatory Seats And Covers | 18% |
| 392290 | Other | 18% |
| 39221000 | Baths, Shower-Baths, Sinks And Wash Basins | 18% |
| 39222000 | Lavatory Seats And Covers | 18% |
| 39229000 | Other | 18% |
Frequently Asked Questions
What is the HSN code for plastic sanitaryware?
What is the GST rate on plastic sanitaryware?
Which chapter does HSN code 3922 belong to?
Is the HSN code 3922 mandatory on invoices for plastic sanitaryware?
Related HSN codes in Chapter 39
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