Toilet HSN Code

Understand the Right HSN Code for Your Toilet-Related Products

Navigating the world of GST can be confusing, especially when the word “toilet” appears in multiple categories. The Harmonized System of Nomenclature (HSN) code for a toilet-related item depends entirely on what it is made of and what it is used for. Let’s explore the various HSN codes that include the term “toilet.”

Classify Your Toilet Bags and Cases

If you are dealing with a “toilet bag,” “vanity case,” or “travel bag” designed to carry toiletries, these items fall under Chapter 42, which covers “Articles of leather; saddlery and harness; travel goods, handbags and similar containers.”

• Various sub-codes under 4202 cover different types of these bags, depending on their material (e.g., leather, plastic sheeting, textile materials).
• For example, HSN codes like 42023290, 42021190, and 42021120 all refer to different types of toilet bags.
• The GST rate for these products is consistently 18%, effective from November 15, 2017.

Identify Your Plastic Toilet Articles

When it comes to hygienic or toilet articles made of plastics, the HSN code falls under Chapter 39, “Plastics and articles thereof.”

• HSN code 3924 is for “Tableware, Kitchenware, Other Household Articles And Hygienic Or Toilet Articles, Of Plastics.”
• This would include items like plastic toilet brushes, soap dishes, and other bathroom accessories made of plastic.
• The specific code 39241090 is for “other” tableware and kitchenware, but it is often used for other household or hygienic articles of plastic.
• The GST rate for these items is 18%, which has been in effect since July 1, 2017.

Know the HSN Code for Ceramic Toilets and Fixtures

For the actual ceramic toilet pan or water closet, along with other sanitary fixtures, the HSN code falls under Chapter 69, “Ceramic products.”

• The HSN code 6912 covers “Ceramic Tableware, Kitchenware, Other Household Articles And Toilet Articles, Other Than Of Porcelain Or China.”
• Codes like 69120090 and 69120040 are used for different ceramic articles.
• The GST rate for these products is 12%, with some items being 0% (like clay articles). This rate has been effective from September 22, 2017, and July 1, 2017.

Classify Other Toilet-Related Products

• Perfumes and toilet waters: These are classified under Chapter 33, “Essential oils and resinoids, perfumery, cosmetic or toilet preparations.” The HSN code is 3303, with a GST rate of 18%.
• Toilet paper: This falls under Chapter 48, “Paper and paperboard.” The HSN code is 4803, with a GST rate of 18%.
• Toilet linen: This includes towels and other textile articles used in the bathroom. It is classified under Chapter 63, “Other made up textile articles.” The HSN code is 6302, with a GST rate of 12%.
• Toilet sprays and accessories: These items, like scent sprays and powder puffs, are classified under Chapter 96, “Miscellaneous manufactured articles,” with HSN code 9616 and an 18% GST rate.

The term “toilet” is used broadly in the HSN code. It is crucial to determine if you are dealing with a toilet bag, a ceramic fixture, a cosmetic preparation, or a paper product to ensure you apply the correct HSN code and GST rate.