The sanitary hsn code for ceramic sanitary ware, such as wash basins, WC pans, urinals and cisterns, is 6910, and taps, cocks and valves of any material are 8481, with GST at 18% on both. Plastic seats and cisterns fall under 3922 and steel sinks under 7324, also at 18%.
This page covers each fitting in a sanitary showroom, the 8481 lines for valves, a dealer's bill and the items people mix up. The construction hub is construction materials.
Sanitary ware and fittings: codes and GST rates
Item / HSN / GST- Ceramic wash basins and pedestals18%Porcelain or other ceramic
- Ceramic WC pans, urinals, cisterns18%Sanitary fixtures
- Plastic cisterns, seats and covers18%Sanitary ware of plastic
- Steel sinks and sanitary ware18%Kitchen sinks of steel
- Bib cocks, pillar cocks and taps18%Taps and cocks
- Angle cocks and stop cocks18%Valves for pipes
- Ball valves and gate valves18%Including brass ball valves
- Butterfly valves18%Industrial valves
- Solenoid valves18%Electrically operated
- Health faucets and shower heads18%Classified with taps
- Flush doors of wood18%Builders joinery, not sanitary
Quick facts
HSN headings
6910 ceramic sanitary ware, 8481 taps and valvesGST rate
18% (9% CGST + 9% SGST)Plastic sanitary ware
3922 at 18%Steel sinks
7324 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7412 for brass taps (that is pipe fittings)
Sanitary hsn code list
| Item | HSN | GST |
|---|---|---|
| Wash basin, pedestal (ceramic) | 6910 10 or 6910 90 | 18% |
| WC pan, wall hung WC | 6910 | 18% |
| Urinal | 6910 | 18% |
| Ceramic cistern | 6910 | 18% |
| Plastic cistern, seat cover | 3922 | 18% |
| Steel kitchen sink | 7324 10 | 18% |
| Bib cock, pillar cock, mixer | 8481 80 | 18% |
| Angle cock, stop cock | 8481 80 | 18% |
| Health faucet, shower | 8481 80 | 18% |
| Ball valve, gate valve, check valve | 8481 | 18% |
| Bathroom accessories of steel | 7324 | 18% |
8481 hsn code 8 digit: taps and valves
Heading 8481 covers taps, cocks, valves and similar appliances for pipes, tanks and vats, including pressure reducing and thermostatic valves. Bathroom taps and mixers are 8481 80. Pressure reducing valves are 8481 10, safety valves 8481 40, check valves 8481 30, and other valves such as ball, gate and butterfly valves 8481 80. Parts are 8481 90. All are 18%, in any material: brass, steel or plastic.
Wash basin hsn code and gst rate
Wash basins are the most common item in a sanitary order after taps, and most are ceramic. Ceramic wash basins are 6910: 6910 10 for porcelain or china and 6910 90 for other ceramics. Wash basins made of plastic go to 3922 and those of steel to 7324. All are 18%.
Solenoid valve and butterfly valve
Solenoid valves are electrically operated valves, still in 8481 80 at 18%. Butterfly valves, gate valves and globe valves used in industry are 8481 80 too. See machinery for pumps and other equipment.
Sanitary dealer's bill
Showroom bill to a contractor: Wall hung WC, HSN 6910 10, 4 pieces, Rs 44,000. Pillar cocks, HSN 8481 80, 12 pieces, Rs 9,600. Taxable value Rs 53,600. CGST 9% Rs 4,824. SGST 9% Rs 4,824. Total Rs 63,248.
A plumber who supplies and fixes sanitary ware as part of building work makes a works contract at 18%. Pipes are on the PVC pipes page.
Sanitary hsn code and credit for builders
A builder who buys sanitary ware for flats sold at 1% or 5% cannot take credit of the 18% paid, because those flat rates come without credit. A contractor making a works contract at 18% can take the credit. A hotel or office fitting out its own building cannot take credit either, since goods used to construct immovable property are blocked, except where they are plant and machinery.
Look alike items
Flush doors are wooden builders joinery under 4418 at 18%, not sanitary ware. Pipe fittings of brass are 7412. Water tanks are 3925; see water tanks.
Sanitary ware codes here are general and follow the present tariff. Material and design decide the line, so compare products with the GST portal entry and ask a GST practitioner or chartered accountant about combined bathroom packages.
Frequently asked questions
What is the sanitary hsn code?
Ceramic sanitary ware is 6910. Taps and valves are 8481. Both are 18%.
What is the 8481 hsn code gst rate?
Taps, cocks and valves under 8481 are 18%.
What is the angle cock hsn code?
Angle cocks are 8481 80, at 18%.
What is the wash basin hsn code and gst rate?
Ceramic wash basins are 6910, at 18%.
What is the ball valve hsn code?
Ball valves are 8481 80, at 18%.