CP Fittings and Sanitaryware HSN Codes: Taps, WCs, Basins
Pipe Buying
CP Fittings and Sanitaryware HSN Codes: Taps, WCs, Basins
8 min read
Quick answer: CP fittings (chrome plated taps, bib cocks, pillar cocks, angle valves, mixers, diverters and health faucets) are HSN 8481. A brass CP tap is 8481 80 20; a plastic one is 8481 80 90. Ceramic WCs, basins, urinals and cisterns are 6910 10 00. Plastic cisterns and seat covers are 3922. A stainless steel kitchen sink is 7324 10 00. All of them carry 18 percent GST.
"CP fittings" is a trade name, not a tariff one. It means bathroom and kitchen hardware with a chrome finish, and almost all of it is a tap, a valve or a mixer, which is why it lands in heading 8481. The sanitaryware it mounts on is a different heading, and which one depends on whether the piece is ceramic, plastic or steel. This page takes both, with Parryware pieces from our counter as the examples. Codes were checked on 3 November 2026 against the Customs Tariff published by CBIC (as on 30.06.2025) and rates against Notification 9/2025 Central Tax (Rate). For pipes and fittings, see our CPVC pipe HSN and GST page.
CP fittings: heading 8481
Heading 8481 reads: "Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves." A bib cock, a pillar cock, an angle valve, a concealed stop cock, a wall mixer and a diverter all control the flow of water from a pipe, so all of them sit here. Inside the heading, the line that applies to bathroom taps is 8481 80, "other appliances", which the tariff splits by material:
| Tariff item | Tariff description | Covers |
|---|---|---|
| 8481 80 10 | Taps, cocks and similar appliances of iron or steel | Stainless steel taps |
| 8481 80 20 | Taps, cocks and similar appliances of non-ferrous metal | Brass and other non-ferrous CP taps, mixers, angle valves, diverters |
| 8481 80 90 | Other | PVC, ABS and other plastic taps |
| 8481 30 00 | Check (non-return) valves | Non-return valves |
| 8481 90 90 | Parts: other | Cartridges, spindles and other tap parts sold alone |
Chrome plating does not change the code. The plating is a finish; the body underneath decides the line. Many CP fitting invoices print 8481 80 90 against brass taps. The rate is the same 18 percent, but for a brass body 8481 80 20 is the line whose words describe the goods. If you do not know what a tap body is made of, ask the seller before you code it.
Parryware CP fittings at our counter
Our selling price before GST, checked on 3 November 2026. List price is Parryware's printed price.
| Product | HSN | Our price | List price |
|---|---|---|---|
| Parryware Pruno Bib Cock | 8481 80 | ₹1,008 | ₹1,400 |
| Parryware Pruno Pillar Cock | 8481 80 | ₹1,080 | ₹1,500 |
| Parryware Star Project Angle Valve | 8481 80 | ₹612 | ₹850 |
| Parryware Pruno Angle Valve | 8481 80 | ₹900 | ₹1,250 |
| Parryware Alpha Basin Mixer | 8481 80 | ₹2,160 | ₹3,000 |
| Parryware Praseo Wall Mixer, non-telephonic | 8481 80 | ₹3,204 | ₹4,450 |
| Parryware Aqua Bath Spout Diverter | 8481 80 | ₹1,476 | ₹2,050 |
| Parryware Pruno Wall Mounted Sink Cock | 8481 80 | ₹1,728 | ₹2,400 |
The full range, with every finish, is on the Parryware price list and in our Parryware tap price list.
Health faucets and showers
Health faucet. A health faucet is a hand-held spray with a push lever that opens and shuts the flow. That makes it a valve for a pipe, so it is 8481: 8481 80 20 for a brass body, 8481 80 90 for an ABS or PVC one. A "PVC health faucet" is therefore 8481 80 90 at 18 percent. It is not 6910; nothing ceramic about it.
Showers. This is the one item where we will not pretend there is a single settled code. A shower with a valve, a diverter or a mixer built in regulates flow and belongs in 8481. A plain overhead shower head with no valve is less clear. The US customs authority, for one, has classified plain heads by what they are made of: plastic heads and hand showers as household articles of plastics (it rejected the spraying-appliance heading 8424 in that ruling), plain brass heads as other articles of copper, and heads with a built-in valve as taps under 8481. The Indian brands we stock, Parryware included, bill showers under 8481 80. What we can tell you with certainty is the tax. Heading 8481, heading 3924 (household articles of plastics), heading 7419 (other articles of copper) and heading 8424 (other than sprinklers and drip equipment) all sit in Schedule II at 18 percent. Whichever line your accountant prefers, the GST is 18 percent.
| Product | HSN | Our price | List price |
|---|---|---|---|
| Parryware Ovalo Health Faucet | 8481 80 | ₹698 | ₹970 |
| Parryware Uno Health Faucet | 8481 80 | ₹756 | ₹1,050 |
| Parryware Comfort Flow Hand Shower | 8481 80 | ₹648 | ₹900 |
| Parryware OHS Sleek 100 RO Overhead Shower | 8481 80 | ₹1,044 | ₹1,450 |
| Parryware Shower Arm | 8481 80 | ₹792 | ₹1,100 |
Sanitaryware: 6910 for ceramic, 3922 for plastic
Heading 6910 is "Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures". It has two lines: 6910 10 00 "of porcelain or china" and 6910 90 00 "other". Vitreous china WCs, basins, pedestals and urinals are porcelain or china, so they take 6910 10 00. The "other" line is for ceramic bodies that are not china, such as fireclay.
Heading 3922 is the plastics version: "Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics". A plastic seat cover is 3922 20 00, "lavatory seats and covers". A polymer cistern is 3922 90 00, "other". These are the two items most often billed under 6910 by mistake, because they are sold alongside the ceramic WC.
Steel is a third case. A stainless steel kitchen sink is heading 7324, "sanitary ware and parts thereof, of iron or steel", and the tariff has its own line for it: 7324 10 00, "sinks and wash basins, of stainless steel".
| Product | Made of | HSN | Our price | List price |
|---|---|---|---|---|
| Parryware Alpha One Piece WC | Ceramic | 6910 10 00 | ₹8,633 | ₹11,990 |
| Parryware Imperial Neo 600 Bowl Basin | Ceramic | 6910 10 00 | ₹4,680 | ₹6,500 |
| Parryware Rimfree Squatting Pan | Ceramic | 6910 10 00 | ₹1,476 | ₹2,050 |
| Parryware Kolar Sumo Basin with Pedestal | Ceramic | 6910 10 00 | ₹1,512 | ₹2,100 |
| Parryware Urinal | Ceramic | 6910 10 00 | ₹936 | ₹1,300 |
| Parryware Polymer Cistern, Single Flush Economy | Plastic | 3922 90 00 | ₹1,332 | ₹1,850 |
| Parryware Polymer Cistern, Dual Flush Virtic | Plastic | 3922 90 00 | ₹1,800 | ₹2,500 |
| Parryware Regular Seat Cover | Plastic | 3922 20 00 | ₹1,440 | ₹2,000 |
| Parryware Eco Single Bowl Kitchen Sink | Stainless steel | 7324 10 00 | ₹4,680 | ₹6,500 |
Choosing the pieces rather than coding them? See wall hung against floor mounted WCs, wash basin types and the Parryware western toilet price list.
From our shop
Products in this guide
Live dealer prices. Add to cart, or ask for a GST quote on the whole list.
Parryware Short Pedestal C8596
Standard
Rimfree Pan
500 × 400 × 250 mmBathroom accessories: not 8481
Towel rails, towel rings, robe hooks, soap dishes, tumbler holders and paper holders are often billed under 8481 because they come in the same box as the taps and carry the same chrome finish. They are not taps, and 8481 does not describe them. The code follows the material, and for metal fittings there are two readings:
- Steel: 7324 90 00, sanitary ware of iron or steel. The heading's explanatory notes name soap dishes and toilet paper holders as sanitary ware.
- Brass or other copper alloy: 7418 20 10, sanitary ware of copper.
- Either metal, wall mounted rails and hooks: an equally arguable reading is 8302 50 00, "hat-racks, hat-pegs, brackets and similar fixtures" of base metal. The explanatory notes to heading 83.02 list towel racks among those fixtures, and customs rulings abroad have gone both ways on the same items.
- Plastic: Note 11 to Chapter 39 names towel rails as builders' ware, 3925 90 90. A plastic soap dish is a toilet article, 3924 90 10.
The tax is not in doubt. Headings 7324, 7418 (other than kitchen utensils), 8302, 3924 and 3925 are all in Schedule II at 18 percent. Pick the line that describes the item and keep it consistent.
| Product | Our price | List price |
|---|---|---|
| Parryware Comfort Towel Rail, chrome | ₹864 | ₹1,200 |
| Parryware Sigma Towel Rail, chrome | ₹2,016 | ₹2,800 |
| Parryware Comfort Soap Dish, chrome | ₹612 | ₹850 |
| Parryware Hotelier Grab Rail, chrome | ₹3,096 | ₹4,300 |
The GST rate, and what changed
Every heading on this page is in Schedule II of Notification 9/2025 at 9 percent central tax: 8481 is serial 466, 6910 is serial 240, 3922 is serial 123 and 7324 is serial 303. With state tax matching, that is 18 percent, or 18 percent IGST on an interstate sale. The amendments since, ending with Notification 2/2026 in force from 1 November 2026, did not touch any of these headings.
Worked line: a Parryware Alpha One Piece WC at ₹8,633. CGST ₹776.97, SGST ₹776.97, total ₹10,186.94.
Questions we get asked
What is the HSN code for CP fittings?
8481. Brass CP taps, mixers, angle valves and diverters are 8481 80 20; plastic ones are 8481 80 90. GST is 18 percent.
What is the HSN code for a PVC health faucet?
8481 80 90, at 18 percent. A brass health faucet is 8481 80 20.
What is the HSN code for sanitaryware?
6910 10 00 for vitreous china WCs, basins and urinals. Plastic cisterns and seat covers are 3922. All 18 percent.
Is a polymer cistern 6910?
No. 6910 is ceramic only. A polymer cistern is 3922 90 00.
What is the GST on bathroom fittings?
18 percent on taps, showers, sanitaryware and accessories alike. For what they cost, see our bathroom fittings price guide.
Buying from us
We stock the Parryware sanitaryware and CP range at our counter in Viveknagar, alongside Ashirvad, Astral and Supreme pipe for the lines behind the wall. Send a bathroom list through the quote tool and we will price it with the correct code on each line of the GST invoice. Ring or WhatsApp 99801 00987. For the rest of the material list, the plumbing materials HSN code list covers over fifty items.
Codes and descriptions on this page were checked on 3 November 2026 against the Customs Tariff published by CBIC (as on 30.06.2025) and Notification 9/2025 Central Tax (Rate) with its amendments up to 2/2026. Prices are our selling prices before GST on 3 November 2026. This is what a stocking dealer puts on its bills, not tax advice. Where we say two codes are arguable, take your accountant's view.
Sources
- CBIC: Customs Tariff as on 30.06.2025, Chapters 39, 69, 73, 74, 83 and 84
- CBIC: Notification 9/2025 Central Tax (Rate)
- CBIC: Notification 2/2026 Central Tax (Rate)
- US CBP ruling H046780 on shower heads and hand showers
- US CBP ruling H027022 on brass shower heads, with and without valves
- US CBP ruling H201156, quoting the explanatory notes to headings 73.24 and 83.02