---
title: "HSN Code for Cellulose Plastic Waste (Non-Plasticised) | HSN 39039020 GST Rate"
description: "Find HSN and GST Rates for 39039020 related to Cellulose Plastic Waste (Non-Plasticised) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39039020/"
---

# HSN Code 39039020: Cellulose Plastic Waste (Non-Plasticised)

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/)
- [Sub-chapter 3903: Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39039020 ?

It includes Cellulose Plastic Waste (Non-Plasticised)

### Any common misclassification issue with Cellulose Plastic Waste (Non-Plasticised)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Cellulose Plastic Waste (Non-Plasticised)?

Under HSN 39039020, Cellulose Plastic Waste (Non-Plasticised) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Cellulose Plastic Waste (Non-Plasticised)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Cellulose Plastic Waste (Non-Plasticised) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose Plastic Waste (Non-Plasticised); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Cellulose Plastic Waste (Non-Plasticised)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 39039020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹36 Cr (−29.99% YoY) — 0.0006% of India's total imports
- Trade balance: −₹36 Cr (Deficit); surplus rank #9993 of 12657 HSN codes
- Share of Sub-Chapter 3903: 0.00% of its exports; import side 0.78%

### Key metrics

- Peak growth year: −100.00% in FY 2019-20
- Contribution to Sub-Ch. 3903: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39039020

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3903 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | 16.73 | 0.0005% | — | 0.65% | −16.72 | #9921 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 21.15 | 0.0006% | +26.42% | 1.05% | −21.15 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 17.38 | 0.0006% | −17.83% | 0.75% | −17.38 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | 42.50 | 0.0009% | +144.53% | 1.16% | −42.50 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 55.53 | 0.0010% | +30.66% | 1.36% | −55.53 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | 50.99 | 0.0009% | −8.18% | 1.44% | −50.96 | #10223 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 35.70 | 0.0006% | −29.99% | 0.78% | −35.70 | — |

- CAGR (7-year): exports —/yr, imports 13.47%/yr (consistently Deficit)

## Key trade insights: HSN Code 39039020 export-import analysis

### Export snapshot for HSN Code 39039020

India exported ₹0.00 Crore worth of Cellulose Plastic Waste (Non-Plasticised) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2019-20 was the strongest growth year for HSN Code 39039020 exports

The strongest single-year export movement for HSN Code 39039020 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹35.70 Crore in HSN Code 39039020 goods

In FY 2024-25, India's imports of ₹35.70 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹35.70 Crore — ranking #9993 of 12657 by surplus magnitude.

### Import growth of 13.47% CAGR signals rising demand for Cellulose Plastic Waste (Non-Plasticised)

India's imports under HSN Code 39039020 have grown at 13.47% CAGR, reaching ₹35.70 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 3903

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39031990: Polystyrene\| Other \| Other](https://busy.in/hsn/hsn-39031990/) | ₹418 Cr |
| #2 | [HSN Code 39039090: Polymers of styrene , in primary forms \| Other](https://busy.in/hsn/hsn-39039090/) | ₹177 Cr |
| #3 | [HSN Code 39031100: Polystyrene\| Expansible](https://busy.in/hsn/hsn-39031100/) | ₹51 Cr |
| #4 | [HSN Code 39032000: Styrene-Acrylonitrile (San) Copolymers](https://busy.in/hsn/hsn-39032000/) | ₹25 Cr |
| #5 | [HSN Code 39033000: Acrylonitrile-butadine-styrene copolymers](https://busy.in/hsn/hsn-39033000/) | ₹14 Cr |
| #6 | [HSN Code 39031910: Polystyrene\| Other \| Moulding Powder](https://busy.in/hsn/hsn-39031910/) | ₹11 Cr |
| #7 | [HSN Code 39039010: Styrene-Allyl Alcohol Copolymers (AV ≥175)](https://busy.in/hsn/hsn-39039010/) | ₹2 Cr |
| — | HSN Code 39039020: Cellulose Plastic Waste (Non-Plasticised) (this hsn code) | Nil |