--- title: "HSN Code for Non-plasticised cellulose acetate flakes | HSN 39121110 GST Rate" description: "Find HSN and GST Rates for 39121110 related to Non-plasticised cellulose acetate flakes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39121110/" --- # HSN Code 39121110: Non-plasticised cellulose acetate flakes - [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 3912: Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cellulose acetates : Non-plasticised: Cellulose acetate flakes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39121110 ? It includes Non-plasticised cellulose acetate flakes ### Do e‑way bill and e‑invoice apply for Non-plasticised cellulose acetate flakes? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Can we claim ITC on inputs used to trade Non-plasticised cellulose acetate flakes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Non-plasticised cellulose acetate flakes? Under HSN 39121110, Non-plasticised cellulose acetate flakes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Non-plasticised cellulose acetate flakes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Non-plasticised cellulose acetate flakes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-plasticised cellulose acetate flakes; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39121110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+71.43% YoY) — 0.0000% of India's total exports - Imports: ₹29 Cr (−43.05% YoY) — 0.0005% of India's total imports - Trade balance: −₹29 Cr (Deficit); surplus rank #9812 of 12657 HSN codes - Share of Sub-Chapter 3912: 0.02% of its exports; import side 0.53% - Rank within Sub-Chapter 3912: #15 of 23 by export value; import-side #10 ### Key metrics - Export CAGR: 31.38% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9089 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +450.00% in FY 2022-23 - Contribution to Sub-Ch. 3912: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39121110 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. 3912 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3912 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 25.93 | 0.0007% | — | 0.90% | −25.86 | #9371 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +57.14% | 0.02% | 16.36 | 0.0005% | −36.91% | 0.58% | −16.25 | #9131 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −36.36% | 0.01% | 20.83 | 0.0007% | +27.32% | 0.64% | −20.76 | #9417 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −42.86% | 0.00% | 27.29 | 0.0006% | +31.01% | 0.70% | −27.25 | #9874 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +450.00% | 0.02% | 47.88 | 0.0008% | +75.45% | 0.95% | −47.66 | #9229 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −4.55% | 0.02% | 51.27 | 0.0009% | +7.08% | 1.07% | −51.06 | #9406 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +71.43% | 0.02% | 29.20 | 0.0005% | −43.05% | 0.53% | −28.84 | #9089 | - CAGR (7-year): exports 31.38%/yr, imports 2.00%/yr (consistently Deficit) ## Key trade insights: HSN Code 39121110 export-import analysis ### Consistent export growth: 31.38% CAGR over 7 years India's exports under HSN Code 39121110 have grown at a compound annual rate of 31.38% over 7 fiscal years, rising from ₹0.07 Crore in FY 2018-19 to ₹0.36 Crore in FY 2024-25. ### HSN Code 39121110 ranked #9089 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39121110 ranks #9089 out of 12657 HSN codes by total export value. Within Sub-Chapter 3912, it ranks #15 of 23. By trade surplus, it ranks #9812 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39121110 exports The strongest single-year export movement for HSN Code 39121110 was recorded in FY 2022-23, when exports surged by 450.00% over the prior year. ### India records a trade deficit of ₹28.84 Crore in HSN Code 39121110 goods In FY 2024-25, India's imports of ₹29.20 Cr exceeded exports of ₹0.36 Cr, resulting in a trade deficit of ₹28.84 Crore — ranking #9812 of 12657 by surplus magnitude. ### Import growth of 2.00% CAGR signals stable import dependency for Non-plasticised cellulose acetate flakes India's imports under HSN Code 39121110 have grown at 2.00% CAGR, reaching ₹29.20 Crore in FY 2024-25. ### HSN Code 39121110 contributes 0.02% of Sub-Chapter 3912 exports — ranked #15 Among the 23 HSN codes under Sub-Chapter 3912, HSN Code 39121110 ranks #15 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.53% share (rank #10). ## Related HSN Codes in Sub-Chapter 3912 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39129090: Other cellulose and chemical derivatives in primary forms](https://busy.in/hsn/hsn-39129090/) | ₹1,021 Cr | | #2 | [HSN Code 39123100: Carboxymethyl cellulose and salts](https://busy.in/hsn/hsn-39123100/) | ₹123 Cr | | #3 | [HSN Code 39122029: Cellulose nitrates: Plasticised](https://busy.in/hsn/hsn-39122029/) | ₹107 Cr | | #4 | [HSN Code 39123919: Non-plasticized cellulose ethers](https://busy.in/hsn/hsn-39123919/) | ₹104 Cr | | #5 | [HSN Code 39122019: Non-plasticised cellulose nitrates](https://busy.in/hsn/hsn-39122019/) | ₹90 Cr | | #6 | [HSN Code 39123929: Cellulose ethers: Other](https://busy.in/hsn/hsn-39123929/) | ₹22 Cr | | #7 | [HSN Code 39123911: Ethylcellulose, non-plasticized](https://busy.in/hsn/hsn-39123911/) | ₹21 Cr | | #8 | [HSN Code 39121190: Cellulose acetates : Non-plasticised: Other](https://busy.in/hsn/hsn-39121190/) | ₹9 Cr | | #9 | [HSN Code 39129010: Cellulose propionate](https://busy.in/hsn/hsn-39129010/) | ₹6 Cr | | #10 | [HSN Code 39123922: Methyl cellulose](https://busy.in/hsn/hsn-39123922/) | ₹4 Cr | | #15 | HSN Code 39121110: Non-plasticised cellulose acetate flakes (this hsn code) | < ₹1 Crore |