--- title: "HSN Code for Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade | HSN 39121140 GST Rate" description: "Find HSN and GST Rates for 39121140 related to Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39121140/" --- # HSN Code 39121140: Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade - [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 nitrate, dynamic grade | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39121140 ? It includes Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade ### How much GST applies to Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade? Under HSN 39121140, Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade? 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. ### Does packaging or labelling change the GST for Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade? 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 acetates: Non-plasticised: Cellulose nitrate, dynamic grade is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39121140 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+2.96% YoY) — 0.0001% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4008 of 12657 HSN codes - Share of Sub-Chapter 3912: 0.21% of its exports; import side 0.00% - Rank within Sub-Chapter 3912: #11 of 23 by export value ### Key metrics - Export CAGR: -10.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7153 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +69.52% in FY 2020-21 - Contribution to Sub-Ch. 3912: 0.21% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39121140 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 | 5.89 | 0.0003% | — | 1.04% | < ₹1 Crore | 0.0000% | — | 0.00% | +5.77 | #5667 | | FY 2019-20 | 4.33 | 0.0002% | −26.49% | 0.76% | Nil | 0.0000% | −100.00% | 0.00% | +4.33 | #6037 | | FY 2020-21 | 7.34 | 0.0003% | +69.52% | 1.02% | Nil | 0.0000% | — | 0.00% | +7.34 | #5462 | | FY 2021-22 | 4.80 | 0.0002% | −34.60% | 0.53% | Nil | 0.0000% | — | 0.00% | +4.80 | #6404 | | FY 2022-23 | 4.33 | 0.0001% | −9.79% | 0.37% | < ₹1 Crore | 0.0000% | — | 0.00% | +4.30 | #6598 | | FY 2023-24 | 3.04 | 0.0001% | −29.79% | 0.24% | < ₹1 Crore | 0.0000% | +700.00% | 0.01% | +2.80 | #7124 | | FY 2024-25 | 3.13 | 0.0001% | +2.96% | 0.21% | Nil | 0.0000% | −100.00% | 0.00% | +3.13 | #7153 | - CAGR (7-year): exports -10.00%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 39121140 export-import analysis ### Export decline: -10.00% CAGR over 7 years India's exports under HSN Code 39121140 have declined at a compound annual rate of -10.00% over 7 fiscal years, falling from ₹5.89 Crore in FY 2018-19 to ₹3.13 Crore in FY 2024-25. ### HSN Code 39121140 ranked #7153 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39121140 ranks #7153 out of 12657 HSN codes by total export value. Within Sub-Chapter 3912, it ranks #11 of 23. By trade surplus, it ranks #4008 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39121140 exports The strongest single-year export movement for HSN Code 39121140 was recorded in FY 2020-21, when exports surged by 69.52% over the prior year. ### India maintains a trade surplus of ₹3.13 Crore in HSN Code 39121140 goods In FY 2024-25, India's exports of ₹3.13 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹3.13 Crore — ranking #4008 of 12657 by surplus magnitude. ### HSN Code 39121140 contributes 0.21% of Sub-Chapter 3912 exports — ranked #11 Among the 23 HSN codes under Sub-Chapter 3912, HSN Code 39121140 ranks #11 by export value — accounting for 0.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #11 | HSN Code 39121140: Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade (this hsn code) | ₹3 Cr |