--- title: "HSN Code for Cellulose acetate flakes | HSN 39121210 GST Rate" description: "Find HSN and GST Rates for 39121210 related to Cellulose acetate flakes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39121210/" --- # HSN Code 39121210: 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 : Plasticised: Cellulose acetate flakes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39121210 ? It includes Cellulose acetate flakes ### How should mixed supplies be billed when 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 Cellulose acetate flakes; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for 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. ### Does packaging or labelling change the GST for Cellulose acetate flakes? 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. ### Any common misclassification issue with 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 much GST applies to Cellulose acetate flakes? Under HSN 39121210, Cellulose acetate flakes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade 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. ## India's trade performance: HSN Code 39121210 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore (−85.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7219 of 12657 HSN codes - Share of Sub-Chapter 3912: 0.00% of its exports; import side 0.00% ### Key metrics - Peak growth year: −71.43% in FY 2021-22 - Contribution to Sub-Ch. 3912: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39121210 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% | — | 0.03% | Nil | 0.0000% | — | 0.00% | +0.15 | #8982 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.18 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | −22.22% | 0.00% | −0.07 | #9417 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −71.43% | 0.00% | 1.06 | 0.0000% | +657.14% | 0.03% | −1.04 | #10058 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 2.49 | 0.0000% | +134.91% | 0.05% | −2.49 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −91.97% | 0.00% | −0.20 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −85.00% | 0.00% | −0.03 | — | ## Key trade insights: HSN Code 39121210 export-import analysis ### Export snapshot for HSN Code 39121210 India exported ₹0.00 Crore worth of Cellulose acetate flakes in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2021-22 was the strongest growth year for HSN Code 39121210 exports The strongest single-year export movement for HSN Code 39121210 was recorded in FY 2021-22, when exports declined by 71.43% over the prior year. ### India records a trade deficit of ₹0.03 Crore in HSN Code 39121210 goods In FY 2024-25, India's imports of ₹0.03 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.03 Crore — ranking #7219 of 12657 by surplus magnitude. ## 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 | | — | HSN Code 39121210: Cellulose acetate flakes (this hsn code) | Nil |