---
title: "HSN Code for Cellulose acetates (Other) | HSN 39121290 GST Rate"
description: "Find HSN and GST Rates for 39121290 related to Cellulose acetates (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39121290/"
---

# HSN Code 39121290: Cellulose acetates (Other)

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39121290 ?

It includes Cellulose acetates (Other)

### Any common misclassification issue with Cellulose acetates (Other)?

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 Cellulose acetates (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose acetates (Other); Nil for exempt items if applicable).

### How much GST applies to Cellulose acetates (Other)?

Under HSN 39121290, Cellulose acetates (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Cellulose acetates (Other)?

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.

### Can we claim ITC on inputs used to trade Cellulose acetates (Other)?

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 39121290 (FY 2024-25)

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

- Exports: < ₹1 Crore (−93.83% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (−68.15% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8069 of 12657 HSN codes
- Share of Sub-Chapter 3912: 0.00% of its exports; import side 0.03%
- Rank within Sub-Chapter 3912: #17 of 23 by export value; import-side #15

### Key metrics

- Export CAGR: -37.13% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10034 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +168.52% in FY 2020-21
- Contribution to Sub-Ch. 3912: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39121290

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% | — | 0.14% | 17.01 | 0.0005% | — | 0.59% | −16.20 | #7806 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −33.33% | 0.10% | 17.24 | 0.0005% | +1.35% | 0.61% | −16.70 | #8145 |
| FY 2020-21 | 1.45 | 0.0001% | +168.52% | 0.20% | 35.42 | 0.0012% | +105.45% | 1.08% | −33.97 | #7324 |
| FY 2021-22 | 1.45 | 0.0000% | 0.00% | 0.16% | 28.96 | 0.0006% | −18.24% | 0.74% | −27.51 | #7655 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −52.41% | 0.06% | 11.62 | 0.0002% | −59.88% | 0.23% | −10.93 | #8415 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +17.39% | 0.06% | 4.96 | 0.0001% | −57.32% | 0.10% | −4.15 | #8426 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −93.83% | 0.00% | 1.58 | 0.0000% | −68.15% | 0.03% | −1.53 | #10034 |

- CAGR (7-year): exports -37.13%/yr, imports -32.70%/yr (consistently Deficit)

## Key trade insights: HSN Code 39121290 export-import analysis

### Export decline: -37.13% CAGR over 7 years

India's exports under HSN Code 39121290 have declined at a compound annual rate of -37.13% over 7 fiscal years, falling from ₹0.81 Crore in FY 2018-19 to ₹0.05 Crore in FY 2024-25.

### HSN Code 39121290 ranked #10034 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39121290 ranks #10034 out of 12657 HSN codes by total export value. Within Sub-Chapter 3912, it ranks #17 of 23. By trade surplus, it ranks #8069 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39121290 exports

The strongest single-year export movement for HSN Code 39121290 was recorded in FY 2020-21, when exports surged by 168.52% over the prior year.

### India records a trade deficit of ₹1.53 Crore in HSN Code 39121290 goods

In FY 2024-25, India's imports of ₹1.58 Cr exceeded exports of ₹0.05 Cr, resulting in a trade deficit of ₹1.53 Crore — ranking #8069 of 12657 by surplus magnitude.

### Import growth of -32.70% CAGR signals stable import dependency for Cellulose acetates (Other)

India's imports under HSN Code 39121290 have grown at -32.70% CAGR, reaching ₹1.58 Crore in FY 2024-25.

### HSN Code 39121290 contributes 0.00% of Sub-Chapter 3912 exports — ranked #17

Among the 23 HSN codes under Sub-Chapter 3912, HSN Code 39121290 ranks #17 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #15).

## 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 |
| #17 | HSN Code 39121290: Cellulose acetates (Other) (this hsn code) | < ₹1 Crore |