--- title: "HSN Code for Non-plasticised cellulose nitrates | HSN 39122019 GST Rate" description: "Find HSN and GST Rates for 39122019 related to Non-plasticised cellulose nitrates with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39122019/" --- # HSN Code 39122019: Non-plasticised cellulose nitrates - [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 nitrates (including collodions): Non-plasticised : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39122019 ? It includes Non-plasticised cellulose nitrates ### How much GST applies to Non-plasticised cellulose nitrates? Under HSN 39122019, Non-plasticised cellulose nitrates attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Non-plasticised cellulose nitrates? 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. ### How should mixed supplies be billed when Non-plasticised cellulose nitrates 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 nitrates; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Non-plasticised cellulose nitrates? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Non-plasticised cellulose nitrates? 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 Non-plasticised cellulose nitrates? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 39122019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹90 Cr (+24.18% YoY) — 0.0025% of India's total exports - Imports: ₹138 Cr (+24.38% YoY) — 0.0023% of India's total imports - Trade balance: −₹48 Cr (Deficit); surplus rank #10220 of 12657 HSN codes - Share of Sub-Chapter 3912: 5.96% of its exports; import side 2.52% - Rank within Sub-Chapter 3912: #5 of 23 by export value; import-side #6 ### Key metrics - Export CAGR: 14.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2810 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +40.82% in FY 2022-23 - Contribution to Sub-Ch. 3912: 5.96% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39122019 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 | 39.53 | 0.0017% | — | 7.01% | 98.47 | 0.0027% | — | 3.43% | −58.94 | #3210 | | FY 2019-20 | 31.49 | 0.0014% | −20.34% | 5.54% | 96.06 | 0.0029% | −2.45% | 3.39% | −64.57 | #3535 | | FY 2020-21 | 43.75 | 0.0020% | +38.93% | 6.07% | 77.13 | 0.0026% | −19.71% | 2.36% | −33.38 | #3121 | | FY 2021-22 | 53.45 | 0.0017% | +22.17% | 5.95% | 82.48 | 0.0018% | +6.94% | 2.12% | −29.03 | #3274 | | FY 2022-23 | 75.27 | 0.0021% | +40.82% | 6.45% | 101.69 | 0.0018% | +23.29% | 2.01% | −26.42 | #2938 | | FY 2023-24 | 72.67 | 0.0020% | −3.45% | 5.73% | 111.26 | 0.0020% | +9.41% | 2.33% | −38.59 | #3020 | | FY 2024-25 | 90.24 | 0.0025% | +24.18% | 5.96% | 138.38 | 0.0023% | +24.38% | 2.52% | −48.14 | #2810 | - CAGR (7-year): exports 14.75%/yr, imports 5.83%/yr (consistently Deficit) ## Key trade insights: HSN Code 39122019 export-import analysis ### Consistent export growth: 14.75% CAGR over 7 years India's exports under HSN Code 39122019 have grown at a compound annual rate of 14.75% over 7 fiscal years, rising from ₹39.53 Crore in FY 2018-19 to ₹90.24 Crore in FY 2024-25. ### HSN Code 39122019 ranked #2810 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39122019 ranks #2810 out of 12657 HSN codes by total export value. Within Sub-Chapter 3912, it ranks #5 of 23. By trade surplus, it ranks #10220 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39122019 exports The strongest single-year export movement for HSN Code 39122019 was recorded in FY 2022-23, when exports surged by 40.82% over the prior year. ### India records a trade deficit of ₹48.14 Crore in HSN Code 39122019 goods In FY 2024-25, India's imports of ₹138.38 Cr exceeded exports of ₹90.24 Cr, resulting in a trade deficit of ₹48.14 Crore — ranking #10220 of 12657 by surplus magnitude. ### Import growth of 5.83% CAGR signals stable import dependency for Non-plasticised cellulose nitrates India's imports under HSN Code 39122019 have grown at 5.83% CAGR, reaching ₹138.38 Crore in FY 2024-25. ### HSN Code 39122019 contributes 5.96% of Sub-Chapter 3912 exports — ranked #5 Among the 23 HSN codes under Sub-Chapter 3912, HSN Code 39122019 ranks #5 by export value — accounting for 5.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.52% share (rank #6). ## 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 (this hsn code) | ₹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 |