--- title: "HSN Code for Cellulose nitrates: Plasticised | HSN 39122029 GST Rate" description: "Find HSN and GST Rates for 39122029 related to Cellulose nitrates: Plasticised with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39122029/" --- # HSN Code 39122029: Cellulose nitrates: Plasticised - [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): Plasticised : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39122029 ? It includes Cellulose nitrates: Plasticised ### Does packaging or labelling change the GST for Cellulose nitrates: Plasticised? 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 nitrates: Plasticised? 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 nitrates: Plasticised is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose nitrates: Plasticised; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Cellulose nitrates: Plasticised? 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 nitrates: Plasticised? 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 much GST applies to Cellulose nitrates: Plasticised? Under HSN 39122029, Cellulose nitrates: Plasticised attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39122029 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹107 Cr (−0.12% YoY) — 0.0029% of India's total exports - Imports: ₹3 Cr (−85.34% YoY) — 0.0000% of India's total imports - Trade balance: ₹104 Cr (Surplus); surplus rank #1584 of 12657 HSN codes - Share of Sub-Chapter 3912: 7.05% of its exports; import side 0.05% - Rank within Sub-Chapter 3912: #3 of 23 by export value; import-side #14 ### Key metrics - Export CAGR: 8.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2579 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +38.49% in FY 2022-23 - Contribution to Sub-Ch. 3912: 7.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39122029 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 | 65.06 | 0.0028% | — | 11.54% | 15.37 | 0.0004% | — | 0.54% | +49.69 | #2523 | | FY 2019-20 | 58.87 | 0.0027% | −9.51% | 10.37% | 11.15 | 0.0003% | −27.46% | 0.39% | +47.72 | #2660 | | FY 2020-21 | 69.50 | 0.0032% | +18.06% | 9.65% | 11.53 | 0.0004% | +3.41% | 0.35% | +57.97 | #2482 | | FY 2021-22 | 67.19 | 0.0021% | −3.32% | 7.48% | 7.96 | 0.0002% | −30.96% | 0.20% | +59.23 | #2936 | | FY 2022-23 | 93.05 | 0.0026% | +38.49% | 7.98% | 9.60 | 0.0002% | +20.60% | 0.19% | +83.45 | #2625 | | FY 2023-24 | 106.89 | 0.0030% | +14.87% | 8.43% | 18.01 | 0.0003% | +87.60% | 0.38% | +88.88 | #2491 | | FY 2024-25 | 106.76 | 0.0029% | −0.12% | 7.05% | 2.64 | 0.0000% | −85.34% | 0.05% | +104.12 | #2579 | - CAGR (7-year): exports 8.60%/yr, imports -25.44%/yr (consistently Surplus) ## Key trade insights: HSN Code 39122029 export-import analysis ### Consistent export growth: 8.60% CAGR over 7 years India's exports under HSN Code 39122029 have grown at a compound annual rate of 8.60% over 7 fiscal years, rising from ₹65.06 Crore in FY 2018-19 to ₹106.76 Crore in FY 2024-25. ### HSN Code 39122029 ranked #2579 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39122029 ranks #2579 out of 12657 HSN codes by total export value. Within Sub-Chapter 3912, it ranks #3 of 23. By trade surplus, it ranks #1584 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39122029 exports The strongest single-year export movement for HSN Code 39122029 was recorded in FY 2022-23, when exports surged by 38.49% over the prior year. ### India maintains a trade surplus of ₹104.12 Crore in HSN Code 39122029 goods In FY 2024-25, India's exports of ₹106.76 Cr exceeded imports of ₹2.64 Cr, resulting in a trade surplus of ₹104.12 Crore — ranking #1584 of 12657 by surplus magnitude. ### Import growth of -25.44% CAGR signals stable import dependency for Cellulose nitrates: Plasticised India's imports under HSN Code 39122029 have grown at -25.44% CAGR, reaching ₹2.64 Crore in FY 2024-25. ### HSN Code 39122029 contributes 7.05% of Sub-Chapter 3912 exports — ranked #3 Among the 23 HSN codes under Sub-Chapter 3912, HSN Code 39122029 ranks #3 by export value — accounting for 7.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #14). ## 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 (this hsn code) | ₹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 |