--- title: "HSN Code for Carboxymethyl cellulose and salts | HSN 39123100 GST Rate" description: "Find HSN and GST Rates for 39123100 related to Carboxymethyl cellulose and salts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39123100/" --- # HSN Code 39123100: Carboxymethyl cellulose and salts - [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 ethers: Carboxymethyl cellulose and its salts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39123100 ? It includes Carboxymethyl cellulose and salts ### Can we claim ITC on inputs used to trade Carboxymethyl cellulose and salts? 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 Carboxymethyl cellulose and salts? 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 Carboxymethyl cellulose and salts? Under HSN 39123100, Carboxymethyl cellulose and salts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Carboxymethyl cellulose and salts? 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 Carboxymethyl cellulose and salts? 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 Carboxymethyl cellulose and salts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Carboxymethyl cellulose and salts; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39123100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹123 Cr (+3.47% YoY) — 0.0033% of India's total exports - Imports: ₹740 Cr (−1.57% YoY) — 0.0122% of India's total imports - Trade balance: −₹617 Cr (Deficit); surplus rank #12012 of 12657 HSN codes - Share of Sub-Chapter 3912: 8.13% of its exports; import side 13.48% - Rank within Sub-Chapter 3912: #2 of 23 by export value; import-side #4 ### Key metrics - Export CAGR: 9.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2409 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +79.24% in FY 2021-22 - Contribution to Sub-Ch. 3912: 8.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39123100 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 | 69.72 | 0.0031% | — | 12.36% | 337.00 | 0.0094% | — | 11.74% | −267.28 | #2423 | | FY 2019-20 | 55.27 | 0.0025% | −20.73% | 9.73% | 348.67 | 0.0104% | +3.46% | 12.31% | −293.40 | #2736 | | FY 2020-21 | 54.42 | 0.0025% | −1.54% | 7.55% | 412.92 | 0.0142% | +18.43% | 12.62% | −358.50 | #2811 | | FY 2021-22 | 97.54 | 0.0031% | +79.24% | 10.86% | 484.78 | 0.0106% | +17.40% | 12.44% | −387.24 | #2446 | | FY 2022-23 | 111.12 | 0.0031% | +13.92% | 9.53% | 693.79 | 0.0121% | +43.11% | 13.72% | −582.67 | #2397 | | FY 2023-24 | 118.87 | 0.0033% | +6.97% | 9.37% | 751.44 | 0.0134% | +8.31% | 15.72% | −632.57 | #2364 | | FY 2024-25 | 122.99 | 0.0033% | +3.47% | 8.13% | 739.68 | 0.0122% | −1.57% | 13.48% | −616.69 | #2409 | - CAGR (7-year): exports 9.92%/yr, imports 14.00%/yr (consistently Deficit) ## Key trade insights: HSN Code 39123100 export-import analysis ### Consistent export growth: 9.92% CAGR over 7 years India's exports under HSN Code 39123100 have grown at a compound annual rate of 9.92% over 7 fiscal years, rising from ₹69.72 Crore in FY 2018-19 to ₹122.99 Crore in FY 2024-25. ### HSN Code 39123100 ranked #2409 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39123100 ranks #2409 out of 12657 HSN codes by total export value. Within Sub-Chapter 3912, it ranks #2 of 23. By trade surplus, it ranks #12012 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39123100 exports The strongest single-year export movement for HSN Code 39123100 was recorded in FY 2021-22, when exports surged by 79.24% over the prior year. ### India records a trade deficit of ₹616.69 Crore in HSN Code 39123100 goods In FY 2024-25, India's imports of ₹739.68 Cr exceeded exports of ₹122.99 Cr, resulting in a trade deficit of ₹616.69 Crore — ranking #12012 of 12657 by surplus magnitude. ### Import growth of 14.00% CAGR signals rising demand for Carboxymethyl cellulose and salts India's imports under HSN Code 39123100 have grown at 14.00% CAGR, reaching ₹739.68 Crore in FY 2024-25. ### HSN Code 39123100 contributes 8.13% of Sub-Chapter 3912 exports — ranked #2 Among the 23 HSN codes under Sub-Chapter 3912, HSN Code 39123100 ranks #2 by export value — accounting for 8.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.48% share (rank #4). ## 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 (this hsn code) | ₹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 |