HSN Code 39123100: Carboxymethyl cellulose and salts

HSN Code 39123100 represents Carboxymethyl cellulose and salts under GST classification. This code helps businesses identify Carboxymethyl cellulose and salts correctly for billing, taxation, and trade. With HSN Code 39123100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Carboxymethyl cellulose and salts.

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Description of Goods for HSN Code 39123100

HSN Code 39123100 relates to the following description.

Description of Goods

Cellulose ethers: Carboxymethyl cellulose and its salts

Chapter

39 - Plastics and articles thereof

Sub Chapter

3912 - Cellulose and its chemical derivatives ,not elsewhere specified or included ,in primary forms

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39123100 not include?

Carboxymethyl cellulose and salts does not include products with the following descriptions.

HSN Code 39121130

Cellulose acetates : Non-plasticised: Cellulose acetobutyrate moulding powder

HSN Code 39122011

Cellulose nitrates (including collodions): Non-plasticised : Moulding powders

India’s Trade Performance — HSN Code 39123100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹123 Cr

+3.47% vs FY 2023-24

0.0033% of India’s total exports

India’s Imports

FY 2024-25

₹740 Cr

−1.57% vs FY 2023-24

0.0122% of India’s total imports

Trade Balance

FY 2024-25

−₹617 Cr

Trade Deficit

Surplus rank #12012 of 12657 HSN codes

% of Sub-Chapter 3912

FY 2024-25

8.13%

Share of Sub-Chapter 3912’s total exports in FY 2024-25

Import side: 13.48% of Sub-Chapter 3912’s imports

Rank Within Sub-Chapter 3912

FY 2024-25

#2 of 23

Position by export value among HSN codes in Sub-Chapter 3912

Import-side rank: #4 of 23

At a glance

9.92%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2409

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+79.24%

Peak Growth Year

FY 2021-22 · strongest single-year move

8.13%

Contribution to Sub-Ch. 3912

Share of Sub-Chapter 3912 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2423

Balance

−267.28

Exports

69.72 ₹ Cr

0.0031% share

— YoY

12.36% of Sub-Ch. 3912

Imports

337.00 ₹ Cr

0.0094% share

— YoY

11.74% of Sub-Ch. 3912

FY 2019-20 Exp. Rank #2736

Balance

−293.40

Exports

55.27 ₹ Cr

0.0025% share

−20.73% YoY

9.73% of Sub-Ch. 3912

Imports

348.67 ₹ Cr

0.0104% share

+3.46% YoY

12.31% of Sub-Ch. 3912

FY 2020-21 Exp. Rank #2811

Balance

−358.50

Exports

54.42 ₹ Cr

0.0025% share

−1.54% YoY

7.55% of Sub-Ch. 3912

Imports

412.92 ₹ Cr

0.0142% share

+18.43% YoY

12.62% of Sub-Ch. 3912

FY 2021-22 Exp. Rank #2446

Balance

−387.24

Exports

97.54 ₹ Cr

0.0031% share

+79.24% YoY

10.86% of Sub-Ch. 3912

Imports

484.78 ₹ Cr

0.0106% share

+17.40% YoY

12.44% of Sub-Ch. 3912

FY 2022-23 Exp. Rank #2397

Balance

−582.67

Exports

111.12 ₹ Cr

0.0031% share

+13.92% YoY

9.53% of Sub-Ch. 3912

Imports

693.79 ₹ Cr

0.0121% share

+43.11% YoY

13.72% of Sub-Ch. 3912

FY 2023-24 Exp. Rank #2364

Balance

−632.57

Exports

118.87 ₹ Cr

0.0033% share

+6.97% YoY

9.37% of Sub-Ch. 3912

Imports

751.44 ₹ Cr

0.0134% share

+8.31% YoY

15.72% of Sub-Ch. 3912

FY 2024-25 Exp. Rank #2409

Balance

−616.69

Exports

122.99 ₹ Cr

0.0033% share

+3.47% YoY

8.13% of Sub-Ch. 3912

Imports

739.68 ₹ Cr

0.0122% share

−1.57% YoY

13.48% of Sub-Ch. 3912

CAGR · 7-Year

Exports

9.92% /yr

Imports

14.00% /yr

Consistently Deficit
Sub-Chapter 3912 total

reference, FY 2024-25

Export

₹1,513.33 Cr

Import

₹5,488.05 Cr

Trade Balance

−3,974.72

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39123100 and GST compliance.

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).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.