---
title: "HSN Code for Viscose Sponge | HSN 39129020 GST Rate"
description: "Find HSN and GST Rates for 39129020 related to Viscose Sponge with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39129020/"
---

# HSN Code 39129020: Viscose Sponge

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

## Frequently asked questions

### What products are classified under HSN 39129020 ?

It includes Viscose Sponge

### How much GST applies to Viscose Sponge?

Under HSN 39129020, Viscose Sponge attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Viscose Sponge?

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 Viscose Sponge is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Viscose Sponge?

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.

### Can we claim ITC on inputs used to trade Viscose Sponge?

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 39129020 (FY 2024-25)

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

- Exports: < ₹1 Crore (+940.00% YoY) — 0.0000% of India's total exports
- Imports: ₹5 Cr (+14.00% YoY) — 0.0001% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8581 of 12657 HSN codes
- Share of Sub-Chapter 3912: 0.03% of its exports; import side 0.09%
- Rank within Sub-Chapter 3912: #14 of 23 by export value; import-side #13

### Key metrics

- Export CAGR: 60.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8795 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,166.67% in FY 2019-20
- Contribution to Sub-Ch. 3912: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39129020

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% | — | 0.01% | 1.59 | 0.0000% | — | 0.06% | −1.56 | #9664 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +1,166.67% | 0.07% | 3.22 | 0.0001% | +102.52% | 0.11% | −2.84 | #8414 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −84.21% | 0.01% | 3.37 | 0.0001% | +4.66% | 0.10% | −3.31 | #9473 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | 3.51 | 0.0001% | +4.15% | 0.09% | −3.45 | #9749 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +50.00% | 0.01% | 3.69 | 0.0001% | +5.13% | 0.07% | −3.60 | #9689 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −44.44% | 0.00% | 4.57 | 0.0001% | +23.85% | 0.10% | −4.52 | #10057 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +940.00% | 0.03% | 5.21 | 0.0001% | +14.00% | 0.09% | −4.69 | #8795 |

- CAGR (7-year): exports 60.87%/yr, imports 21.87%/yr (consistently Deficit)

## Key trade insights: HSN Code 39129020 export-import analysis

### Consistent export growth: 60.87% CAGR over 7 years

India's exports under HSN Code 39129020 have grown at a compound annual rate of 60.87% over 7 fiscal years, rising from ₹0.03 Crore in FY 2018-19 to ₹0.52 Crore in FY 2024-25.

### HSN Code 39129020 ranked #8795 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39129020 ranks #8795 out of 12657 HSN codes by total export value. Within Sub-Chapter 3912, it ranks #14 of 23. By trade surplus, it ranks #8581 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 39129020 exports

The strongest single-year export movement for HSN Code 39129020 was recorded in FY 2019-20, when exports surged by 1,166.67% over the prior year.

### India records a trade deficit of ₹4.69 Crore in HSN Code 39129020 goods

In FY 2024-25, India's imports of ₹5.21 Cr exceeded exports of ₹0.52 Cr, resulting in a trade deficit of ₹4.69 Crore — ranking #8581 of 12657 by surplus magnitude.

### Import growth of 21.87% CAGR signals rising demand for Viscose Sponge

India's imports under HSN Code 39129020 have grown at 21.87% CAGR, reaching ₹5.21 Crore in FY 2024-25.

### HSN Code 39129020 contributes 0.03% of Sub-Chapter 3912 exports — ranked #14

Among the 23 HSN codes under Sub-Chapter 3912, HSN Code 39129020 ranks #14 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #13).

## 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 |
| #14 | HSN Code 39129020: Viscose Sponge (this hsn code) | < ₹1 Crore |