---
title: "HSN Code for Of Other Plastics | HSN 39159090 GST Rate"
description: "Find HSN and GST Rates for 39159090 related to Of Other Plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39159090/"
---

# HSN Code 39159090: Of Other Plastics

- [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 3915: Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of other plastics : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39159090 ?

It includes Of Other Plastics

### Does packaging or labelling change the GST for Of Other Plastics?

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.

### Do e‑way bill and e‑invoice apply for Of Other Plastics?

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 Of Other Plastics?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Of Other Plastics?

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 Of Other Plastics is sold with other items?

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

## India's trade performance: HSN Code 39159090 (FY 2024-25)

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

- Exports: ₹11 Cr (−16.57% YoY) — 0.0003% of India's total exports
- Imports: ₹16 Cr (−17.42% YoY) — 0.0003% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8606 of 12657 HSN codes
- Share of Sub-Chapter 3915: 71.66% of its exports; import side 7.87%
- Rank within Sub-Chapter 3915: #1 of 22 by export value; import-side #2

### Key metrics

- Export CAGR: 17.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5649 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +167.94% in FY 2021-22
- Contribution to Sub-Ch. 3915: 71.66% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39159090

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. 3915 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3915 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.26 | 0.0002% | — | 14.48% | 256.60 | 0.0072% | — | 52.57% | −252.34 | #6068 |
| FY 2019-20 | 3.28 | 0.0001% | −23.00% | 13.77% | 103.93 | 0.0031% | −59.50% | 40.62% | −100.65 | #6347 |
| FY 2020-21 | 7.61 | 0.0004% | +132.01% | 31.67% | 5.56 | 0.0002% | −94.65% | 79.32% | +2.05 | #5410 |
| FY 2021-22 | 20.39 | 0.0006% | +167.94% | 43.10% | 27.33 | 0.0006% | +391.55% | 11.46% | −6.94 | #4576 |
| FY 2022-23 | 21.40 | 0.0006% | +4.95% | 66.77% | 36.54 | 0.0006% | +33.70% | 13.40% | −15.14 | #4590 |
| FY 2023-24 | 13.64 | 0.0004% | −36.26% | 82.47% | 19.63 | 0.0003% | −46.28% | 9.03% | −5.99 | #5295 |
| FY 2024-25 | 11.38 | 0.0003% | −16.57% | 71.66% | 16.21 | 0.0003% | −17.42% | 7.87% | −4.83 | #5649 |

- CAGR (7-year): exports 17.79%/yr, imports -36.89%/yr (consistently Deficit)

## Key trade insights: HSN Code 39159090 export-import analysis

### Consistent export growth: 17.79% CAGR over 7 years

India's exports under HSN Code 39159090 have grown at a compound annual rate of 17.79% over 7 fiscal years, rising from ₹4.26 Crore in FY 2018-19 to ₹11.38 Crore in FY 2024-25.

### HSN Code 39159090 ranked #5649 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39159090 ranks #5649 out of 12657 HSN codes by total export value. Within Sub-Chapter 3915, it ranks #1 of 22. By trade surplus, it ranks #8606 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39159090 exports

The strongest single-year export movement for HSN Code 39159090 was recorded in FY 2021-22, when exports surged by 167.94% over the prior year.

### India records a trade deficit of ₹4.83 Crore in HSN Code 39159090 goods

In FY 2024-25, India's imports of ₹16.21 Cr exceeded exports of ₹11.38 Cr, resulting in a trade deficit of ₹4.83 Crore — ranking #8606 of 12657 by surplus magnitude.

### Import growth of -36.89% CAGR signals stable import dependency for Of Other Plastics

India's imports under HSN Code 39159090 have grown at -36.89% CAGR, reaching ₹16.21 Crore in FY 2024-25.

### HSN Code 39159090 contributes 71.66% of Sub-Chapter 3915 exports — ranked #1

Among the 22 HSN codes under Sub-Chapter 3915, HSN Code 39159090 ranks #1 by export value — accounting for 71.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.87% share (rank #2).

## Related HSN Codes in Sub-Chapter 3915

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 39159090: Of Other Plastics (this hsn code) | ₹11 Cr |
| #2 | [HSN Code 39153090: Of Polymers Of Vinyl Chloride\| Other](https://busy.in/hsn/hsn-39153090/) | ₹2 Cr |
| #3 | [HSN Code 39159010: Of Other Plastics \| Of Polypropylene](https://busy.in/hsn/hsn-39159010/) | ₹1 Cr |
| #4 | [HSN Code 39159042: PET Bottles: Plastics of Alkyds, Polyesters & Epoxides](https://busy.in/hsn/hsn-39159042/) | < ₹1 Crore |
| #5 | [HSN Code 39151000: Of Polymers Of Ethylene](https://busy.in/hsn/hsn-39151000/) | < ₹1 Crore |
| #6 | [HSN Code 39159029: Polymers of vinyl acetate](https://busy.in/hsn/hsn-39159029/) | < ₹1 Crore |
| #7 | [HSN Code 39159063: Aminoplast Based Other Plastics](https://busy.in/hsn/hsn-39159063/) | < ₹1 Crore |
| #8 | [HSN Code 39152000: Of Polymers Of Styrene](https://busy.in/hsn/hsn-39152000/) | < ₹1 Crore |
| #8 | [HSN Code 39153010: Vinyl chloride polymers: Copolymers](https://busy.in/hsn/hsn-39153010/) | < ₹1 Crore |
| — | [HSN Code 39159021: Vinyl Acetate Copolymers (Other Plastics)](https://busy.in/hsn/hsn-39159021/) | Nil |