---
title: "HSN Code for Cellulosic Sausage Casings | HSN 39171020 GST Rate"
description: "Find HSN and GST Rates for 39171020 related to Cellulosic Sausage Casings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39171020/"
---

# HSN Code 39171020: Cellulosic Sausage Casings

- [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 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Artificial guts (sausage casings) of hardened protein or of cellulosic materials: Of cellulosic materials | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39171020 ?

It includes Cellulosic Sausage Casings

### Any common misclassification issue with Cellulosic Sausage Casings?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Cellulosic Sausage Casings?

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.

### How much GST applies to Cellulosic Sausage Casings?

Under HSN 39171020, Cellulosic Sausage Casings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Cellulosic Sausage Casings?

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 Cellulosic Sausage Casings?

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.

## India's trade performance: HSN Code 39171020 (FY 2024-25)

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

- Exports: ₹4 Cr (−2.81% YoY) — 0.0001% of India's total exports
- Imports: ₹10 Cr (+9.91% YoY) — 0.0002% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #8760 of 12657 HSN codes
- Share of Sub-Chapter 3917: 0.13% of its exports; import side 0.38%
- Rank within Sub-Chapter 3917: #15 of 22 by export value; import-side #12

### Key metrics

- Export CAGR: 56.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6937 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,000.00% in FY 2020-21
- Contribution to Sub-Ch. 3917: 0.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39171020

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. 3917 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3917 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.02% | 10.34 | 0.0003% | — | 0.76% | −10.08 | #8641 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −26.92% | 0.01% | 5.67 | 0.0002% | −45.16% | 0.42% | −5.48 | #8871 |
| FY 2020-21 | 2.09 | 0.0001% | +1,000.00% | 0.15% | 8.09 | 0.0003% | +42.68% | 0.59% | −6.00 | #6932 |
| FY 2021-22 | 3.16 | 0.0001% | +51.20% | 0.15% | 9.11 | 0.0002% | +12.61% | 0.47% | −5.95 | #6854 |
| FY 2022-23 | 3.99 | 0.0001% | +26.27% | 0.17% | 10.83 | 0.0002% | +18.88% | 0.50% | −6.84 | #6690 |
| FY 2023-24 | 3.92 | 0.0001% | −1.75% | 0.16% | 9.28 | 0.0002% | −14.31% | 0.39% | −5.36 | #6864 |
| FY 2024-25 | 3.81 | 0.0001% | −2.81% | 0.13% | 10.20 | 0.0002% | +9.91% | 0.38% | −6.39 | #6937 |

- CAGR (7-year): exports 56.43%/yr, imports -0.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 39171020 export-import analysis

### Consistent export growth: 56.43% CAGR over 7 years

India's exports under HSN Code 39171020 have grown at a compound annual rate of 56.43% over 7 fiscal years, rising from ₹0.26 Crore in FY 2018-19 to ₹3.81 Crore in FY 2024-25.

### HSN Code 39171020 ranked #6937 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39171020 ranks #6937 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #15 of 22. By trade surplus, it ranks #8760 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39171020 exports

The strongest single-year export movement for HSN Code 39171020 was recorded in FY 2020-21, when exports surged by 1,000.00% over the prior year.

### India records a trade deficit of ₹6.39 Crore in HSN Code 39171020 goods

In FY 2024-25, India's imports of ₹10.20 Cr exceeded exports of ₹3.81 Cr, resulting in a trade deficit of ₹6.39 Crore — ranking #8760 of 12657 by surplus magnitude.

### Import growth of -0.23% CAGR signals stable import dependency for Cellulosic Sausage Casings

India's imports under HSN Code 39171020 have grown at -0.23% CAGR, reaching ₹10.20 Crore in FY 2024-25.

### HSN Code 39171020 contributes 0.13% of Sub-Chapter 3917 exports — ranked #15

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39171020 ranks #15 by export value — accounting for 0.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.38% share (rank #12).

## Related HSN Codes in Sub-Chapter 3917

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39172390: Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other](https://busy.in/hsn/hsn-39172390/) | ₹609 Cr |
| #2 | [HSN Code 39174000: Fittings](https://busy.in/hsn/hsn-39174000/) | ₹568 Cr |
| #3 | [HSN Code 39173100: Polycarbonates and Other Polymers](https://busy.in/hsn/hsn-39173100/) | ₹468 Cr |
| #4 | [HSN Code 39173990: Other tubes, pipes and hoses : Other: Other](https://busy.in/hsn/hsn-39173990/) | ₹379 Cr |
| #5 | [HSN Code 39172990: Rigid plastic pipes](https://busy.in/hsn/hsn-39172990/) | ₹221 Cr |
| #6 | [HSN Code 39172110: Rigid Polyethylene Tubes, Pipes and Hoses: Plastics](https://busy.in/hsn/hsn-39172110/) | ₹141 Cr |
| #7 | [HSN Code 39172310: Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes](https://busy.in/hsn/hsn-39172310/) | ₹94 Cr |
| #8 | [HSN Code 39172190: Rigid pipes: Polymers of ethylene](https://busy.in/hsn/hsn-39172190/) | ₹93 Cr |
| #9 | [HSN Code 39173300: Condensation/Rearrangement Polymerization Product Tubes/Pipes](https://busy.in/hsn/hsn-39173300/) | ₹78 Cr |
| #10 | [HSN Code 39173910: Flexible Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39173910/) | ₹70 Cr |
| #15 | HSN Code 39171020: Cellulosic Sausage Casings (this hsn code) | ₹4 Cr |