--- title: "HSN Code for Cellulose Acetate/Butyrate Tubes | HSN 39172940 GST Rate" description: "Find HSN and GST Rates for 39172940 related to Cellulose Acetate/Butyrate Tubes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39172940/" --- # HSN Code 39172940: Cellulose Acetate/Butyrate Tubes - [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 | | --- | --- | --- | --- | --- | | Tubes, pipes and hoses, rigid : Of Other Plastics : Tubes of cellulose acetate or acetate butyrate | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39172940 ? It includes Cellulose Acetate/Butyrate Tubes ### Can we claim ITC on inputs used to trade Cellulose Acetate/Butyrate Tubes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Cellulose Acetate/Butyrate Tubes? Under HSN 39172940, Cellulose Acetate/Butyrate Tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Cellulose Acetate/Butyrate Tubes? 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 should mixed supplies be billed when Cellulose Acetate/Butyrate Tubes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose Acetate/Butyrate Tubes; Nil for exempt items if applicable). ### Any common misclassification issue with Cellulose Acetate/Butyrate Tubes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Cellulose Acetate/Butyrate Tubes? 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 39172940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5354 of 12657 HSN codes - Share of Sub-Chapter 3917: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 3917: #22 of 22 by export value ### Key metrics - National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: 0.00% in FY 2024-25 - Contribution to Sub-Ch. 3917: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39172940 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.02 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.01 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.07 | #9782 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −14.29% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.03 | #9987 | | FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.06 | #9965 | ## Key trade insights: HSN Code 39172940 export-import analysis ### Export snapshot for HSN Code 39172940 India exported ₹0.06 Crore worth of Cellulose Acetate/Butyrate Tubes in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39172940 ranked #9965 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39172940 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #22 of 22. By trade surplus, it ranks #5354 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39172940 exports The strongest single-year export movement for HSN Code 39172940 was recorded in FY 2024-25, when exports surged by 0.00% over the prior year. ### India maintains a trade surplus of ₹0.06 Crore in HSN Code 39172940 goods In FY 2024-25, India's exports of ₹0.06 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.06 Crore — ranking #5354 of 12657 by surplus magnitude. ### HSN Code 39172940 contributes 0.00% of Sub-Chapter 3917 exports — ranked #22 Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39172940 ranks #22 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #22 | HSN Code 39172940: Cellulose Acetate/Butyrate Tubes (this hsn code) | < ₹1 Crore |