--- title: "HSN Code for Flexible Unsaturated Polyester Sheets | HSN 39173910 GST Rate" description: "Find HSN and GST Rates for 39173910 related to Flexible Unsaturated Polyester Sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39173910/" --- # HSN Code 39173910: Flexible Unsaturated Polyester Sheets - [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 | | --- | --- | --- | --- | --- | | Other tubes, pipes and hoses : Other: Of condensation or rearrangement polymerization products, whether or not chemically modified | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39173910 ? It includes Flexible Unsaturated Polyester Sheets ### How should mixed supplies be billed when Flexible Unsaturated Polyester Sheets is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flexible Unsaturated Polyester Sheets; Nil for exempt items if applicable). ### Any common misclassification issue with Flexible Unsaturated Polyester Sheets? 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 Flexible Unsaturated Polyester Sheets? 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. ### Can we claim ITC on inputs used to trade Flexible Unsaturated Polyester Sheets? 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 Flexible Unsaturated Polyester Sheets? Under HSN 39173910, Flexible Unsaturated Polyester Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39173910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹70 Cr (+1,928.28% YoY) — 0.0019% of India's total exports - Imports: ₹5 Cr (−30.18% YoY) — 0.0001% of India's total imports - Trade balance: ₹64 Cr (Surplus); surplus rank #1968 of 12657 HSN codes - Share of Sub-Chapter 3917: 2.46% of its exports; import side 0.19% - Rank within Sub-Chapter 3917: #10 of 22 by export value; import-side #16 ### Key metrics - Export CAGR: 116.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3161 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,928.28% in FY 2024-25 - Contribution to Sub-Ch. 3917: 2.46% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39173910 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% | — | 0.05% | 5.65 | 0.0002% | — | 0.42% | −4.98 | #7951 | | FY 2019-20 | 1.06 | 0.0000% | +58.21% | 0.08% | 1.54 | 0.0000% | −72.74% | 0.11% | −0.48 | #7556 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −74.53% | 0.02% | 2.56 | 0.0001% | +66.23% | 0.19% | −2.29 | #8674 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +74.07% | 0.02% | 3.93 | 0.0001% | +53.52% | 0.20% | −3.46 | #8620 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +34.04% | 0.03% | 8.40 | 0.0001% | +113.74% | 0.39% | −7.77 | #8495 | | FY 2023-24 | 3.43 | 0.0001% | +444.44% | 0.14% | 7.39 | 0.0001% | −12.02% | 0.31% | −3.96 | #6994 | | FY 2024-25 | 69.57 | 0.0019% | +1,928.28% | 2.46% | 5.16 | 0.0001% | −30.18% | 0.19% | +64.41 | #3161 | - CAGR (7-year): exports 116.80%/yr, imports -1.50%/yr (consistently Surplus) ## Key trade insights: HSN Code 39173910 export-import analysis ### Consistent export growth: 116.80% CAGR over 7 years India's exports under HSN Code 39173910 have grown at a compound annual rate of 116.80% over 7 fiscal years, rising from ₹0.67 Crore in FY 2018-19 to ₹69.57 Crore in FY 2024-25. ### HSN Code 39173910 ranked #3161 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39173910 ranks #3161 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #10 of 22. By trade surplus, it ranks #1968 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39173910 exports The strongest single-year export movement for HSN Code 39173910 was recorded in FY 2024-25, when exports surged by 1,928.28% over the prior year. ### India maintains a trade surplus of ₹64.41 Crore in HSN Code 39173910 goods In FY 2024-25, India's exports of ₹69.57 Cr exceeded imports of ₹5.16 Cr, resulting in a trade surplus of ₹64.41 Crore — ranking #1968 of 12657 by surplus magnitude. ### Import growth of -1.50% CAGR signals stable import dependency for Flexible Unsaturated Polyester Sheets India's imports under HSN Code 39173910 have grown at -1.50% CAGR, reaching ₹5.16 Crore in FY 2024-25. ### HSN Code 39173910 contributes 2.46% of Sub-Chapter 3917 exports — ranked #10 Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39173910 ranks #10 by export value — accounting for 2.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.19% share (rank #16). ## 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 (this hsn code) | ₹70 Cr |