--- title: "HSN Code for Vinyl Chloride Copolymer Wall/Ceiling Coverings | HSN 39181010 GST Rate" description: "Find HSN and GST Rates for 39181010 related to Vinyl Chloride Copolymer Wall/Ceiling Coverings with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39181010/" --- # HSN Code 39181010: Vinyl Chloride Copolymer Wall/Ceiling Coverings - [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 3918: Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39181010 ? It includes Vinyl Chloride Copolymer Wall/Ceiling Coverings ### How should mixed supplies be billed when Vinyl Chloride Copolymer Wall/Ceiling Coverings is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vinyl Chloride Copolymer Wall/Ceiling Coverings; Nil for exempt items if applicable). ### Any common misclassification issue with Vinyl Chloride Copolymer Wall/Ceiling Coverings? 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 Vinyl Chloride Copolymer Wall/Ceiling Coverings? 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 Vinyl Chloride Copolymer Wall/Ceiling Coverings? 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 Vinyl Chloride Copolymer Wall/Ceiling Coverings? Under HSN 39181010, Vinyl Chloride Copolymer Wall/Ceiling Coverings attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39181010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹147 Cr (−27.16% YoY) — 0.0040% of India's total exports - Imports: ₹38 Cr (−9.28% YoY) — 0.0006% of India's total imports - Trade balance: ₹109 Cr (Surplus); surplus rank #1547 of 12657 HSN codes - Share of Sub-Chapter 3918: 12.77% of its exports; import side 6.40% - Rank within Sub-Chapter 3918: #2 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 33.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2171 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,067.48% in FY 2021-22 - Contribution to Sub-Ch. 3918: 12.77% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39181010 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. 3918 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3918 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 26.59 | 0.0012% | — | 5.64% | 25.04 | 0.0007% | — | 6.46% | +1.55 | #3728 | | FY 2019-20 | 19.37 | 0.0009% | −27.15% | 4.19% | 30.02 | 0.0009% | +19.89% | 6.71% | −10.65 | #4158 | | FY 2020-21 | 15.50 | 0.0007% | −19.98% | 4.69% | 22.82 | 0.0008% | −23.98% | 7.81% | −7.32 | #4538 | | FY 2021-22 | 180.96 | 0.0058% | +1,067.48% | 24.78% | 27.00 | 0.0006% | +18.32% | 6.66% | +153.96 | #1750 | | FY 2022-23 | 134.85 | 0.0037% | −25.48% | 19.84% | 33.52 | 0.0006% | +24.15% | 6.07% | +101.33 | #2173 | | FY 2023-24 | 202.34 | 0.0056% | +50.05% | 21.32% | 42.01 | 0.0007% | +25.33% | 7.77% | +160.33 | #1775 | | FY 2024-25 | 147.39 | 0.0040% | −27.16% | 12.77% | 38.11 | 0.0006% | −9.28% | 6.40% | +109.28 | #2171 | - CAGR (7-year): exports 33.03%/yr, imports 7.25%/yr (consistently Surplus) ## Key trade insights: HSN Code 39181010 export-import analysis ### Consistent export growth: 33.03% CAGR over 7 years India's exports under HSN Code 39181010 have grown at a compound annual rate of 33.03% over 7 fiscal years, rising from ₹26.59 Crore in FY 2018-19 to ₹147.39 Crore in FY 2024-25. ### HSN Code 39181010 ranked #2171 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39181010 ranks #2171 out of 12657 HSN codes by total export value. Within Sub-Chapter 3918, it ranks #2 of 5. By trade surplus, it ranks #1547 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39181010 exports The strongest single-year export movement for HSN Code 39181010 was recorded in FY 2021-22, when exports surged by 1,067.48% over the prior year. ### India maintains a trade surplus of ₹109.28 Crore in HSN Code 39181010 goods In FY 2024-25, India's exports of ₹147.39 Cr exceeded imports of ₹38.11 Cr, resulting in a trade surplus of ₹109.28 Crore — ranking #1547 of 12657 by surplus magnitude. ### Import growth of 7.25% CAGR signals stable import dependency for Vinyl Chloride Copolymer Wall/Ceiling Coverings India's imports under HSN Code 39181010 have grown at 7.25% CAGR, reaching ₹38.11 Crore in FY 2024-25. ### HSN Code 39181010 contributes 12.77% of Sub-Chapter 3918 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 3918, HSN Code 39181010 ranks #2 by export value — accounting for 12.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.40% share (rank #3). ## Related HSN Codes in Sub-Chapter 3918 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39181090: Of Polymers Of Vinyl Chloride \| Other](https://busy.in/hsn/hsn-39181090/) | ₹946 Cr | | #2 | HSN Code 39181010: Vinyl Chloride Copolymer Wall/Ceiling Coverings (this hsn code) | ₹147 Cr | | #3 | [HSN Code 39189020: Wall or Ceiling Coverings with Fabric Layers](https://busy.in/hsn/hsn-39189020/) | ₹35 Cr | | #4 | [HSN Code 39189090: Of Other Plastics \| Other](https://busy.in/hsn/hsn-39189090/) | ₹27 Cr | | #5 | [HSN Code 39189010: Of other plastics : Floor coverings of linoxyne](https://busy.in/hsn/hsn-39189010/) | < ₹1 Crore |