HSN Code 39181090 represents Other PVC Floor, Wall and Ceiling Coverings under GST classification. This code helps businesses identify Other PVC Floor, Wall and Ceiling Coverings correctly for billing, taxation, and trade. With HSN Code 39181090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other PVC Floor, Wall and Ceiling Coverings.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 39181090 relates to the following description.
Description of Goods
Of polymers of vinyl chloride : Other
Chapter
39 - Plastics and articles thereof
Sub Chapter
3918 - Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other PVC Floor, Wall and Ceiling Coverings does not include products with the following descriptions.
Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Of other plastics : Floor coverings of linoxyne
Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Of other plastics : Other
Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Of other plastics : Floor coverings of linoxyne
Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
Of other plastics : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹474 Cr
0.0121% of India’s total exports
India’s Imports
FY 2025-26₹410 Cr
0.0060% of India’s total imports
Trade Balance
FY 2025-26₹64 Cr
Surplus rank #2038 of 12872 HSN codes
% of Sub-Chapter 3918
FY 2025-2675.65%
Share of Sub-Chapter 3918’s total exports in FY 2025-26
Import side: 56.75% of Sub-Chapter 3918’s imports
Rank Within Sub-Chapter 3918
FY 2025-26#1 of 5
Position by export value among HSN codes in Sub-Chapter 3918
Import-side rank: #1 of 5
At a glance
4.94%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1149
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+95.55%
Peak Growth Year
FY 2021-22 · strongest single-year move
75.65%
Contribution to Sub-Ch. 3918
Share of Sub-Chapter 3918 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+129.95
Exports
338.15 ₹ Cr
0.0148% share
— YoY
71.71% of Sub-Ch. 3918
Imports
208.20 ₹ Cr
0.0058% share
— YoY
53.69% of Sub-Ch. 3918
Balance
+46.76
Exports
263.08 ₹ Cr
0.0120% share
−22.20% YoY
56.86% of Sub-Ch. 3918
Imports
216.32 ₹ Cr
0.0065% share
+3.90% YoY
48.35% of Sub-Ch. 3918
Balance
+115.86
Exports
272.19 ₹ Cr
0.0127% share
+3.46% YoY
82.42% of Sub-Ch. 3918
Imports
156.33 ₹ Cr
0.0054% share
−27.73% YoY
53.52% of Sub-Ch. 3918
Balance
+299.47
Exports
532.28 ₹ Cr
0.0170% share
+95.55% YoY
72.90% of Sub-Ch. 3918
Imports
232.81 ₹ Cr
0.0051% share
+48.92% YoY
57.42% of Sub-Ch. 3918
Balance
+211.72
Exports
519.38 ₹ Cr
0.0143% share
−2.42% YoY
76.40% of Sub-Ch. 3918
Imports
307.66 ₹ Cr
0.0054% share
+32.15% YoY
55.72% of Sub-Ch. 3918
Balance
+425.27
Exports
718.32 ₹ Cr
0.0199% share
+38.30% YoY
75.68% of Sub-Ch. 3918
Imports
293.05 ₹ Cr
0.0052% share
−4.75% YoY
54.21% of Sub-Ch. 3918
Balance
+633.04
Exports
945.82 ₹ Cr
0.0257% share
+31.67% YoY
81.92% of Sub-Ch. 3918
Imports
312.78 ₹ Cr
0.0051% share
+6.73% YoY
52.54% of Sub-Ch. 3918
Balance
+63.60
Exports
473.84 ₹ Cr
0.0121% share
−49.90% YoY
75.65% of Sub-Ch. 3918
Imports
410.24 ₹ Cr
0.0060% share
+31.16% YoY
56.75% of Sub-Ch. 3918
CAGR · 8-Year
Exports
4.94% /yr
Imports
10.17% /yr
reference, FY 2025-26
Export
₹626.38 Cr
Import
₹722.95 Cr
Trade Balance
−96.57
India's exports under HSN Code 39181090 have grown at a compound annual rate of 4.94% over 8 fiscal years, rising from ₹338.15 Crore in FY 2018-19 to ₹473.84 Crore in FY 2025-26.
In FY 2025-26, HSN Code 39181090 ranks #1149 out of 12872 HSN codes by total export value. Within Sub-Chapter 3918, it ranks #1 of 5. By trade surplus, it ranks #2038 of 12872.
The strongest single-year export movement for HSN Code 39181090 was recorded in FY 2021-22, when exports surged by 95.55% over the prior year.
In FY 2025-26, India's exports of ₹473.84 Cr exceeded imports of ₹410.24 Cr, resulting in a trade surplus of ₹63.60 Crore — ranking #2038 of 12872 by surplus magnitude.
India's imports under HSN Code 39181090 have grown at 10.17% CAGR, reaching ₹410.24 Crore in FY 2025-26.
Among the 5 HSN codes under Sub-Chapter 3918, HSN Code 39181090 ranks #1 by export value — accounting for 75.65% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 56.75% share (rank #1).
Clear answers to common queries about HSN Code 39181090 and GST compliance.
It includes Other PVC Floor, Wall and Ceiling Coverings
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 39181090, Of Polymers Of Vinyl Chloride / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Polymers Of Vinyl Chloride / Other; Nil for exempt items if applicable).