--- title: "HSN Code for Of other plastics : Floor coverings of linoxyne | HSN 39189010 GST Rate" description: "Find HSN and GST Rates for 39189010 related to Of other plastics : Floor coverings of linoxyne with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39189010/" --- # HSN Code 39189010: Of other plastics : Floor coverings of linoxyne - [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 other plastics : Floor coverings of linoxyne | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39189010 ? It includes Of other plastics : Floor coverings of linoxyne ### Can we claim ITC on inputs used to trade Of other plastics : Floor coverings of linoxyne? 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 Of other plastics : Floor coverings of linoxyne? 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. ### How should mixed supplies be billed when Of other plastics : Floor coverings of linoxyne is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of other plastics : Floor coverings of linoxyne; Nil for exempt items if applicable). ### How much GST applies to Of other plastics : Floor coverings of linoxyne? Under HSN 39189010, Of other plastics : Floor coverings of linoxyne attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Of other plastics : Floor coverings of linoxyne? 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. ### Any common misclassification issue with Of other plastics : Floor coverings of linoxyne? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 39189010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+114.29% YoY) — 0.0000% of India's total exports - Imports: ₹1 Cr (+23.23% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7884 of 12657 HSN codes - Share of Sub-Chapter 3918: 0.03% of its exports; import side 0.20% - Rank within Sub-Chapter 3918: #5 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: -46.93% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,170.83% in FY 2020-21 - Contribution to Sub-Ch. 3918: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39189010 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 | 13.43 | 0.0006% | — | 2.85% | 5.35 | 0.0001% | — | 1.38% | +8.08 | #4637 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −98.21% | 0.05% | 38.84 | 0.0012% | +625.98% | 8.68% | −38.60 | #8720 | | FY 2020-21 | 3.05 | 0.0001% | +1,170.83% | 0.92% | 1.69 | 0.0001% | −95.65% | 0.58% | +1.36 | #6537 | | FY 2021-22 | 3.72 | 0.0001% | +21.97% | 0.51% | 1.02 | 0.0000% | −39.65% | 0.25% | +2.70 | #6684 | | FY 2022-23 | 1.29 | 0.0000% | −65.32% | 0.19% | 1.12 | 0.0000% | +9.80% | 0.20% | +0.17 | #7871 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −89.15% | 0.01% | < ₹1 Crore | 0.0000% | −11.61% | 0.18% | −0.85 | #9628 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +114.29% | 0.03% | 1.22 | 0.0000% | +23.23% | 0.20% | −0.92 | #9201 | - CAGR (7-year): exports -46.93%/yr, imports -21.84%/yr (consistently Deficit) ## Key trade insights: HSN Code 39189010 export-import analysis ### Export decline: -46.93% CAGR over 7 years India's exports under HSN Code 39189010 have declined at a compound annual rate of -46.93% over 7 fiscal years, falling from ₹13.43 Crore in FY 2018-19 to ₹0.30 Crore in FY 2024-25. ### HSN Code 39189010 ranked #9201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39189010 ranks #9201 out of 12657 HSN codes by total export value. Within Sub-Chapter 3918, it ranks #5 of 5. By trade surplus, it ranks #7884 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39189010 exports The strongest single-year export movement for HSN Code 39189010 was recorded in FY 2020-21, when exports surged by 1,170.83% over the prior year. ### India records a trade deficit of ₹0.92 Crore in HSN Code 39189010 goods In FY 2024-25, India's imports of ₹1.22 Cr exceeded exports of ₹0.30 Cr, resulting in a trade deficit of ₹0.92 Crore — ranking #7884 of 12657 by surplus magnitude. ### Import growth of -21.84% CAGR signals stable import dependency for Of other plastics : Floor coverings of linoxyne India's imports under HSN Code 39189010 have grown at -21.84% CAGR, reaching ₹1.22 Crore in FY 2024-25. ### HSN Code 39189010 contributes 0.03% of Sub-Chapter 3918 exports — ranked #5 Among the 5 HSN codes under Sub-Chapter 3918, HSN Code 39189010 ranks #5 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #5). ## 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](https://busy.in/hsn/hsn-39181010/) | ₹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 (this hsn code) | < ₹1 Crore |