--- title: "HSN Code for Wall or Ceiling Coverings with Fabric Layers | HSN 39189020 GST Rate" description: "Find HSN and GST Rates for 39189020 related to Wall or Ceiling Coverings with Fabric Layers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39189020/" --- # HSN Code 39189020: Wall or Ceiling Coverings with Fabric Layers - [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 : 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 39189020 ? It includes Wall or Ceiling Coverings with Fabric Layers ### Do e‑way bill and e‑invoice apply for Wall or Ceiling Coverings with Fabric Layers? 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 Wall or Ceiling Coverings with Fabric Layers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wall or Ceiling Coverings with Fabric Layers; Nil for exempt items if applicable). ### How much GST applies to Wall or Ceiling Coverings with Fabric Layers? Under HSN 39189020, Wall or Ceiling Coverings with Fabric Layers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Wall or Ceiling Coverings with Fabric Layers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Wall or Ceiling Coverings with Fabric Layers? 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 Wall or Ceiling Coverings with Fabric Layers? 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 39189020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹35 Cr (+154.57% YoY) — 0.0009% of India's total exports - Imports: ₹12 Cr (+53.58% YoY) — 0.0002% of India's total imports - Trade balance: ₹23 Cr (Surplus); surplus rank #2733 of 12657 HSN codes - Share of Sub-Chapter 3918: 2.99% of its exports; import side 1.98% - Rank within Sub-Chapter 3918: #3 of 5 by export value; import-side #4 ### Key metrics - Export CAGR: 81.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4128 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +492.78% in FY 2019-20 - Contribution to Sub-Ch. 3918: 2.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39189020 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 | < ₹1 Crore | 0.0000% | — | 0.21% | 2.04 | 0.0001% | — | 0.53% | −1.07 | #7655 | | FY 2019-20 | 5.75 | 0.0003% | +492.78% | 1.24% | 3.07 | 0.0001% | +50.49% | 0.69% | +2.68 | #5683 | | FY 2020-21 | 12.08 | 0.0006% | +110.09% | 3.66% | 1.42 | 0.0000% | −53.75% | 0.49% | +10.66 | #4833 | | FY 2021-22 | 2.29 | 0.0001% | −81.04% | 0.31% | 2.95 | 0.0001% | +107.75% | 0.73% | −0.66 | #7179 | | FY 2022-23 | 9.05 | 0.0002% | +295.20% | 1.33% | 5.35 | 0.0001% | +81.36% | 0.97% | +3.70 | #5759 | | FY 2023-24 | 13.58 | 0.0004% | +50.06% | 1.43% | 7.69 | 0.0001% | +43.74% | 1.42% | +5.89 | #5306 | | FY 2024-25 | 34.57 | 0.0009% | +154.57% | 2.99% | 11.81 | 0.0002% | +53.58% | 1.98% | +22.76 | #4128 | - CAGR (7-year): exports 81.41%/yr, imports 34.00%/yr (consistently Surplus) ## Key trade insights: HSN Code 39189020 export-import analysis ### Consistent export growth: 81.41% CAGR over 7 years India's exports under HSN Code 39189020 have grown at a compound annual rate of 81.41% over 7 fiscal years, rising from ₹0.97 Crore in FY 2018-19 to ₹34.57 Crore in FY 2024-25. ### HSN Code 39189020 ranked #4128 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39189020 ranks #4128 out of 12657 HSN codes by total export value. Within Sub-Chapter 3918, it ranks #3 of 5. By trade surplus, it ranks #2733 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39189020 exports The strongest single-year export movement for HSN Code 39189020 was recorded in FY 2019-20, when exports surged by 492.78% over the prior year. ### India maintains a trade surplus of ₹22.76 Crore in HSN Code 39189020 goods In FY 2024-25, India's exports of ₹34.57 Cr exceeded imports of ₹11.81 Cr, resulting in a trade surplus of ₹22.76 Crore — ranking #2733 of 12657 by surplus magnitude. ### Import growth of 34.00% CAGR signals rising demand for Wall or Ceiling Coverings with Fabric Layers India's imports under HSN Code 39189020 have grown at 34.00% CAGR, reaching ₹11.81 Crore in FY 2024-25. ### HSN Code 39189020 contributes 2.99% of Sub-Chapter 3918 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 3918, HSN Code 39189020 ranks #3 by export value — accounting for 2.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.98% share (rank #4). ## 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 (this hsn code) | ₹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 |