HSN Code 39189020 represents Wall or Ceiling Coverings with Fabric Layers under GST classification. This code helps businesses identify Wall or Ceiling Coverings with Fabric Layers correctly for billing, taxation, and trade. With HSN Code 39189020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Wall or Ceiling Coverings with Fabric Layers.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 39189020 relates to the following description.
Plastics and articles thereof
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
Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
9%
9%
18%
0%
Description of Goods
Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
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%
Wall or Ceiling Coverings with Fabric Layers 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 polymers of vinyl chloride : Other
Of other plastics : Floor coverings of linoxyne
Of other plastics : Other
India’s Exports
FY 2024-25₹35 Cr
0.0009% of India’s total exports
India’s Imports
FY 2024-25₹12 Cr
0.0002% of India’s total imports
Trade Balance
FY 2024-25₹23 Cr
Surplus rank #2733 of 12657 HSN codes
% of Sub-Chapter 3918
FY 2024-252.99%
Share of Sub-Chapter 3918’s total exports in FY 2024-25
Import side: 1.98% of Sub-Chapter 3918’s imports
Rank Within Sub-Chapter 3918
FY 2024-25#3 of 5
Position by export value among HSN codes in Sub-Chapter 3918
Import-side rank: #4 of 5
At a glance
81.41%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#4128
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+492.78%
Peak Growth Year
FY 2019-20 · strongest single-year move
2.99%
Contribution to Sub-Ch. 3918
Share of Sub-Chapter 3918 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−1.07
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.21% of Sub-Ch. 3918
Imports
2.04 ₹ Cr
0.0001% share
— YoY
0.53% of Sub-Ch. 3918
Balance
+2.68
Exports
5.75 ₹ Cr
0.0003% share
+492.78% YoY
1.24% of Sub-Ch. 3918
Imports
3.07 ₹ Cr
0.0001% share
+50.49% YoY
0.69% of Sub-Ch. 3918
Balance
+10.66
Exports
12.08 ₹ Cr
0.0006% share
+110.09% YoY
3.66% of Sub-Ch. 3918
Imports
1.42 ₹ Cr
0.0000% share
−53.75% YoY
0.49% of Sub-Ch. 3918
Balance
−0.66
Exports
2.29 ₹ Cr
0.0001% share
−81.04% YoY
0.31% of Sub-Ch. 3918
Imports
2.95 ₹ Cr
0.0001% share
+107.75% YoY
0.73% of Sub-Ch. 3918
Balance
+3.70
Exports
9.05 ₹ Cr
0.0002% share
+295.20% YoY
1.33% of Sub-Ch. 3918
Imports
5.35 ₹ Cr
0.0001% share
+81.36% YoY
0.97% of Sub-Ch. 3918
Balance
+5.89
Exports
13.58 ₹ Cr
0.0004% share
+50.06% YoY
1.43% of Sub-Ch. 3918
Imports
7.69 ₹ Cr
0.0001% share
+43.74% YoY
1.42% of Sub-Ch. 3918
Balance
+22.76
Exports
34.57 ₹ Cr
0.0009% share
+154.57% YoY
2.99% of Sub-Ch. 3918
Imports
11.81 ₹ Cr
0.0002% share
+53.58% YoY
1.98% of Sub-Ch. 3918
CAGR · 7-Year
Exports
81.41% /yr
Imports
34.00% /yr
reference, FY 2024-25
Export
₹1,154.59 Cr
Import
₹595.33 Cr
Trade Balance
+559.26
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.
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.
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.
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.
India's imports under HSN Code 39189020 have grown at 34.00% CAGR, reaching ₹11.81 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 39189020 and GST compliance.
It includes 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.
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).
Under HSN 39189020, Wall or Ceiling Coverings with Fabric Layers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.