--- title: "HSN Code for Of Other Plastics | Other | HSN 39189090 GST Rate" description: "Find HSN and GST Rates for 39189090 related to Of Other Plastics | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39189090/" --- # HSN Code 39189090: Of Other Plastics | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39189090 ? It includes Of Other Plastics | Other ### Any common misclassification issue with Of Other Plastics / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Of Other Plastics / Other? Under HSN 39189090, Of Other Plastics / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Of Other Plastics / Other? 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. ### Does packaging or labelling change the GST for Of Other Plastics / Other? 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 Of Other Plastics / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39189090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹27 Cr (+79.67% YoY) — 0.0007% of India's total exports - Imports: ₹231 Cr (+17.56% YoY) — 0.0038% of India's total imports - Trade balance: −₹205 Cr (Deficit); surplus rank #11330 of 12657 HSN codes - Share of Sub-Chapter 3918: 2.30% of its exports; import side 38.87% - Rank within Sub-Chapter 3918: #4 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: -18.78% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4494 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +88.58% in FY 2019-20 - Contribution to Sub-Ch. 3918: 2.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39189090 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 | 92.39 | 0.0040% | — | 19.59% | 147.14 | 0.0041% | — | 37.95% | −54.75 | #2108 | | FY 2019-20 | 174.23 | 0.0079% | +88.58% | 37.66% | 159.17 | 0.0048% | +8.18% | 35.57% | +15.06 | #1443 | | FY 2020-21 | 27.45 | 0.0013% | −84.25% | 8.31% | 109.82 | 0.0038% | −31.00% | 37.60% | −82.37 | #3778 | | FY 2021-22 | 10.92 | 0.0003% | −60.22% | 1.50% | 141.67 | 0.0031% | +29.00% | 34.94% | −130.75 | #5363 | | FY 2022-23 | 15.22 | 0.0004% | +39.38% | 2.24% | 204.50 | 0.0036% | +44.35% | 37.04% | −189.28 | #5041 | | FY 2023-24 | 14.76 | 0.0004% | −3.02% | 1.56% | 196.84 | 0.0035% | −3.75% | 36.41% | −182.08 | #5186 | | FY 2024-25 | 26.52 | 0.0007% | +79.67% | 2.30% | 231.40 | 0.0038% | +17.56% | 38.87% | −204.88 | #4494 | - CAGR (7-year): exports -18.78%/yr, imports 7.84%/yr (consistently Deficit) ## Key trade insights: HSN Code 39189090 export-import analysis ### Export decline: -18.78% CAGR over 7 years India's exports under HSN Code 39189090 have declined at a compound annual rate of -18.78% over 7 fiscal years, falling from ₹92.39 Crore in FY 2018-19 to ₹26.52 Crore in FY 2024-25. ### HSN Code 39189090 ranked #4494 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39189090 ranks #4494 out of 12657 HSN codes by total export value. Within Sub-Chapter 3918, it ranks #4 of 5. By trade surplus, it ranks #11330 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39189090 exports The strongest single-year export movement for HSN Code 39189090 was recorded in FY 2019-20, when exports surged by 88.58% over the prior year. ### India records a trade deficit of ₹204.88 Crore in HSN Code 39189090 goods In FY 2024-25, India's imports of ₹231.40 Cr exceeded exports of ₹26.52 Cr, resulting in a trade deficit of ₹204.88 Crore — ranking #11330 of 12657 by surplus magnitude. ### Import growth of 7.84% CAGR signals stable import dependency for Of Other Plastics | Other India's imports under HSN Code 39189090 have grown at 7.84% CAGR, reaching ₹231.40 Crore in FY 2024-25. ### HSN Code 39189090 contributes 2.30% of Sub-Chapter 3918 exports — ranked #4 Among the 5 HSN codes under Sub-Chapter 3918, HSN Code 39189090 ranks #4 by export value — accounting for 2.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 38.87% share (rank #2). ## 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 (this hsn code) | ₹27 Cr | | #5 | [HSN Code 39189010: Of other plastics : Floor coverings of linoxyne](https://busy.in/hsn/hsn-39189010/) | < ₹1 Crore |