HSN Code 39189090 represents Other Plastic Floor, Wall and Ceiling Coverings under GST classification. This code helps businesses identify Other Plastic Floor, Wall and Ceiling Coverings correctly for billing, taxation, and trade. With HSN Code 39189090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Plastic Floor, Wall and Ceiling Coverings.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 39189090 relates to the following description.
Description of Goods
Of other plastics : 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 Plastic 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 polymers of vinyl chloride : Other
Of other plastics : Floor coverings of linoxyne
Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
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 : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹25 Cr
0.0006% of India’s total exports
India’s Imports
FY 2025-26₹257 Cr
0.0038% of India’s total imports
Trade Balance
FY 2025-26−₹232 Cr
Surplus rank #11489 of 12872 HSN codes
% of Sub-Chapter 3918
FY 2025-264.00%
Share of Sub-Chapter 3918’s total exports in FY 2025-26
Import side: 35.57% of Sub-Chapter 3918’s imports
Rank Within Sub-Chapter 3918
FY 2025-26#4 of 5
Position by export value among HSN codes in Sub-Chapter 3918
Import-side rank: #2 of 5
At a glance
−17.02%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#4742
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+88.58%
Peak Growth Year
FY 2019-20 · strongest single-year move
4.00%
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
−54.75
Exports
92.39 ₹ Cr
0.0040% share
— YoY
19.59% of Sub-Ch. 3918
Imports
147.14 ₹ Cr
0.0041% share
— YoY
37.95% of Sub-Ch. 3918
Balance
+15.06
Exports
174.23 ₹ Cr
0.0079% share
+88.58% YoY
37.66% of Sub-Ch. 3918
Imports
159.17 ₹ Cr
0.0048% share
+8.18% YoY
35.57% of Sub-Ch. 3918
Balance
−82.37
Exports
27.45 ₹ Cr
0.0013% share
−84.25% YoY
8.31% of Sub-Ch. 3918
Imports
109.82 ₹ Cr
0.0038% share
−31.00% YoY
37.60% of Sub-Ch. 3918
Balance
−130.75
Exports
10.92 ₹ Cr
0.0003% share
−60.22% YoY
1.50% of Sub-Ch. 3918
Imports
141.67 ₹ Cr
0.0031% share
+29.00% YoY
34.94% of Sub-Ch. 3918
Balance
−189.28
Exports
15.22 ₹ Cr
0.0004% share
+39.38% YoY
2.24% of Sub-Ch. 3918
Imports
204.50 ₹ Cr
0.0036% share
+44.35% YoY
37.04% of Sub-Ch. 3918
Balance
−182.08
Exports
14.76 ₹ Cr
0.0004% share
−3.02% YoY
1.56% of Sub-Ch. 3918
Imports
196.84 ₹ Cr
0.0035% share
−3.75% YoY
36.41% of Sub-Ch. 3918
Balance
−204.88
Exports
26.52 ₹ Cr
0.0007% share
+79.67% YoY
2.30% of Sub-Ch. 3918
Imports
231.40 ₹ Cr
0.0038% share
+17.56% YoY
38.87% of Sub-Ch. 3918
Balance
−232.10
Exports
25.03 ₹ Cr
0.0006% share
−5.62% YoY
4.00% of Sub-Ch. 3918
Imports
257.13 ₹ Cr
0.0038% share
+11.12% YoY
35.57% of Sub-Ch. 3918
CAGR · 8-Year
Exports
−17.02% /yr
Imports
8.30% /yr
reference, FY 2025-26
Export
₹626.38 Cr
Import
₹722.95 Cr
Trade Balance
−96.57
India's exports under HSN Code 39189090 have declined at a compound annual rate of −17.02% over 8 fiscal years, falling from ₹92.39 Crore in FY 2018-19 to ₹25.03 Crore in FY 2025-26.
In FY 2025-26, HSN Code 39189090 ranks #4742 out of 12872 HSN codes by total export value. Within Sub-Chapter 3918, it ranks #4 of 5. By trade surplus, it ranks #11489 of 12872.
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.
In FY 2025-26, India's imports of ₹257.13 Cr exceeded exports of ₹25.03 Cr, resulting in a trade deficit of ₹232.10 Crore — ranking #11489 of 12872 by surplus magnitude.
India's imports under HSN Code 39189090 have grown at 8.30% CAGR, reaching ₹257.13 Crore in FY 2025-26.
Among the 5 HSN codes under Sub-Chapter 3918, HSN Code 39189090 ranks #4 by export value — accounting for 4.00% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 35.57% share (rank #2).
Clear answers to common queries about HSN Code 39189090 and GST compliance.
It includes Other Plastic Floor, Wall and Ceiling Coverings
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 39189090, Of Other Plastics / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.