---
title: "HSN Code for Polyethylene sheets: Rigid, plain | HSN 39201011 GST Rate"
description: "Find HSN and GST Rates for 39201011 related to Polyethylene sheets: Rigid, plain with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39201011/"
---

# HSN Code 39201011: Polyethylene sheets: Rigid, plain

- [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 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of polymers of ehtylene : Sheets of polyethylene : Rigid, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39201011 ?

It includes Polyethylene sheets: Rigid, plain

### Do e‑way bill and e‑invoice apply for Polyethylene sheets: Rigid, plain?

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 Polyethylene sheets: Rigid, plain is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyethylene sheets: Rigid, plain; Nil for exempt items if applicable).

### Any common misclassification issue with Polyethylene sheets: Rigid, plain?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Polyethylene sheets: Rigid, plain?

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 Polyethylene sheets: Rigid, plain?

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 39201011 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹27 Cr (+43.72% YoY) — 0.0007% of India's total exports
- Imports: ₹56 Cr (+27.78% YoY) — 0.0009% of India's total imports
- Trade balance: −₹29 Cr (Deficit); surplus rank #9822 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.23% of its exports; import side 0.37%
- Rank within Sub-Chapter 3920: #25 of 110 by export value; import-side #33

### Key metrics

- Export CAGR: 11.59% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4472 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +43.72% in FY 2024-25
- Contribution to Sub-Ch. 3920: 0.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39201011

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. 3920 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3920 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 13.98 | 0.0006% | — | 0.19% | 18.61 | 0.0005% | — | 0.23% | −4.63 | #4578 |
| FY 2019-20 | 7.22 | 0.0003% | −48.35% | 0.10% | 25.67 | 0.0008% | +37.94% | 0.30% | −18.45 | #5412 |
| FY 2020-21 | 9.75 | 0.0005% | +35.04% | 0.12% | 13.89 | 0.0005% | −45.89% | 0.18% | −4.14 | #5119 |
| FY 2021-22 | 11.10 | 0.0004% | +13.85% | 0.10% | 13.78 | 0.0003% | −0.79% | 0.11% | −2.68 | #5345 |
| FY 2022-23 | 13.33 | 0.0004% | +20.09% | 0.13% | 47.76 | 0.0008% | +246.59% | 0.33% | −34.43 | #5249 |
| FY 2023-24 | 18.78 | 0.0005% | +40.89% | 0.19% | 43.95 | 0.0008% | −7.98% | 0.29% | −25.17 | #4857 |
| FY 2024-25 | 26.99 | 0.0007% | +43.72% | 0.23% | 56.16 | 0.0009% | +27.78% | 0.37% | −29.17 | #4472 |

- CAGR (7-year): exports 11.59%/yr, imports 20.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 39201011 export-import analysis

### Consistent export growth: 11.59% CAGR over 7 years

India's exports under HSN Code 39201011 have grown at a compound annual rate of 11.59% over 7 fiscal years, rising from ₹13.98 Crore in FY 2018-19 to ₹26.99 Crore in FY 2024-25.

### HSN Code 39201011 ranked #4472 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39201011 ranks #4472 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #25 of 110. By trade surplus, it ranks #9822 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 39201011 exports

The strongest single-year export movement for HSN Code 39201011 was recorded in FY 2024-25, when exports surged by 43.72% over the prior year.

### India records a trade deficit of ₹29.17 Crore in HSN Code 39201011 goods

In FY 2024-25, India's imports of ₹56.16 Cr exceeded exports of ₹26.99 Cr, resulting in a trade deficit of ₹29.17 Crore — ranking #9822 of 12657 by surplus magnitude.

### Import growth of 20.21% CAGR signals rising demand for Polyethylene sheets: Rigid, plain

India's imports under HSN Code 39201011 have grown at 20.21% CAGR, reaching ₹56.16 Crore in FY 2024-25.

### HSN Code 39201011 contributes 0.23% of Sub-Chapter 3920 exports — ranked #25

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39201011 ranks #25 by export value — accounting for 0.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.37% share (rank #33).

## Related HSN Codes in Sub-Chapter 3920

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39206220: Flexible Plain Poly(ethylene terephthalate)](https://busy.in/hsn/hsn-39206220/) | ₹2,233 Cr |
| #2 | [HSN Code 39202020: Polymers Of Propylene\| Flexible, Plain](https://busy.in/hsn/hsn-39202020/) | ₹2,021 Cr |
| #3 | [HSN Code 39202090: Of Polymers Of Propylene \| Other](https://busy.in/hsn/hsn-39202090/) | ₹1,386 Cr |
| #4 | [HSN Code 39206919: Cellulose Nitrate/Celluloid Sheets](https://busy.in/hsn/hsn-39206919/) | ₹837 Cr |
| #5 | [HSN Code 39206290: Other Poly(ethylene terephthalate)](https://busy.in/hsn/hsn-39206290/) | ₹814 Cr |
| #6 | [HSN Code 39206929: Other Polyester Sun/Dust Control Film](https://busy.in/hsn/hsn-39206929/) | ₹714 Cr |
| #7 | [HSN Code 39204900: Of Polymers Of Vinyl Chloride](https://busy.in/hsn/hsn-39204900/) | ₹703 Cr |
| #8 | [HSN Code 39201019: Polyethylene sheets, other](https://busy.in/hsn/hsn-39201019/) | ₹629 Cr |
| #9 | [HSN Code 39201012: Flexible polyethylene sheets](https://busy.in/hsn/hsn-39201012/) | ₹535 Cr |
| #10 | [HSN Code 39201099: Of Polymers Of Ehtylene \|Other \| Other](https://busy.in/hsn/hsn-39201099/) | ₹273 Cr |
| #25 | HSN Code 39201011: Polyethylene sheets: Rigid, plain (this hsn code) | ₹27 Cr |