--- title: "HSN Code for Of polymers of ehtylene : Other : Flexible, plain | HSN 39201092 GST Rate" description: "Find HSN and GST Rates for 39201092 related to Of polymers of ehtylene : Other : Flexible, plain with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39201092/" --- # HSN Code 39201092: Of polymers of ehtylene : Other : Flexible, 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 : Other : Flexible, plain | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39201092 ? It includes Of polymers of ehtylene : Other : Flexible, plain ### Can we claim ITC on inputs used to trade Of polymers of ehtylene : Other : Flexible, plain? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Of polymers of ehtylene : Other : Flexible, 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. ### Does packaging or labelling change the GST for Of polymers of ehtylene : Other : Flexible, 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. ### How much GST applies to Of polymers of ehtylene : Other : Flexible, plain? Under HSN 39201092, Of polymers of ehtylene : Other : Flexible, plain attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Of polymers of ehtylene : Other : Flexible, plain is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of polymers of ehtylene : Other : Flexible, plain; Nil for exempt items if applicable). ### Any common misclassification issue with Of polymers of ehtylene : Other : Flexible, plain? 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 39201092 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹132 Cr (+20.58% YoY) — 0.0036% of India's total exports - Imports: ₹66 Cr (−4.97% YoY) — 0.0011% of India's total imports - Trade balance: ₹66 Cr (Surplus); surplus rank #1932 of 12657 HSN codes - Share of Sub-Chapter 3920: 1.12% of its exports; import side 0.43% - Rank within Sub-Chapter 3920: #14 of 110 by export value; import-side #28 ### Key metrics - Export CAGR: 19.37% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2311 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +40.63% in FY 2021-22 - Contribution to Sub-Ch. 3920: 1.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39201092 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 | 45.63 | 0.0020% | — | 0.63% | 41.25 | 0.0012% | — | 0.50% | +4.38 | #2986 | | FY 2019-20 | 51.93 | 0.0024% | +13.81% | 0.75% | 47.24 | 0.0014% | +14.52% | 0.56% | +4.69 | #2822 | | FY 2020-21 | 67.63 | 0.0031% | +30.23% | 0.84% | 79.17 | 0.0027% | +67.59% | 1.00% | −11.54 | #2522 | | FY 2021-22 | 95.11 | 0.0030% | +40.63% | 0.89% | 71.42 | 0.0016% | −9.79% | 0.57% | +23.69 | #2482 | | FY 2022-23 | 104.03 | 0.0029% | +9.38% | 1.02% | 68.90 | 0.0012% | −3.53% | 0.48% | +35.13 | #2476 | | FY 2023-24 | 109.49 | 0.0030% | +5.25% | 1.09% | 69.15 | 0.0012% | +0.36% | 0.46% | +40.34 | #2462 | | FY 2024-25 | 132.02 | 0.0036% | +20.58% | 1.12% | 65.71 | 0.0011% | −4.97% | 0.43% | +66.31 | #2311 | - CAGR (7-year): exports 19.37%/yr, imports 8.07%/yr (consistently Surplus) ## Key trade insights: HSN Code 39201092 export-import analysis ### Consistent export growth: 19.37% CAGR over 7 years India's exports under HSN Code 39201092 have grown at a compound annual rate of 19.37% over 7 fiscal years, rising from ₹45.63 Crore in FY 2018-19 to ₹132.02 Crore in FY 2024-25. ### HSN Code 39201092 ranked #2311 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39201092 ranks #2311 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #14 of 110. By trade surplus, it ranks #1932 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39201092 exports The strongest single-year export movement for HSN Code 39201092 was recorded in FY 2021-22, when exports surged by 40.63% over the prior year. ### India maintains a trade surplus of ₹66.31 Crore in HSN Code 39201092 goods In FY 2024-25, India's exports of ₹132.02 Cr exceeded imports of ₹65.71 Cr, resulting in a trade surplus of ₹66.31 Crore — ranking #1932 of 12657 by surplus magnitude. ### Import growth of 8.07% CAGR signals stable import dependency for Of polymers of ehtylene : Other : Flexible, plain India's imports under HSN Code 39201092 have grown at 8.07% CAGR, reaching ₹65.71 Crore in FY 2024-25. ### HSN Code 39201092 contributes 1.12% of Sub-Chapter 3920 exports — ranked #14 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39201092 ranks #14 by export value — accounting for 1.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.43% share (rank #28). ## 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 | | #14 | HSN Code 39201092: Of polymers of ehtylene : Other : Flexible, plain (this hsn code) | ₹132 Cr |