---
title: "HSN Code for Geomembrane (Polyethylene, IS 16352) | HSN 39204300 GST Rate"
description: "Find HSN and GST Rates for 39204300 related to Geomembrane (Polyethylene, IS 16352) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39204300/"
---

# HSN Code 39204300: Geomembrane (Polyethylene, IS 16352)

- [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 vinyl chloride: Containing by weight not less than 6% of plasticizers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39204300 ?

It includes Geomembrane (Polyethylene, IS 16352)

### How much GST applies to Geomembrane (Polyethylene, IS 16352)?

Under HSN 39204300, Geomembrane (Polyethylene, IS 16352) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Geomembrane (Polyethylene, IS 16352)?

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

### Do e‑way bill and e‑invoice apply for Geomembrane (Polyethylene, IS 16352)?

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 Geomembrane (Polyethylene, IS 16352)?

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 Geomembrane (Polyethylene, IS 16352)?

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 39204300 (FY 2024-25)

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

- Exports: ₹74 Cr (+22.97% YoY) — 0.0020% of India's total exports
- Imports: ₹219 Cr (−2.14% YoY) — 0.0036% of India's total imports
- Trade balance: −₹145 Cr (Deficit); surplus rank #11077 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.63% of its exports; import side 1.45%
- Rank within Sub-Chapter 3920: #18 of 110 by export value; import-side #15

### Key metrics

- Export CAGR: 27.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3067 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +176.84% in FY 2023-24
- Contribution to Sub-Ch. 3920: 0.63% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39204300

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 | 17.54 | 0.0008% | — | 0.24% | 72.18 | 0.0020% | — | 0.88% | −54.64 | #4271 |
| FY 2019-20 | 15.41 | 0.0007% | −12.14% | 0.22% | 75.69 | 0.0023% | +4.86% | 0.89% | −60.28 | #4462 |
| FY 2020-21 | 17.45 | 0.0008% | +13.24% | 0.22% | 89.88 | 0.0031% | +18.75% | 1.14% | −72.43 | #4375 |
| FY 2021-22 | 23.42 | 0.0007% | +34.21% | 0.22% | 158.57 | 0.0035% | +76.42% | 1.28% | −135.15 | #4388 |
| FY 2022-23 | 21.76 | 0.0006% | −7.09% | 0.21% | 209.75 | 0.0036% | +32.28% | 1.45% | −187.99 | #4571 |
| FY 2023-24 | 60.24 | 0.0017% | +176.84% | 0.60% | 224.09 | 0.0040% | +6.84% | 1.48% | −163.85 | #3276 |
| FY 2024-25 | 74.08 | 0.0020% | +22.97% | 0.63% | 219.29 | 0.0036% | −2.14% | 1.45% | −145.21 | #3067 |

- CAGR (7-year): exports 27.14%/yr, imports 20.35%/yr (consistently Deficit)

## Key trade insights: HSN Code 39204300 export-import analysis

### Consistent export growth: 27.14% CAGR over 7 years

India's exports under HSN Code 39204300 have grown at a compound annual rate of 27.14% over 7 fiscal years, rising from ₹17.54 Crore in FY 2018-19 to ₹74.08 Crore in FY 2024-25.

### HSN Code 39204300 ranked #3067 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39204300 ranks #3067 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #18 of 110. By trade surplus, it ranks #11077 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 39204300 exports

The strongest single-year export movement for HSN Code 39204300 was recorded in FY 2023-24, when exports surged by 176.84% over the prior year.

### India records a trade deficit of ₹145.21 Crore in HSN Code 39204300 goods

In FY 2024-25, India's imports of ₹219.29 Cr exceeded exports of ₹74.08 Cr, resulting in a trade deficit of ₹145.21 Crore — ranking #11077 of 12657 by surplus magnitude.

### Import growth of 20.35% CAGR signals rising demand for Geomembrane (Polyethylene, IS 16352)

India's imports under HSN Code 39204300 have grown at 20.35% CAGR, reaching ₹219.29 Crore in FY 2024-25.

### HSN Code 39204300 contributes 0.63% of Sub-Chapter 3920 exports — ranked #18

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39204300 ranks #18 by export value — accounting for 0.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.45% share (rank #15).

## 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 |
| #18 | HSN Code 39204300: Geomembrane (Polyethylene, IS 16352) (this hsn code) | ₹74 Cr |