---
title: "HSN Code for PMMA sheets | HSN 39205119 GST Rate"
description: "Find HSN and GST Rates for 39205119 related to PMMA sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39205119/"
---

# HSN Code 39205119: PMMA sheets

- [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 acrylic polymers: Of poly (methyl methacrylate): Sheets : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39205119 ?

It includes PMMA sheets

### How should mixed supplies be billed when PMMA sheets is sold with other items?

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

### Do e‑way bill and e‑invoice apply for PMMA sheets?

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.

### Any common misclassification issue with PMMA sheets?

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 PMMA sheets?

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 PMMA sheets?

Under HSN 39205119, PMMA sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39205119 (FY 2024-25)

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

- Exports: ₹12 Cr (+2.93% YoY) — 0.0003% of India's total exports
- Imports: ₹883 Cr (+10.01% YoY) — 0.0145% of India's total imports
- Trade balance: −₹871 Cr (Deficit); surplus rank #12164 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.10% of its exports; import side 5.83%
- Rank within Sub-Chapter 3920: #32 of 110 by export value; import-side #6

### Key metrics

- Export CAGR: 45.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5576 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +495.45% in FY 2020-21
- Contribution to Sub-Ch. 3920: 0.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39205119

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 | 1.27 | 0.0001% | — | 0.02% | 462.18 | 0.0129% | — | 5.63% | −460.91 | #7399 |
| FY 2019-20 | 5.27 | 0.0002% | +314.96% | 0.08% | 383.87 | 0.0115% | −16.94% | 4.53% | −378.60 | #5788 |
| FY 2020-21 | 31.38 | 0.0015% | +495.45% | 0.39% | 289.04 | 0.0099% | −24.70% | 3.66% | −257.66 | #3594 |
| FY 2021-22 | 4.66 | 0.0001% | −85.15% | 0.04% | 481.39 | 0.0105% | +66.55% | 3.87% | −476.73 | #6431 |
| FY 2022-23 | 9.04 | 0.0002% | +93.99% | 0.09% | 681.36 | 0.0119% | +41.54% | 4.71% | −672.32 | #5760 |
| FY 2023-24 | 11.61 | 0.0003% | +28.43% | 0.12% | 802.54 | 0.0143% | +17.79% | 5.32% | −790.93 | #5525 |
| FY 2024-25 | 11.95 | 0.0003% | +2.93% | 0.10% | 882.87 | 0.0145% | +10.01% | 5.83% | −870.92 | #5576 |

- CAGR (7-year): exports 45.30%/yr, imports 11.39%/yr (consistently Deficit)

## Key trade insights: HSN Code 39205119 export-import analysis

### Consistent export growth: 45.30% CAGR over 7 years

India's exports under HSN Code 39205119 have grown at a compound annual rate of 45.30% over 7 fiscal years, rising from ₹1.27 Crore in FY 2018-19 to ₹11.95 Crore in FY 2024-25.

### HSN Code 39205119 ranked #5576 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39205119 ranks #5576 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #32 of 110. By trade surplus, it ranks #12164 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39205119 exports

The strongest single-year export movement for HSN Code 39205119 was recorded in FY 2020-21, when exports surged by 495.45% over the prior year.

### India records a trade deficit of ₹870.92 Crore in HSN Code 39205119 goods

In FY 2024-25, India's imports of ₹882.87 Cr exceeded exports of ₹11.95 Cr, resulting in a trade deficit of ₹870.92 Crore — ranking #12164 of 12657 by surplus magnitude.

### Import growth of 11.39% CAGR signals rising demand for PMMA sheets

India's imports under HSN Code 39205119 have grown at 11.39% CAGR, reaching ₹882.87 Crore in FY 2024-25.

### HSN Code 39205119 contributes 0.10% of Sub-Chapter 3920 exports — ranked #32

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39205119 ranks #32 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.83% share (rank #6).

## 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 |
| #32 | HSN Code 39205119: PMMA sheets (this hsn code) | ₹12 Cr |