---
title: "HSN Code for Polyacrylate sheets | HSN 39205919 GST Rate"
description: "Find HSN and GST Rates for 39205919 related to Polyacrylate sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39205919/"
---

# HSN Code 39205919: Polyacrylate 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: Other : Polyacrylate sheets: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39205919 ?

It includes Polyacrylate sheets

### Can we claim ITC on inputs used to trade Polyacrylate sheets?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Polyacrylate 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 Polyacrylate sheets?

Under HSN 39205919, Polyacrylate sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Polyacrylate 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.

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

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

### Any common misclassification issue with Polyacrylate sheets?

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 39205919 (FY 2024-25)

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

- Exports: ₹5 Cr (+108.84% YoY) — 0.0001% of India's total exports
- Imports: ₹78 Cr (+25.70% YoY) — 0.0013% of India's total imports
- Trade balance: −₹73 Cr (Deficit); surplus rank #10537 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.04% of its exports; import side 0.51%
- Rank within Sub-Chapter 3920: #37 of 110 by export value; import-side #26

### Key metrics

- Export CAGR: 20.02% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6565 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +108.84% in FY 2024-25
- Contribution to Sub-Ch. 3920: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39205919

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 | 1.74 | 0.0001% | — | 0.02% | 34.53 | 0.0010% | — | 0.42% | −32.79 | #7099 |
| FY 2019-20 | 2.05 | 0.0001% | +17.82% | 0.03% | 22.34 | 0.0007% | −35.30% | 0.26% | −20.29 | #6905 |
| FY 2020-21 | 4.12 | 0.0002% | +100.98% | 0.05% | 25.79 | 0.0009% | +15.44% | 0.33% | −21.67 | #6158 |
| FY 2021-22 | 5.06 | 0.0002% | +22.82% | 0.05% | 32.15 | 0.0007% | +24.66% | 0.26% | −27.09 | #6333 |
| FY 2022-23 | 4.63 | 0.0001% | −8.50% | 0.05% | 48.62 | 0.0008% | +51.23% | 0.34% | −43.99 | #6542 |
| FY 2023-24 | 2.49 | 0.0001% | −46.22% | 0.02% | 61.87 | 0.0011% | +27.25% | 0.41% | −59.38 | #7347 |
| FY 2024-25 | 5.20 | 0.0001% | +108.84% | 0.04% | 77.77 | 0.0013% | +25.70% | 0.51% | −72.57 | #6565 |

- CAGR (7-year): exports 20.02%/yr, imports 14.49%/yr (consistently Deficit)

## Key trade insights: HSN Code 39205919 export-import analysis

### Consistent export growth: 20.02% CAGR over 7 years

India's exports under HSN Code 39205919 have grown at a compound annual rate of 20.02% over 7 fiscal years, rising from ₹1.74 Crore in FY 2018-19 to ₹5.20 Crore in FY 2024-25.

### HSN Code 39205919 ranked #6565 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39205919 ranks #6565 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #37 of 110. By trade surplus, it ranks #10537 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 39205919 exports

The strongest single-year export movement for HSN Code 39205919 was recorded in FY 2024-25, when exports surged by 108.84% over the prior year.

### India records a trade deficit of ₹72.57 Crore in HSN Code 39205919 goods

In FY 2024-25, India's imports of ₹77.77 Cr exceeded exports of ₹5.20 Cr, resulting in a trade deficit of ₹72.57 Crore — ranking #10537 of 12657 by surplus magnitude.

### Import growth of 14.49% CAGR signals rising demand for Polyacrylate sheets

India's imports under HSN Code 39205919 have grown at 14.49% CAGR, reaching ₹77.77 Crore in FY 2024-25.

### HSN Code 39205919 contributes 0.04% of Sub-Chapter 3920 exports — ranked #37

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39205919 ranks #37 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.51% share (rank #26).

## 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 |
| #37 | HSN Code 39205919: Polyacrylate sheets (this hsn code) | ₹5 Cr |