---
title: "HSN Code for Cotton Carpets (Non-Durries) | HSN 39206190 GST Rate"
description: "Find HSN and GST Rates for 39206190 related to Cotton Carpets (Non-Durries) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39206190/"
---

# HSN Code 39206190: Cotton Carpets (Non-Durries)

- [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 polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of polycarbonates : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39206190 ?

It includes Cotton Carpets (Non-Durries)

### Any common misclassification issue with Cotton Carpets (Non-Durries)?

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

### How much GST applies to Cotton Carpets (Non-Durries)?

Under HSN 39206190, Cotton Carpets (Non-Durries) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Cotton Carpets (Non-Durries)?

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 Cotton Carpets (Non-Durries) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cotton Carpets (Non-Durries); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Cotton Carpets (Non-Durries)?

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.

## India's trade performance: HSN Code 39206190 (FY 2024-25)

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

- Exports: ₹204 Cr (−5.75% YoY) — 0.0055% of India's total exports
- Imports: ₹190 Cr (+5.10% YoY) — 0.0031% of India's total imports
- Trade balance: ₹14 Cr (Surplus); surplus rank #3061 of 12657 HSN codes
- Share of Sub-Chapter 3920: 1.73% of its exports; import side 1.25%
- Rank within Sub-Chapter 3920: #12 of 110 by export value; import-side #18

### Key metrics

- Export CAGR: 6.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1818 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +23.19% in FY 2022-23
- Contribution to Sub-Ch. 3920: 1.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39206190

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 | 138.27 | 0.0061% | — | 1.92% | 108.99 | 0.0030% | — | 1.33% | +29.28 | #1667 |
| FY 2019-20 | 136.31 | 0.0062% | −1.42% | 1.97% | 113.83 | 0.0034% | +4.44% | 1.34% | +22.48 | #1671 |
| FY 2020-21 | 159.73 | 0.0074% | +17.18% | 2.00% | 94.37 | 0.0032% | −17.10% | 1.20% | +65.36 | #1597 |
| FY 2021-22 | 184.74 | 0.0059% | +15.66% | 1.72% | 126.75 | 0.0028% | +34.31% | 1.02% | +57.99 | #1728 |
| FY 2022-23 | 227.58 | 0.0063% | +23.19% | 2.23% | 155.69 | 0.0027% | +22.83% | 1.08% | +71.89 | #1603 |
| FY 2023-24 | 216.46 | 0.0060% | −4.89% | 2.16% | 180.39 | 0.0032% | +15.86% | 1.19% | +36.07 | #1694 |
| FY 2024-25 | 204.01 | 0.0055% | −5.75% | 1.73% | 189.59 | 0.0031% | +5.10% | 1.25% | +14.42 | #1818 |

- CAGR (7-year): exports 6.70%/yr, imports 9.67%/yr (consistently Surplus)

## Key trade insights: HSN Code 39206190 export-import analysis

### Consistent export growth: 6.70% CAGR over 7 years

India's exports under HSN Code 39206190 have grown at a compound annual rate of 6.70% over 7 fiscal years, rising from ₹138.27 Crore in FY 2018-19 to ₹204.01 Crore in FY 2024-25.

### HSN Code 39206190 ranked #1818 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39206190 ranks #1818 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #12 of 110. By trade surplus, it ranks #3061 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39206190 exports

The strongest single-year export movement for HSN Code 39206190 was recorded in FY 2022-23, when exports surged by 23.19% over the prior year.

### India maintains a trade surplus of ₹14.42 Crore in HSN Code 39206190 goods

In FY 2024-25, India's exports of ₹204.01 Cr exceeded imports of ₹189.59 Cr, resulting in a trade surplus of ₹14.42 Crore — ranking #3061 of 12657 by surplus magnitude.

### Import growth of 9.67% CAGR signals stable import dependency for Cotton Carpets (Non-Durries)

India's imports under HSN Code 39206190 have grown at 9.67% CAGR, reaching ₹189.59 Crore in FY 2024-25.

### HSN Code 39206190 contributes 1.73% of Sub-Chapter 3920 exports — ranked #12

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39206190 ranks #12 by export value — accounting for 1.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.25% share (rank #18).

## 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 |
| #12 | HSN Code 39206190: Cotton Carpets (Non-Durries) (this hsn code) | ₹204 Cr |