---
title: "HSN Code for Flexible Plain Poly(ethylene terephthalate) | HSN 39206220 GST Rate"
description: "Find HSN and GST Rates for 39206220 related to Flexible Plain Poly(ethylene terephthalate) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39206220/"
---

# HSN Code 39206220: Flexible Plain Poly(ethylene terephthalate)

- [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 poly (ethylene terephthalate): Flexible, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39206220 ?

It includes Flexible Plain Poly(ethylene terephthalate)

### Can we claim ITC on inputs used to trade Flexible Plain Poly(ethylene terephthalate)?

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

### Any common misclassification issue with Flexible Plain Poly(ethylene terephthalate)?

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

### How should mixed supplies be billed when Flexible Plain Poly(ethylene terephthalate) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flexible Plain Poly(ethylene terephthalate); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Flexible Plain Poly(ethylene terephthalate)?

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 Flexible Plain Poly(ethylene terephthalate)?

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 39206220 (FY 2024-25)

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

- Exports: ₹2,233 Cr (+22.13% YoY) — 0.0607% of India's total exports
- Imports: ₹170 Cr (+94.30% YoY) — 0.0028% of India's total imports
- Trade balance: ₹2,063 Cr (Surplus); surplus rank #179 of 12657 HSN codes
- Share of Sub-Chapter 3920: 18.92% of its exports; import side 1.12%
- Rank within Sub-Chapter 3920: #1 of 110 by export value; import-side #19

### Key metrics

- Export CAGR: 4.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #234 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27.76% in FY 2021-22
- Contribution to Sub-Ch. 3920: 18.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39206220

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 | 1,677.30 | 0.0734% | — | 23.24% | 47.96 | 0.0013% | — | 0.58% | +1,629.34 | #188 |
| FY 2019-20 | 1,452.52 | 0.0660% | −13.40% | 21.01% | 56.02 | 0.0017% | +16.81% | 0.66% | +1,396.50 | #223 |
| FY 2020-21 | 1,508.92 | 0.0702% | +3.88% | 18.85% | 128.33 | 0.0044% | +129.08% | 1.63% | +1,380.59 | #223 |
| FY 2021-22 | 1,927.79 | 0.0614% | +27.76% | 17.99% | 212.16 | 0.0046% | +65.32% | 1.71% | +1,715.63 | #247 |
| FY 2022-23 | 1,692.12 | 0.0467% | −12.22% | 16.59% | 151.94 | 0.0026% | −28.38% | 1.05% | +1,540.18 | #307 |
| FY 2023-24 | 1,828.26 | 0.0505% | +8.05% | 18.21% | 87.48 | 0.0016% | −42.42% | 0.58% | +1,740.78 | #279 |
| FY 2024-25 | 2,232.77 | 0.0607% | +22.13% | 18.92% | 169.97 | 0.0028% | +94.30% | 1.12% | +2,062.80 | #234 |

- CAGR (7-year): exports 4.88%/yr, imports 23.48%/yr (consistently Surplus)

## Key trade insights: HSN Code 39206220 export-import analysis

### Consistent export growth: 4.88% CAGR over 7 years

India's exports under HSN Code 39206220 have grown at a compound annual rate of 4.88% over 7 fiscal years, rising from ₹1,677.30 Crore in FY 2018-19 to ₹2,232.77 Crore in FY 2024-25.

### HSN Code 39206220 ranked #234 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39206220 ranks #234 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #1 of 110. By trade surplus, it ranks #179 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39206220 exports

The strongest single-year export movement for HSN Code 39206220 was recorded in FY 2021-22, when exports surged by 27.76% over the prior year.

### India maintains a trade surplus of ₹2,062.80 Crore in HSN Code 39206220 goods

In FY 2024-25, India's exports of ₹2,232.77 Cr exceeded imports of ₹169.97 Cr, resulting in a trade surplus of ₹2,062.80 Crore — ranking #179 of 12657 by surplus magnitude.

### Import growth of 23.48% CAGR signals rising demand for Flexible Plain Poly(ethylene terephthalate)

India's imports under HSN Code 39206220 have grown at 23.48% CAGR, reaching ₹169.97 Crore in FY 2024-25.

### HSN Code 39206220 contributes 18.92% of Sub-Chapter 3920 exports — ranked #1

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39206220 ranks #1 by export value — accounting for 18.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.12% share (rank #19).

## 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) (this hsn code) | ₹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 |