--- title: "HSN Code for Other Poly(ethylene terephthalate) | HSN 39206290 GST Rate" description: "Find HSN and GST Rates for 39206290 related to Other Poly(ethylene terephthalate) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39206290/" --- # HSN Code 39206290: Other 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): Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39206290 ? It includes Other Poly(ethylene terephthalate) ### Does packaging or labelling change the GST for Other 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. ### Do e‑way bill and e‑invoice apply for Other 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. ### Can we claim ITC on inputs used to trade Other 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 Other 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 Other 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 Other Poly(ethylene terephthalate); Nil for exempt items if applicable). ### How much GST applies to Other Poly(ethylene terephthalate)? Under HSN 39206290, Other Poly(ethylene terephthalate) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39206290 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹814 Cr (+25.46% YoY) — 0.0221% of India's total exports - Imports: ₹1,277 Cr (+6.44% YoY) — 0.0210% of India's total imports - Trade balance: −₹463 Cr (Deficit); surplus rank #11846 of 12657 HSN codes - Share of Sub-Chapter 3920: 6.90% of its exports; import side 8.43% - Rank within Sub-Chapter 3920: #5 of 110 by export value; import-side #3 ### Key metrics - Export CAGR: 6.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #632 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +32.57% in FY 2020-21 - Contribution to Sub-Ch. 3920: 6.90% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39206290 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 | 552.41 | 0.0242% | — | 7.65% | 397.96 | 0.0111% | — | 4.84% | +154.45 | #597 | | FY 2019-20 | 567.92 | 0.0258% | +2.81% | 8.21% | 519.36 | 0.0155% | +30.51% | 6.13% | +48.56 | #575 | | FY 2020-21 | 752.87 | 0.0350% | +32.57% | 9.41% | 547.40 | 0.0188% | +5.40% | 6.94% | +205.47 | #467 | | FY 2021-22 | 844.63 | 0.0269% | +12.19% | 7.88% | 728.51 | 0.0159% | +33.09% | 5.86% | +116.12 | #533 | | FY 2022-23 | 764.02 | 0.0211% | −9.54% | 7.49% | 1,065.88 | 0.0185% | +46.31% | 7.37% | −301.86 | #634 | | FY 2023-24 | 649.05 | 0.0179% | −15.05% | 6.47% | 1,200.02 | 0.0214% | +12.58% | 7.95% | −550.97 | #761 | | FY 2024-25 | 814.33 | 0.0221% | +25.46% | 6.90% | 1,277.27 | 0.0210% | +6.44% | 8.43% | −462.94 | #632 | - CAGR (7-year): exports 6.68%/yr, imports 21.45%/yr (consistently Deficit) ## Key trade insights: HSN Code 39206290 export-import analysis ### Consistent export growth: 6.68% CAGR over 7 years India's exports under HSN Code 39206290 have grown at a compound annual rate of 6.68% over 7 fiscal years, rising from ₹552.41 Crore in FY 2018-19 to ₹814.33 Crore in FY 2024-25. ### HSN Code 39206290 ranked #632 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39206290 ranks #632 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #5 of 110. By trade surplus, it ranks #11846 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39206290 exports The strongest single-year export movement for HSN Code 39206290 was recorded in FY 2020-21, when exports surged by 32.57% over the prior year. ### India records a trade deficit of ₹462.94 Crore in HSN Code 39206290 goods In FY 2024-25, India's imports of ₹1,277.27 Cr exceeded exports of ₹814.33 Cr, resulting in a trade deficit of ₹462.94 Crore — ranking #11846 of 12657 by surplus magnitude. ### Import growth of 21.45% CAGR signals rising demand for Other Poly(ethylene terephthalate) India's imports under HSN Code 39206290 have grown at 21.45% CAGR, reaching ₹1,277.27 Crore in FY 2024-25. ### HSN Code 39206290 contributes 6.90% of Sub-Chapter 3920 exports — ranked #5 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39206290 ranks #5 by export value — accounting for 6.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.43% share (rank #3). ## 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) (this hsn code) | ₹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 |