--- title: "HSN Code for Cellulose Nitrate/Celluloid Sheets | HSN 39206919 GST Rate" description: "Find HSN and GST Rates for 39206919 related to Cellulose Nitrate/Celluloid Sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39206919/" --- # HSN Code 39206919: Cellulose Nitrate/Celluloid 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Packaging film : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39206919 ? It includes Cellulose Nitrate/Celluloid Sheets ### Any common misclassification issue with Cellulose Nitrate/Celluloid Sheets? 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 Cellulose Nitrate/Celluloid Sheets? Under HSN 39206919, Cellulose Nitrate/Celluloid Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Cellulose Nitrate/Celluloid Sheets? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Cellulose Nitrate/Celluloid Sheets is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose Nitrate/Celluloid Sheets; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Cellulose Nitrate/Celluloid 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. ## India's trade performance: HSN Code 39206919 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹837 Cr (+5.43% YoY) — 0.0227% of India's total exports - Imports: ₹200 Cr (+21.58% YoY) — 0.0033% of India's total imports - Trade balance: ₹637 Cr (Surplus); surplus rank #507 of 12657 HSN codes - Share of Sub-Chapter 3920: 7.09% of its exports; import side 1.32% - Rank within Sub-Chapter 3920: #4 of 110 by export value; import-side #17 ### Key metrics - Export CAGR: 8.42% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #617 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.66% in FY 2021-22 - Contribution to Sub-Ch. 3920: 7.09% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39206919 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 | 514.98 | 0.0225% | — | 7.13% | 87.93 | 0.0025% | — | 1.07% | +427.05 | #640 | | FY 2019-20 | 530.07 | 0.0241% | +2.93% | 7.67% | 110.87 | 0.0033% | +26.09% | 1.31% | +419.20 | #611 | | FY 2020-21 | 549.31 | 0.0255% | +3.63% | 6.86% | 75.13 | 0.0026% | −32.24% | 0.95% | +474.18 | #631 | | FY 2021-22 | 695.74 | 0.0222% | +26.66% | 6.49% | 130.11 | 0.0028% | +73.18% | 1.05% | +565.63 | #634 | | FY 2022-23 | 764.14 | 0.0211% | +9.83% | 7.49% | 182.14 | 0.0032% | +39.99% | 1.26% | +582.00 | #633 | | FY 2023-24 | 793.49 | 0.0219% | +3.84% | 7.90% | 164.16 | 0.0029% | −9.87% | 1.09% | +629.33 | #623 | | FY 2024-25 | 836.54 | 0.0227% | +5.43% | 7.09% | 199.58 | 0.0033% | +21.58% | 1.32% | +636.96 | #617 | - CAGR (7-year): exports 8.42%/yr, imports 14.64%/yr (consistently Surplus) ## Key trade insights: HSN Code 39206919 export-import analysis ### Consistent export growth: 8.42% CAGR over 7 years India's exports under HSN Code 39206919 have grown at a compound annual rate of 8.42% over 7 fiscal years, rising from ₹514.98 Crore in FY 2018-19 to ₹836.54 Crore in FY 2024-25. ### HSN Code 39206919 ranked #617 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39206919 ranks #617 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #4 of 110. By trade surplus, it ranks #507 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39206919 exports The strongest single-year export movement for HSN Code 39206919 was recorded in FY 2021-22, when exports surged by 26.66% over the prior year. ### India maintains a trade surplus of ₹636.96 Crore in HSN Code 39206919 goods In FY 2024-25, India's exports of ₹836.54 Cr exceeded imports of ₹199.58 Cr, resulting in a trade surplus of ₹636.96 Crore — ranking #507 of 12657 by surplus magnitude. ### Import growth of 14.64% CAGR signals rising demand for Cellulose Nitrate/Celluloid Sheets India's imports under HSN Code 39206919 have grown at 14.64% CAGR, reaching ₹199.58 Crore in FY 2024-25. ### HSN Code 39206919 contributes 7.09% of Sub-Chapter 3920 exports — ranked #4 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39206919 ranks #4 by export value — accounting for 7.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.32% share (rank #17). ## 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 (this hsn code) | ₹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 |