--- title: "HSN Code for Other Polyester Sun/Dust Control Film | HSN 39206929 GST Rate" description: "Find HSN and GST Rates for 39206929 related to Other Polyester Sun/Dust Control Film with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39206929/" --- # HSN Code 39206929: Other Polyester Sun/Dust Control Film - [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 :Sun and/or dust control film : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39206929 ? It includes Other Polyester Sun/Dust Control Film ### Any common misclassification issue with Other Polyester Sun/Dust Control Film? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Polyester Sun/Dust Control Film? 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 much GST applies to Other Polyester Sun/Dust Control Film? Under HSN 39206929, Other Polyester Sun/Dust Control Film attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Polyester Sun/Dust Control Film is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Polyester Sun/Dust Control Film; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Polyester Sun/Dust Control Film? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39206929 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹714 Cr (+32.32% YoY) — 0.0194% of India's total exports - Imports: ₹125 Cr (−9.52% YoY) — 0.0021% of India's total imports - Trade balance: ₹588 Cr (Surplus); surplus rank #542 of 12657 HSN codes - Share of Sub-Chapter 3920: 6.05% of its exports; import side 0.83% - Rank within Sub-Chapter 3920: #6 of 110 by export value; import-side #22 ### Key metrics - Export CAGR: 16.71% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #721 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +34.34% in FY 2020-21 - Contribution to Sub-Ch. 3920: 6.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39206929 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 | 282.48 | 0.0124% | — | 3.91% | 33.56 | 0.0009% | — | 0.41% | +248.92 | #1028 | | FY 2019-20 | 291.89 | 0.0133% | +3.33% | 4.22% | 43.51 | 0.0013% | +29.65% | 0.51% | +248.38 | #1012 | | FY 2020-21 | 392.13 | 0.0182% | +34.34% | 4.90% | 42.25 | 0.0014% | −2.90% | 0.54% | +349.88 | #829 | | FY 2021-22 | 522.13 | 0.0166% | +33.15% | 4.87% | 72.02 | 0.0016% | +70.46% | 0.58% | +450.11 | #832 | | FY 2022-23 | 525.71 | 0.0145% | +0.69% | 5.15% | 138.35 | 0.0024% | +92.10% | 0.96% | +387.36 | #891 | | FY 2023-24 | 539.48 | 0.0149% | +2.62% | 5.37% | 138.65 | 0.0025% | +0.22% | 0.92% | +400.83 | #895 | | FY 2024-25 | 713.86 | 0.0194% | +32.32% | 6.05% | 125.45 | 0.0021% | −9.52% | 0.83% | +588.41 | #721 | - CAGR (7-year): exports 16.71%/yr, imports 24.58%/yr (consistently Surplus) ## Key trade insights: HSN Code 39206929 export-import analysis ### Consistent export growth: 16.71% CAGR over 7 years India's exports under HSN Code 39206929 have grown at a compound annual rate of 16.71% over 7 fiscal years, rising from ₹282.48 Crore in FY 2018-19 to ₹713.86 Crore in FY 2024-25. ### HSN Code 39206929 ranked #721 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39206929 ranks #721 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #6 of 110. By trade surplus, it ranks #542 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39206929 exports The strongest single-year export movement for HSN Code 39206929 was recorded in FY 2020-21, when exports surged by 34.34% over the prior year. ### India maintains a trade surplus of ₹588.41 Crore in HSN Code 39206929 goods In FY 2024-25, India's exports of ₹713.86 Cr exceeded imports of ₹125.45 Cr, resulting in a trade surplus of ₹588.41 Crore — ranking #542 of 12657 by surplus magnitude. ### Import growth of 24.58% CAGR signals rising demand for Other Polyester Sun/Dust Control Film India's imports under HSN Code 39206929 have grown at 24.58% CAGR, reaching ₹125.45 Crore in FY 2024-25. ### HSN Code 39206929 contributes 6.05% of Sub-Chapter 3920 exports — ranked #6 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39206929 ranks #6 by export value — accounting for 6.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.83% share (rank #22). ## 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 (this hsn code) | ₹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 |