--- title: "HSN Code for Rigid Plain Polyester Film | HSN 39206931 GST Rate" description: "Find HSN and GST Rates for 39206931 related to Rigid Plain Polyester Film with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39206931/" --- # HSN Code 39206931: Rigid Plain Polyester 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 : Other film : Rigid, plain | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39206931 ? It includes Rigid Plain Polyester Film ### Can we claim ITC on inputs used to trade Rigid Plain Polyester Film? 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 Rigid Plain Polyester 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 Rigid Plain Polyester 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. ### Does packaging or labelling change the GST for Rigid Plain Polyester Film? 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. ### How should mixed supplies be billed when Rigid Plain Polyester Film is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rigid Plain Polyester Film; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39206931 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7293 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 3920: #69 of 110 by export value; import-side #75 ### Key metrics - Export CAGR: -15.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −81.25% in FY 2019-20 - Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39206931 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 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.16 | #8947 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −81.25% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.03 | #9613 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.06 | #9965 | - CAGR (7-year): exports -15.08%/yr, imports —/yr (consistently Deficit) ## Key trade insights: HSN Code 39206931 export-import analysis ### Export decline: -15.08% CAGR over 7 years India's exports under HSN Code 39206931 have declined at a compound annual rate of -15.08% over 7 fiscal years, falling from ₹0.16 Crore in FY 2018-19 to ₹0.06 Crore in FY 2024-25. ### HSN Code 39206931 ranked #9965 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39206931 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #69 of 110. By trade surplus, it ranks #7293 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39206931 exports The strongest single-year export movement for HSN Code 39206931 was recorded in FY 2019-20, when exports declined by 81.25% over the prior year. ### India records a trade deficit of ₹0.06 Crore in HSN Code 39206931 goods In FY 2024-25, India's imports of ₹0.12 Cr exceeded exports of ₹0.06 Cr, resulting in a trade deficit of ₹0.06 Crore — ranking #7293 of 12657 by surplus magnitude. ### HSN Code 39206931 contributes 0.00% of Sub-Chapter 3920 exports — ranked #69 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39206931 ranks #69 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #75). ## 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 | | #69 | HSN Code 39206931: Rigid Plain Polyester Film (this hsn code) | < ₹1 Crore |