HSN Code 39206932: Flexible Plain Polyester Film

HSN Code 39206932 represents Flexible Plain Polyester Film under GST classification. This code helps businesses identify Flexible Plain Polyester Film correctly for billing, taxation, and trade. With HSN Code 39206932, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Flexible Plain Polyester Film.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 39206932

HSN Code 39206932 relates to the following description.

Description of Goods

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Other film : Flexible, plain

Chapter

39 - Plastics and articles thereof

Sub Chapter

3920 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39206932 not include?

Flexible Plain Polyester Film does not include products with the following descriptions.

Of polymers of ehtylene : Sheets of polyethylene : Geomembrane, confirming to IS 16352

Of polymers of vinyl chloride: Containing by weight not less than 6% of plasticizers

Of acrylic polymers: Of poly (methyl methacrylate): Sheets : Flexible, plain

Of acrylic polymers: Of poly (methyl methacrylate): Other : Flexible, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of polycarbonates : Rigid, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of polycarbonates : Flexible, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of polycarbonates : Other

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of poly (ethylene terephthalate): Rigid, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of poly (ethylene terephthalate): Flexible, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of poly (ethylene terephthalate): Other

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of unsaturated polyesters : Rigid, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of unsaturated polyesters : Flexible, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of unsaturated polyesters : Other

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Packaging film : Rigid, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Packaging film : Flexible, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Packaging film : Other

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters :Sun and/or dust control film : Rigid, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters :Sun and/or dust control film : Flexible, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters :Sun and/or dust control film : Other

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Other film : Rigid, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Other film : Other

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Other : Rigid, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Other : Flexible, plain

Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of other polyesters : Other : Other

Of cellulose or its chemical derivatives : Of regenerated cellulose: Cello phane transparent: Film

Of cellulose or its chemical derivatives : Of regenerated cellulose: Cello phane transparent: Other

Of cellulose or its chemical derivatives : Of regenerated cellulose: Sheets of cellulose nitrate and celluloid, whether or not plasticized : Plain

Of cellulose or its chemical derivatives : Of regenerated cellulose: Sheets of cellulose nitrate and celluloid, whether or not plasticized : Other

Of cellulose or its chemical derivatives : Of regenerated cellulose: Other : Rigid, plain

Of cellulose or its chemical derivatives : Of regenerated cellulose: Other : Flexible, plain

Of cellulose or its chemical derivatives : Of regenerated cellulose: Other : Other

Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of cellulose or its chemical derivatives: of vulcanised fibre :rigid, plain

Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of cellulose or its chemical derivatives: of vulcanised fibre :flexible, plain

Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of cellulose or its chemical derivatives: of vulcanised fibre : other

Of cellulose or its chemical derivatives : Of cellulose acetate : Sheet of cellulose acetate, non-plasticized: Rigid, plain

Of cellulose or its chemical derivatives : Of cellulose acetate : Sheet of cellulose acetate, non-plasticized: Flexible, plain

Of cellulose or its chemical derivatives : Of cellulose acetate : Sheet of cellulose acetate, non-plasticized: other

Of cellulose or its chemical derivatives : Of cellulose acetate : Sheets of cellulose acetate, plasticized : Rigid, plain

Of cellulose or its chemical derivatives : Of cellulose acetate : Sheets of cellulose acetate, plasticized : Flexible, plain

Of cellulose or its chemical derivatives : Of cellulose acetate : Sheets of cellulose acetate, plasticized : Other

Of cellulose or its chemical derivatives : Of cellulose acetate : Other : Rigid, plain

Of cellulose or its chemical derivatives : Of cellulose acetate : Other : Flexible, plain

Of cellulose or its chemical derivatives : Of cellulose acetate : Other : Other

Of cellulose or its chemical derivatives : Of other cellulose derivatives : Sheets of cellulose nitrate and celluloid, whether or not plasticized : Rigid, plain

Of cellulose or its chemical derivatives : Of other cellulose derivatives : Sheets of cellulose nitrate and celluloid, whether or not plasticized : Flexible, plain

Of cellulose or its chemical derivatives : Of other cellulose derivatives : Sheets of cellulose nitrate and celluloid, whether or not plasticized : Other

Of cellulose or its chemical derivatives : Of other cellulose derivatives : Other : Rigid, plain

Of cellulose or its chemical derivatives : Of other cellulose derivatives : Other : Flexible, plain

Of cellulose or its chemical derivatives : Of other cellulose derivatives : Other : Other

Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of other plastics: of poly (vinyl butyral): rigid, plain

Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of other plastics: of poly (vinyl butyral): flexible, plain

Other plates, sheets, film, foil and strip, of plastics, non - cellular and not reinforced, laminated, supported or similarly combined with other materials - of other plastics: of poly (vinyl butyral): other

Of other plastics: Of polyamides : Poly (amide fluoride) film: Rigid, plain

Of other plastics: Of polyamides : Poly (amide fluoride) film: Flexible, plain

Of other plastics: Plates, sheets, film, foil and strip of poly(vinyl acetate) : Rigid, plain

Of other plastics: Plates, sheets, film, foil and strip of poly(vinyl acetate) : Flexible, plain

Of other plastics: Plates, sheets, film, foil and strip of poly(vinyl acetate) : Other

Of other plastics: Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate : Rigid, plain

Of other plastics: Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate : Flexible, plain

Of other plastics: Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate : Other

Of other plastics: Sheet of poly (tetrafluoro-ethylene) (PTFE): Rigid, plain

Of other plastics: Sheet of poly (tetrafluoro-ethylene) (PTFE): Flexible, plain

Of other plastics: Retro reflective sheeting : Clicking boards for leather machiner

India’s Trade Performance — HSN Code 39206932 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹6 Cr

+107.46% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

−44.36% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹4 Cr

Trade Surplus

Surplus rank #3892 of 12657 HSN codes

% of Sub-Chapter 3920

FY 2024-25

0.05%

Share of Sub-Chapter 3920’s total exports in FY 2024-25

Import side: 0.02% of Sub-Chapter 3920’s imports

Rank Within Sub-Chapter 3920

FY 2024-25

#35 of 110

Position by export value among HSN codes in Sub-Chapter 3920

Import-side rank: #59 of 110

At a glance

44.94%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6379

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+353.85%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.05%

Contribution to Sub-Ch. 3920

Share of Sub-Chapter 3920 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 39206932

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #7962

Balance

+0.17

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.01% of Sub-Ch. 3920

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.01% of Sub-Ch. 3920

FY 2019-20 Exp. Rank #7865

Balance

+0.27

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+13.64% YoY

0.01% of Sub-Ch. 3920

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−2.04% YoY

0.01% of Sub-Ch. 3920

FY 2020-21 Exp. Rank #8395

Balance

+0.28

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−46.67% YoY

0.01% of Sub-Ch. 3920

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−75.00% YoY

0.00% of Sub-Ch. 3920

FY 2021-22 Exp. Rank #8246

Balance

+0.60

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+87.50% YoY

0.01% of Sub-Ch. 3920

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+25.00% YoY

0.00% of Sub-Ch. 3920

FY 2022-23 Exp. Rank #8467

Balance

−0.37

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−13.33% YoY

0.01% of Sub-Ch. 3920

Imports

1.02 ₹ Cr

0.0000% share

+580.00% YoY

0.01% of Sub-Ch. 3920

FY 2023-24 Exp. Rank #7165

Balance

−1.22

Exports

2.95 ₹ Cr

0.0001% share

+353.85% YoY

0.03% of Sub-Ch. 3920

Imports

4.17 ₹ Cr

0.0001% share

+308.82% YoY

0.03% of Sub-Ch. 3920

FY 2024-25 Exp. Rank #6379

Balance

+3.80

Exports

6.12 ₹ Cr

0.0002% share

+107.46% YoY

0.05% of Sub-Ch. 3920

Imports

2.32 ₹ Cr

0.0000% share

−44.36% YoY

0.02% of Sub-Ch. 3920

CAGR · 7-Year

Exports

44.94% /yr

Imports

29.58% /yr

Consistently Surplus
Sub-Chapter 3920 total

reference, FY 2024-25

Export

₹11,803.27 Cr

Import

₹15,142.84 Cr

Trade Balance

−3,339.57

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 39206932 Export-Import Analysis

Consistent Export Growth: 44.94% CAGR Over 7 Years

India's exports under HSN Code 39206932 have grown at a compound annual rate of 44.94% over 7 fiscal years, rising from ₹0.66 Crore in FY 2018-19 to ₹6.12 Crore in FY 2024-25.

HSN Code 39206932 Ranked #6379 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 39206932 ranks #6379 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #35 of 110. By trade surplus, it ranks #3892 of 12657.

FY 2023-24 Was the Strongest Growth Year for HSN Code 39206932 Exports

The strongest single-year export movement for HSN Code 39206932 was recorded in FY 2023-24, when exports surged by 353.85% over the prior year.

India Maintains a Trade Surplus of ₹3.80 Crore in HSN Code 39206932 Goods

In FY 2024-25, India's exports of ₹6.12 Cr exceeded imports of ₹2.32 Cr, resulting in a trade surplus of ₹3.80 Crore — ranking #3892 of 12657 by surplus magnitude.

Import Growth of 29.58% CAGR Signals Rising Demand for Flexible Plain Polyester Film

India's imports under HSN Code 39206932 have grown at 29.58% CAGR, reaching ₹2.32 Crore in FY 2024-25.

HSN Code 39206932 Contributes 0.05% of Sub-Chapter 3920 Exports — Ranked #35

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39206932 ranks #35 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #59).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 39206932 and GST compliance.

What products are classified under HSN 39206932 ?

It includes Flexible Plain Polyester Film

Any common misclassification issue with Flexible 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 Flexible 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 Flexible 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 much GST applies to Flexible Plain Polyester Film?

Under HSN 39206932, Flexible Plain Polyester Film attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Flexible 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 Flexible Plain Polyester Film; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Flexible 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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.