--- title: "HSN Code for Flexible Plain Polyester Film | HSN 39206932 GST Rate" description: "Find HSN and GST Rates for 39206932 related to Flexible Plain Polyester Film with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39206932/" --- # HSN Code 39206932: Flexible 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 : Flexible, plain | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 39206932 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (+107.46% YoY) — 0.0002% of India's total exports - Imports: ₹2 Cr (−44.36% YoY) — 0.0000% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3892 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.05% of its exports; import side 0.02% - Rank within Sub-Chapter 3920: #35 of 110 by export value; import-side #59 ### Key metrics - Export CAGR: 44.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6379 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +353.85% in FY 2023-24 - Contribution to Sub-Ch. 3920: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: 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 | 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% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.17 | #7962 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +13.64% | 0.01% | < ₹1 Crore | 0.0000% | −2.04% | 0.01% | +0.27 | #7865 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −46.67% | 0.01% | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | +0.28 | #8395 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +87.50% | 0.01% | < ₹1 Crore | 0.0000% | +25.00% | 0.00% | +0.60 | #8246 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −13.33% | 0.01% | 1.02 | 0.0000% | +580.00% | 0.01% | −0.37 | #8467 | | FY 2023-24 | 2.95 | 0.0001% | +353.85% | 0.03% | 4.17 | 0.0001% | +308.82% | 0.03% | −1.22 | #7165 | | FY 2024-25 | 6.12 | 0.0002% | +107.46% | 0.05% | 2.32 | 0.0000% | −44.36% | 0.02% | +3.80 | #6379 | - CAGR (7-year): exports 44.94%/yr, imports 29.58%/yr (consistently Surplus) ## 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). ## 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 | | #35 | HSN Code 39206932: Flexible Plain Polyester Film (this hsn code) | ₹6 Cr |