---
title: "HSN Code for Flexible Plain Other Regenerated Cellulose | HSN 39207199 GST Rate"
description: "Find HSN and GST Rates for 39207199 related to Flexible Plain Other Regenerated Cellulose with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39207199/"
---

# HSN Code 39207199: Flexible Plain Other Regenerated Cellulose

- [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 cellulose or its chemical derivatives : Of regenerated cellulose: Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39207199 ?

It includes Flexible Plain Other Regenerated Cellulose

### Can we claim ITC on inputs used to trade Flexible Plain Other Regenerated Cellulose?

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 Flexible Plain Other Regenerated Cellulose is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flexible Plain Other Regenerated Cellulose; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Flexible Plain Other Regenerated Cellulose?

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.

### Do e‑way bill and e‑invoice apply for Flexible Plain Other Regenerated Cellulose?

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.

### Any common misclassification issue with Flexible Plain Other Regenerated Cellulose?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 39207199 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+575.00% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (−71.52% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8077 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.01%
- Rank within Sub-Chapter 3920: #62 of 110 by export value; import-side #60

### Key metrics

- Export CAGR: -23.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9258 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +575.00% in FY 2024-25
- Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39207199

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 | 1.30 | 0.0001% | — | 0.02% | 1.80 | 0.0001% | — | 0.02% | −0.50 | #7375 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −98.46% | 0.00% | 2.18 | 0.0001% | +21.11% | 0.03% | −2.16 | #9717 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −70.18% | 0.01% | −0.65 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | 3.60 | 0.0001% | +453.85% | 0.03% | −3.55 | #9808 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | 3.04 | 0.0001% | −15.56% | 0.02% | −2.99 | #9890 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −20.00% | 0.00% | 6.39 | 0.0001% | +110.20% | 0.04% | −6.35 | #10146 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +575.00% | 0.00% | 1.82 | 0.0000% | −71.52% | 0.01% | −1.55 | #9258 |

- CAGR (7-year): exports -23.05%/yr, imports 0.18%/yr (consistently Deficit)

## Key trade insights: HSN Code 39207199 export-import analysis

### Export decline: -23.05% CAGR over 7 years

India's exports under HSN Code 39207199 have declined at a compound annual rate of -23.05% over 7 fiscal years, falling from ₹1.30 Crore in FY 2018-19 to ₹0.27 Crore in FY 2024-25.

### HSN Code 39207199 ranked #9258 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39207199 ranks #9258 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #62 of 110. By trade surplus, it ranks #8077 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 39207199 exports

The strongest single-year export movement for HSN Code 39207199 was recorded in FY 2024-25, when exports surged by 575.00% over the prior year.

### India records a trade deficit of ₹1.55 Crore in HSN Code 39207199 goods

In FY 2024-25, India's imports of ₹1.82 Cr exceeded exports of ₹0.27 Cr, resulting in a trade deficit of ₹1.55 Crore — ranking #8077 of 12657 by surplus magnitude.

### Import growth of 0.18% CAGR signals stable import dependency for Flexible Plain Other Regenerated Cellulose

India's imports under HSN Code 39207199 have grown at 0.18% CAGR, reaching ₹1.82 Crore in FY 2024-25.

### HSN Code 39207199 contributes 0.00% of Sub-Chapter 3920 exports — ranked #62

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39207199 ranks #62 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #60).

## 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 |
| #62 | HSN Code 39207199: Flexible Plain Other Regenerated Cellulose (this hsn code) | < ₹1 Crore |