--- title: "HSN Code for Flexible Plain Plasticized Cellulose Acetate Sheets | HSN 39207311 GST Rate" description: "Find HSN and GST Rates for 39207311 related to Flexible Plain Plasticized Cellulose Acetate Sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39207311/" --- # HSN Code 39207311: Flexible Plain Plasticized Cellulose Acetate Sheets - [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 cellulose acetate : Sheet of cellulose acetate, non-plasticized: Rigid, plain | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39207311 ? It includes Flexible Plain Plasticized Cellulose Acetate Sheets ### Any common misclassification issue with Flexible Plain Plasticized Cellulose Acetate Sheets? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Flexible Plain Plasticized Cellulose Acetate Sheets is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flexible Plain Plasticized Cellulose Acetate Sheets; Nil for exempt items if applicable). ### How much GST applies to Flexible Plain Plasticized Cellulose Acetate Sheets? Under HSN 39207311, Flexible Plain Plasticized Cellulose Acetate Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Flexible Plain Plasticized Cellulose Acetate Sheets? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Flexible Plain Plasticized Cellulose Acetate Sheets? 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. ## India's trade performance: HSN Code 39207311 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+33.33% YoY) — 0.0000% of India's total exports - Imports: ₹12 Cr (+61.86% YoY) — 0.0002% of India's total imports - Trade balance: −₹12 Cr (Deficit); surplus rank #9191 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.08% - Rank within Sub-Chapter 3920: #72 of 110 by export value; import-side #46 ### Key metrics - Export CAGR: 12.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.33% in FY 2024-25 - Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39207311 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% | 6.79 | 0.0002% | — | 0.08% | −6.77 | #9774 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 6.82 | 0.0002% | +0.44% | 0.08% | −6.82 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 6.82 | 0.0002% | 0.00% | 0.09% | −6.82 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | 7.48 | 0.0002% | +9.68% | 0.06% | −7.48 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | 9.13 | 0.0002% | +22.06% | 0.06% | −9.13 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | 7.42 | 0.0001% | −18.73% | 0.05% | −7.39 | #10223 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +33.33% | 0.00% | 12.01 | 0.0002% | +61.86% | 0.08% | −11.97 | #10112 | - CAGR (7-year): exports 12.25%/yr, imports 9.97%/yr (consistently Deficit) ## Key trade insights: HSN Code 39207311 export-import analysis ### Consistent export growth: 12.25% CAGR over 7 years India's exports under HSN Code 39207311 have grown at a compound annual rate of 12.25% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.04 Crore in FY 2024-25. ### HSN Code 39207311 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39207311 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #72 of 110. By trade surplus, it ranks #9191 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39207311 exports The strongest single-year export movement for HSN Code 39207311 was recorded in FY 2024-25, when exports surged by 33.33% over the prior year. ### India records a trade deficit of ₹11.97 Crore in HSN Code 39207311 goods In FY 2024-25, India's imports of ₹12.01 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹11.97 Crore — ranking #9191 of 12657 by surplus magnitude. ### Import growth of 9.97% CAGR signals stable import dependency for Flexible Plain Plasticized Cellulose Acetate Sheets India's imports under HSN Code 39207311 have grown at 9.97% CAGR, reaching ₹12.01 Crore in FY 2024-25. ### HSN Code 39207311 contributes 0.00% of Sub-Chapter 3920 exports — ranked #72 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39207311 ranks #72 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #46). ## 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 | | #72 | HSN Code 39207311: Flexible Plain Plasticized Cellulose Acetate Sheets (this hsn code) | < ₹1 Crore |