---
title: "HSN Code for Rigid Plain Non-Plasticized Cellulose Acetate Sheets | HSN 39207319 GST Rate"
description: "Find HSN and GST Rates for 39207319 related to Rigid Plain Non-Plasticized Cellulose Acetate Sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39207319/"
---

# HSN Code 39207319: Rigid Plain Non-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: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39207319 ?

It includes Rigid Plain Non-Plasticized Cellulose Acetate Sheets

### How should mixed supplies be billed when Rigid Plain Non-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 Rigid Plain Non-Plasticized Cellulose Acetate Sheets; Nil for exempt items if applicable).

### How much GST applies to Rigid Plain Non-Plasticized Cellulose Acetate Sheets?

Under HSN 39207319, Rigid Plain Non-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 Rigid Plain Non-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 Rigid Plain Non-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.

### Any common misclassification issue with Rigid Plain Non-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.

## India's trade performance: HSN Code 39207319 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (−80.41% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #7933 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.01%

### Key metrics

- Peak growth year: 0.00% in FY 2022-23
- Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39207319

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% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.08 | #9921 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −11.11% | 0.00% | −0.08 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +487.50% | 0.01% | −0.47 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | 2.41 | 0.0001% | +412.77% | 0.02% | −2.39 | #10058 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | 1.62 | 0.0000% | −32.78% | 0.01% | −1.60 | #10152 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | 5.41 | 0.0001% | +233.95% | 0.04% | −5.40 | #10473 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 1.06 | 0.0000% | −80.41% | 0.01% | −1.06 | — |

- CAGR (7-year): exports —/yr, imports 50.84%/yr (consistently Deficit)

## Key trade insights: HSN Code 39207319 export-import analysis

### Export snapshot for HSN Code 39207319

India exported ₹0.00 Crore worth of Rigid Plain Non-Plasticized Cellulose Acetate Sheets in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 39207319 exports

The strongest single-year export movement for HSN Code 39207319 was recorded in FY 2022-23, when exports surged by 0.00% over the prior year.

### India records a trade deficit of ₹1.06 Crore in HSN Code 39207319 goods

In FY 2024-25, India's imports of ₹1.06 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.06 Crore — ranking #7933 of 12657 by surplus magnitude.

### Import growth of 50.84% CAGR signals rising demand for Rigid Plain Non-Plasticized Cellulose Acetate Sheets

India's imports under HSN Code 39207319 have grown at 50.84% CAGR, reaching ₹1.06 Crore in FY 2024-25.

## 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 |
| — | HSN Code 39207319: Rigid Plain Non-Plasticized Cellulose Acetate Sheets (this hsn code) | Nil |