---
title: "HSN Code for Cellulose Acetate Plastics: Other Plates, Sheets & Films | HSN 39207399 GST Rate"
description: "Find HSN and GST Rates for 39207399 related to Cellulose Acetate Plastics: Other Plates, Sheets & Films with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39207399/"
---

# HSN Code 39207399: Cellulose Acetate Plastics: Other Plates, Sheets & Films

- [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 : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39207399 ?

It includes Cellulose Acetate Plastics: Other Plates, Sheets & Films

### Any common misclassification issue with Cellulose Acetate Plastics: Other Plates, Sheets & Films?

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

### Does packaging or labelling change the GST for Cellulose Acetate Plastics: Other Plates, Sheets & Films?

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 should mixed supplies be billed when Cellulose Acetate Plastics: Other Plates, Sheets & Films is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellulose Acetate Plastics: Other Plates, Sheets & Films; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Cellulose Acetate Plastics: Other Plates, Sheets & Films?

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.

### Can we claim ITC on inputs used to trade Cellulose Acetate Plastics: Other Plates, Sheets & Films?

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 39207399 (FY 2024-25)

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

- Exports: < ₹1 Crore (−36.07% YoY) — 0.0000% of India's total exports
- Imports: ₹9 Cr (+49.83% YoY) — 0.0001% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8948 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.06%
- Rank within Sub-Chapter 3920: #56 of 110 by export value; import-side #48

### Key metrics

- Export CAGR: 23.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9028 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +315.38% in FY 2020-21
- Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39207399

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% | 7.20 | 0.0002% | — | 0.09% | −7.09 | #9141 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +18.18% | 0.00% | 31.03 | 0.0009% | +330.97% | 0.37% | −30.90 | #9054 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +315.38% | 0.01% | 6.15 | 0.0002% | −80.18% | 0.08% | −5.61 | #8177 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +44.44% | 0.01% | 8.46 | 0.0002% | +37.56% | 0.07% | −7.68 | #8209 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −17.95% | 0.01% | 7.01 | 0.0001% | −17.14% | 0.05% | −6.37 | #8483 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −4.69% | 0.01% | 5.90 | 0.0001% | −15.83% | 0.04% | −5.29 | #8644 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −36.07% | 0.00% | 8.84 | 0.0001% | +49.83% | 0.06% | −8.45 | #9028 |

- CAGR (7-year): exports 23.48%/yr, imports 3.48%/yr (consistently Deficit)

## Key trade insights: HSN Code 39207399 export-import analysis

### Consistent export growth: 23.48% CAGR over 7 years

India's exports under HSN Code 39207399 have grown at a compound annual rate of 23.48% over 7 fiscal years, rising from ₹0.11 Crore in FY 2018-19 to ₹0.39 Crore in FY 2024-25.

### HSN Code 39207399 ranked #9028 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39207399 ranks #9028 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #56 of 110. By trade surplus, it ranks #8948 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39207399 exports

The strongest single-year export movement for HSN Code 39207399 was recorded in FY 2020-21, when exports surged by 315.38% over the prior year.

### India records a trade deficit of ₹8.45 Crore in HSN Code 39207399 goods

In FY 2024-25, India's imports of ₹8.84 Cr exceeded exports of ₹0.39 Cr, resulting in a trade deficit of ₹8.45 Crore — ranking #8948 of 12657 by surplus magnitude.

### Import growth of 3.48% CAGR signals stable import dependency for Cellulose Acetate Plastics: Other Plates, Sheets & Films

India's imports under HSN Code 39207399 have grown at 3.48% CAGR, reaching ₹8.84 Crore in FY 2024-25.

### HSN Code 39207399 contributes 0.00% of Sub-Chapter 3920 exports — ranked #56

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39207399 ranks #56 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #48).

## 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 |
| #56 | HSN Code 39207399: Cellulose Acetate Plastics: Other Plates, Sheets & Films (this hsn code) | < ₹1 Crore |