--- title: "HSN Code for Other Cellulose Nitrate/Celluloid Sheets | HSN 39207919 GST Rate" description: "Find HSN and GST Rates for 39207919 related to Other Cellulose Nitrate/Celluloid Sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39207919/" --- # HSN Code 39207919: Other Cellulose Nitrate/Celluloid 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 other cellulose derivatives : Sheets of cellulose nitrate and celluloid, whether or not plasticized : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39207919 ? It includes Other Cellulose Nitrate/Celluloid Sheets ### Does packaging or labelling change the GST for Other Cellulose Nitrate/Celluloid 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. ### How should mixed supplies be billed when Other Cellulose Nitrate/Celluloid Sheets is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Cellulose Nitrate/Celluloid Sheets; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Cellulose Nitrate/Celluloid Sheets? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Cellulose Nitrate/Celluloid Sheets? 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 Other Cellulose Nitrate/Celluloid Sheets? 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. ### How much GST applies to Other Cellulose Nitrate/Celluloid Sheets? Under HSN 39207919, Other Cellulose Nitrate/Celluloid Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39207919 (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 Crore (+800.00% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7545 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.00% ### Key metrics - Peak growth year: 0.00% in FY 2023-24 - Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39207919 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.28 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +128.57% | 0.01% | −0.64 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −40.63% | 0.00% | −0.38 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +57.89% | 0.00% | −0.60 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −80.00% | 0.00% | −0.11 | #10292 | | FY 2023-24 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | −0.02 | #10473 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +800.00% | 0.00% | −0.27 | — | - CAGR (7-year): exports —/yr, imports -0.60%/yr (consistently Deficit) ## Key trade insights: HSN Code 39207919 export-import analysis ### Export snapshot for HSN Code 39207919 India exported ₹0.00 Crore worth of Other Cellulose Nitrate/Celluloid Sheets in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 39207919 exports The strongest single-year export movement for HSN Code 39207919 was recorded in FY 2023-24, when exports surged by 0.00% over the prior year. ### India records a trade deficit of ₹0.27 Crore in HSN Code 39207919 goods In FY 2024-25, India's imports of ₹0.27 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.27 Crore — ranking #7545 of 12657 by surplus magnitude. ### Import growth of -0.60% CAGR signals stable import dependency for Other Cellulose Nitrate/Celluloid Sheets India's imports under HSN Code 39207919 have grown at -0.60% CAGR, reaching ₹0.27 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 39207919: Other Cellulose Nitrate/Celluloid Sheets (this hsn code) | Nil |