---
title: "HSN Code for Other Cellulose Derivative Sheets | HSN 39207991 GST Rate"
description: "Find HSN and GST Rates for 39207991 related to Other Cellulose Derivative Sheets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39207991/"
---

# HSN Code 39207991: Other Cellulose Derivative 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 : Other : Rigid, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39207991 ?

It includes Other Cellulose Derivative Sheets

### Does packaging or labelling change the GST for Other Cellulose Derivative 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 much GST applies to Other Cellulose Derivative Sheets?

Under HSN 39207991, Other Cellulose Derivative Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Cellulose Derivative 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 Derivative Sheets; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other Cellulose Derivative 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 Derivative 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 Derivative 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.