--- title: "HSN Code for Flexible Plain Other Cellulose Derivative Sheets | HSN 39207999 GST Rate" description: "Find HSN and GST Rates for 39207999 related to Flexible Plain Other Cellulose Derivative Sheets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39207999/" --- # HSN Code 39207999: Flexible Plain 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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39207999 ? It includes Flexible Plain Other Cellulose Derivative Sheets ### Do e‑way bill and e‑invoice apply for Flexible Plain 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. ### How should mixed supplies be billed when Flexible Plain 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 Flexible Plain Other Cellulose Derivative Sheets; Nil for exempt items if applicable). ### How much GST applies to Flexible Plain Other Cellulose Derivative Sheets? Under HSN 39207999, Flexible Plain Other Cellulose Derivative Sheets attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Flexible Plain 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. ### Any common misclassification issue with Flexible Plain 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. ## India's trade performance: HSN Code 39207999 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−76.69% YoY) — 0.0000% of India's total exports - Imports: ₹63 Cr (+53.01% YoY) — 0.0010% of India's total imports - Trade balance: −₹62 Cr (Deficit); surplus rank #10412 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.01% of its exports; import side 0.41% - Rank within Sub-Chapter 3920: #51 of 110 by export value; import-side #31 ### Key metrics - Export CAGR: -26.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8655 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +193.08% in FY 2021-22 - Contribution to Sub-Ch. 3920: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39207999 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 | 4.07 | 0.0002% | — | 0.06% | 20.60 | 0.0006% | — | 0.25% | −16.53 | #6119 | | FY 2019-20 | 2.80 | 0.0001% | −31.20% | 0.04% | 15.40 | 0.0005% | −25.24% | 0.18% | −12.60 | #6556 | | FY 2020-21 | 7.08 | 0.0003% | +152.86% | 0.09% | 32.95 | 0.0011% | +113.96% | 0.42% | −25.87 | #5497 | | FY 2021-22 | 20.75 | 0.0007% | +193.08% | 0.19% | 47.49 | 0.0010% | +44.13% | 0.38% | −26.74 | #4546 | | FY 2022-23 | 1.30 | 0.0000% | −93.73% | 0.01% | 47.13 | 0.0008% | −0.76% | 0.33% | −45.83 | #7864 | | FY 2023-24 | 2.66 | 0.0001% | +104.62% | 0.03% | 40.86 | 0.0007% | −13.30% | 0.27% | −38.20 | #7269 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −76.69% | 0.01% | 62.52 | 0.0010% | +53.01% | 0.41% | −61.90 | #8655 | - CAGR (7-year): exports -26.92%/yr, imports 20.33%/yr (consistently Deficit) ## Key trade insights: HSN Code 39207999 export-import analysis ### Export decline: -26.92% CAGR over 7 years India's exports under HSN Code 39207999 have declined at a compound annual rate of -26.92% over 7 fiscal years, falling from ₹4.07 Crore in FY 2018-19 to ₹0.62 Crore in FY 2024-25. ### HSN Code 39207999 ranked #8655 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39207999 ranks #8655 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #51 of 110. By trade surplus, it ranks #10412 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39207999 exports The strongest single-year export movement for HSN Code 39207999 was recorded in FY 2021-22, when exports surged by 193.08% over the prior year. ### India records a trade deficit of ₹61.90 Crore in HSN Code 39207999 goods In FY 2024-25, India's imports of ₹62.52 Cr exceeded exports of ₹0.62 Cr, resulting in a trade deficit of ₹61.90 Crore — ranking #10412 of 12657 by surplus magnitude. ### Import growth of 20.33% CAGR signals rising demand for Flexible Plain Other Cellulose Derivative Sheets India's imports under HSN Code 39207999 have grown at 20.33% CAGR, reaching ₹62.52 Crore in FY 2024-25. ### HSN Code 39207999 contributes 0.01% of Sub-Chapter 3920 exports — ranked #51 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39207999 ranks #51 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.41% share (rank #31). ## 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 | | #51 | HSN Code 39207999: Flexible Plain Other Cellulose Derivative Sheets (this hsn code) | < ₹1 Crore |