--- title: "HSN Code for Phenolic resins: Rigid, plain | HSN 39209410 GST Rate" description: "Find HSN and GST Rates for 39209410 related to Phenolic resins: Rigid, plain with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39209410/" --- # HSN Code 39209410: Phenolic resins: Rigid, plain - [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 other plastics: Of phenolic resins : Rigid, plain | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39209410 ? It includes Phenolic resins: Rigid, plain ### Can we claim ITC on inputs used to trade Phenolic resins: Rigid, plain? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Phenolic resins: Rigid, plain? Under HSN 39209410, Phenolic resins: Rigid, plain attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Phenolic resins: Rigid, plain? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Phenolic resins: Rigid, plain is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Phenolic resins: Rigid, plain; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Phenolic resins: Rigid, plain? 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. ### Does packaging or labelling change the GST for Phenolic resins: Rigid, plain? 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. ## India's trade performance: HSN Code 39209410 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−2.38% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−33.33% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4985 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 3920: #55 of 110 by export value; import-side #75 ### Key metrics - Export CAGR: -51.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8974 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +80.00% in FY 2021-22 - Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39209410 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 | 31.07 | 0.0014% | — | 0.43% | Nil | 0.0000% | — | 0.00% | +31.07 | #3531 | | FY 2019-20 | 14.94 | 0.0007% | −51.92% | 0.22% | < ₹1 Crore | 0.0000% | — | 0.00% | +14.81 | #4506 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −98.33% | 0.00% | < ₹1 Crore | 0.0000% | −15.38% | 0.00% | +0.14 | #8720 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +80.00% | 0.00% | < ₹1 Crore | 0.0000% | −72.73% | 0.00% | +0.42 | #8644 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +46.67% | 0.01% | < ₹1 Crore | 0.0000% | +466.67% | 0.00% | +0.49 | #8451 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −36.36% | 0.00% | < ₹1 Crore | 0.0000% | +5.88% | 0.00% | +0.24 | #8938 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −2.38% | 0.00% | < ₹1 Crore | 0.0000% | −33.33% | 0.00% | +0.29 | #8974 | - CAGR (7-year): exports -51.39%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 39209410 export-import analysis ### Export decline: -51.39% CAGR over 7 years India's exports under HSN Code 39209410 have declined at a compound annual rate of -51.39% over 7 fiscal years, falling from ₹31.07 Crore in FY 2018-19 to ₹0.41 Crore in FY 2024-25. ### HSN Code 39209410 ranked #8974 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39209410 ranks #8974 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #55 of 110. By trade surplus, it ranks #4985 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39209410 exports The strongest single-year export movement for HSN Code 39209410 was recorded in FY 2021-22, when exports surged by 80.00% over the prior year. ### India maintains a trade surplus of ₹0.29 Crore in HSN Code 39209410 goods In FY 2024-25, India's exports of ₹0.41 Cr exceeded imports of ₹0.12 Cr, resulting in a trade surplus of ₹0.29 Crore — ranking #4985 of 12657 by surplus magnitude. ### HSN Code 39209410 contributes 0.00% of Sub-Chapter 3920 exports — ranked #55 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39209410 ranks #55 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #75). ## 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 | | #55 | HSN Code 39209410: Phenolic resins: Rigid, plain (this hsn code) | < ₹1 Crore |