---
title: "HSN Code for Phenolic resins, flexible | HSN 39209420 GST Rate"
description: "Find HSN and GST Rates for 39209420 related to Phenolic resins, flexible with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39209420/"
---

# HSN Code 39209420: Phenolic resins, flexible

- [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 : Flexible, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39209420 ?

It includes Phenolic resins, flexible

### Do e‑way bill and e‑invoice apply for Phenolic resins, flexible?

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, flexible?

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 Phenolic resins, flexible?

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

### Can we claim ITC on inputs used to trade Phenolic resins, flexible?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Phenolic resins, flexible is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Phenolic resins, flexible; Nil for exempt items if applicable).

## India's trade performance: HSN Code 39209420 (FY 2024-25)

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

- Exports: Nil — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−21.05% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7574 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.00%

## India export-import trade statistics: HSN Code 39209420

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% | −0.25 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −4.00% | 0.00% | −0.24 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −25.00% | 0.00% | −0.18 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +138.89% | 0.00% | −0.43 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | −0.43 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −11.63% | 0.00% | −0.38 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −21.05% | 0.00% | −0.30 | — |

- CAGR (7-year): exports —/yr, imports 3.09%/yr (consistently Deficit)

## Key trade insights: HSN Code 39209420 export-import analysis

### Export snapshot for HSN Code 39209420

India exported ₹0.00 Crore worth of Phenolic resins, flexible in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### India records a trade deficit of ₹0.30 Crore in HSN Code 39209420 goods

In FY 2024-25, India's imports of ₹0.30 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.30 Crore — ranking #7574 of 12657 by surplus magnitude.

### Import growth of 3.09% CAGR signals stable import dependency for Phenolic resins, flexible

India's imports under HSN Code 39209420 have grown at 3.09% CAGR, reaching ₹0.30 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 39209420: Phenolic resins, flexible (this hsn code) | Nil |