---
title: "HSN Code for Flexible Plain Poly(vinyl acetate) | HSN 39209919 GST Rate"
description: "Find HSN and GST Rates for 39209919 related to Flexible Plain Poly(vinyl acetate) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39209919/"
---

# HSN Code 39209919: Flexible Plain Poly(vinyl acetate)

- [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: Plates, sheets, film, foil and strip of poly(vinyl acetate) : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39209919 ?

It includes Flexible Plain Poly(vinyl acetate)

### How much GST applies to Flexible Plain Poly(vinyl acetate)?

Under HSN 39209919, Flexible Plain Poly(vinyl acetate) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Flexible Plain Poly(vinyl acetate)?

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 Poly(vinyl acetate)?

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 Flexible Plain Poly(vinyl acetate) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flexible Plain Poly(vinyl acetate); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Flexible Plain Poly(vinyl acetate)?

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.

## India's trade performance: HSN Code 39209919 (FY 2024-25)

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

- Exports: ₹72 Cr (+25.76% YoY) — 0.0020% of India's total exports
- Imports: ₹142 Cr (−9.02% YoY) — 0.0023% of India's total imports
- Trade balance: −₹70 Cr (Deficit); surplus rank #10507 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.61% of its exports; import side 0.94%
- Rank within Sub-Chapter 3920: #19 of 110 by export value; import-side #21

### Key metrics

- Export CAGR: 2.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3107 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.76% in FY 2024-25
- Contribution to Sub-Ch. 3920: 0.61% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39209919

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 | 61.81 | 0.0027% | — | 0.86% | 68.60 | 0.0019% | — | 0.84% | −6.79 | #2580 |
| FY 2019-20 | 75.85 | 0.0034% | +22.71% | 1.10% | 65.91 | 0.0020% | −3.92% | 0.78% | +9.94 | #2343 |
| FY 2020-21 | 72.88 | 0.0034% | −3.92% | 0.91% | 56.06 | 0.0019% | −14.94% | 0.71% | +16.82 | #2429 |
| FY 2021-22 | 59.56 | 0.0019% | −18.28% | 0.56% | 76.63 | 0.0017% | +36.69% | 0.62% | −17.07 | #3127 |
| FY 2022-23 | 58.93 | 0.0016% | −1.06% | 0.58% | 176.98 | 0.0031% | +130.95% | 1.22% | −118.05 | #3255 |
| FY 2023-24 | 57.34 | 0.0016% | −2.70% | 0.57% | 156.39 | 0.0028% | −11.63% | 1.04% | −99.05 | #3340 |
| FY 2024-25 | 72.11 | 0.0020% | +25.76% | 0.61% | 142.28 | 0.0023% | −9.02% | 0.94% | −70.17 | #3107 |

- CAGR (7-year): exports 2.60%/yr, imports 12.93%/yr (consistently Deficit)

## Key trade insights: HSN Code 39209919 export-import analysis

### Consistent export growth: 2.60% CAGR over 7 years

India's exports under HSN Code 39209919 have grown at a compound annual rate of 2.60% over 7 fiscal years, rising from ₹61.81 Crore in FY 2018-19 to ₹72.11 Crore in FY 2024-25.

### HSN Code 39209919 ranked #3107 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39209919 ranks #3107 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #19 of 110. By trade surplus, it ranks #10507 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 39209919 exports

The strongest single-year export movement for HSN Code 39209919 was recorded in FY 2024-25, when exports surged by 25.76% over the prior year.

### India records a trade deficit of ₹70.17 Crore in HSN Code 39209919 goods

In FY 2024-25, India's imports of ₹142.28 Cr exceeded exports of ₹72.11 Cr, resulting in a trade deficit of ₹70.17 Crore — ranking #10507 of 12657 by surplus magnitude.

### Import growth of 12.93% CAGR signals rising demand for Flexible Plain Poly(vinyl acetate)

India's imports under HSN Code 39209919 have grown at 12.93% CAGR, reaching ₹142.28 Crore in FY 2024-25.

### HSN Code 39209919 contributes 0.61% of Sub-Chapter 3920 exports — ranked #19

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39209919 ranks #19 by export value — accounting for 0.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.94% share (rank #21).

## 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 |
| #19 | HSN Code 39209919: Flexible Plain Poly(vinyl acetate) (this hsn code) | ₹72 Cr |