---
title: "HSN Code for Flexible Vinyl Plastic Films, Sheets and Strips | HSN 39209922 GST Rate"
description: "Find HSN and GST Rates for 39209922 related to Flexible Vinyl Plastic Films, Sheets and Strips with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39209922/"
---

# HSN Code 39209922: Flexible Vinyl Plastic Films, Sheets and Strips

- [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: Film, sheets, strip of vinyl plastics : Flexible, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39209922 ?

It includes Flexible Vinyl Plastic Films, Sheets and Strips

### Can we claim ITC on inputs used to trade Flexible Vinyl Plastic Films, Sheets and Strips?

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

### Does packaging or labelling change the GST for Flexible Vinyl Plastic Films, Sheets and Strips?

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.

### Do e‑way bill and e‑invoice apply for Flexible Vinyl Plastic Films, Sheets and Strips?

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 much GST applies to Flexible Vinyl Plastic Films, Sheets and Strips?

Under HSN 39209922, Flexible Vinyl Plastic Films, Sheets and Strips attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Flexible Vinyl Plastic Films, Sheets and Strips is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flexible Vinyl Plastic Films, Sheets and Strips; Nil for exempt items if applicable).

## India's trade performance: HSN Code 39209922 (FY 2024-25)

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

- Exports: ₹5 Cr (+42.82% YoY) — 0.0001% of India's total exports
- Imports: ₹13 Cr (+27.05% YoY) — 0.0002% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8899 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.04% of its exports; import side 0.09%
- Rank within Sub-Chapter 3920: #36 of 110 by export value; import-side #44

### Key metrics

- Export CAGR: 7.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6546 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +42.82% in FY 2024-25
- Contribution to Sub-Ch. 3920: 0.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39209922

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 | 3.38 | 0.0001% | — | 0.05% | 11.52 | 0.0003% | — | 0.14% | −8.14 | #6332 |
| FY 2019-20 | 4.64 | 0.0002% | +37.28% | 0.07% | 9.68 | 0.0003% | −15.97% | 0.11% | −5.04 | #5947 |
| FY 2020-21 | 5.33 | 0.0002% | +14.87% | 0.07% | 17.23 | 0.0006% | +78.00% | 0.22% | −11.90 | #5864 |
| FY 2021-22 | 5.03 | 0.0002% | −5.63% | 0.05% | 20.48 | 0.0004% | +18.86% | 0.16% | −15.45 | #6340 |
| FY 2022-23 | 2.86 | 0.0001% | −43.14% | 0.03% | 8.35 | 0.0001% | −59.23% | 0.06% | −5.49 | #7055 |
| FY 2023-24 | 3.69 | 0.0001% | +29.02% | 0.04% | 10.35 | 0.0002% | +23.95% | 0.07% | −6.66 | #6920 |
| FY 2024-25 | 5.27 | 0.0001% | +42.82% | 0.04% | 13.15 | 0.0002% | +27.05% | 0.09% | −7.88 | #6546 |

- CAGR (7-year): exports 7.68%/yr, imports 2.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 39209922 export-import analysis

### Consistent export growth: 7.68% CAGR over 7 years

India's exports under HSN Code 39209922 have grown at a compound annual rate of 7.68% over 7 fiscal years, rising from ₹3.38 Crore in FY 2018-19 to ₹5.27 Crore in FY 2024-25.

### HSN Code 39209922 ranked #6546 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39209922 ranks #6546 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #36 of 110. By trade surplus, it ranks #8899 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 39209922 exports

The strongest single-year export movement for HSN Code 39209922 was recorded in FY 2024-25, when exports surged by 42.82% over the prior year.

### India records a trade deficit of ₹7.88 Crore in HSN Code 39209922 goods

In FY 2024-25, India's imports of ₹13.15 Cr exceeded exports of ₹5.27 Cr, resulting in a trade deficit of ₹7.88 Crore — ranking #8899 of 12657 by surplus magnitude.

### Import growth of 2.23% CAGR signals stable import dependency for Flexible Vinyl Plastic Films, Sheets and Strips

India's imports under HSN Code 39209922 have grown at 2.23% CAGR, reaching ₹13.15 Crore in FY 2024-25.

### HSN Code 39209922 contributes 0.04% of Sub-Chapter 3920 exports — ranked #36

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39209922 ranks #36 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #44).

## 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 |
| #36 | HSN Code 39209922: Flexible Vinyl Plastic Films, Sheets and Strips (this hsn code) | ₹5 Cr |