---
title: "HSN Code for PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene) | HSN 39209941 GST Rate"
description: "Find HSN and GST Rates for 39209941 related to PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39209941/"
---

# HSN Code 39209941: PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)

- [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: Sheet of poly (tetrafluoro-ethylene) (PTFE): Rigid, plain | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39209941 ?

It includes PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)

### Do e‑way bill and e‑invoice apply for PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)?

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 PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)?

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 PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)?

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 PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)?

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 PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene); Nil for exempt items if applicable).

## India's trade performance: HSN Code 39209941 (FY 2024-25)

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

- Exports: ₹3 Cr (+44.22% YoY) — 0.0001% of India's total exports
- Imports: ₹1 Cr (−40.94% YoY) — 0.0000% of India's total imports
- Trade balance: ₹2 Cr (Surplus); surplus rank #4258 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.02% of its exports; import side 0.01%
- Rank within Sub-Chapter 3920: #42 of 110 by export value; import-side #65

### Key metrics

- Export CAGR: 12.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7247 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +241.03% in FY 2022-23
- Contribution to Sub-Ch. 3920: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39209941

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 | 1.38 | 0.0001% | — | 0.02% | < ₹1 Crore | 0.0000% | — | 0.00% | +1.21 | #7316 |
| FY 2019-20 | 1.12 | 0.0001% | −18.84% | 0.02% | < ₹1 Crore | 0.0000% | −29.41% | 0.00% | +1.00 | #7491 |
| FY 2020-21 | 1.10 | 0.0001% | −1.79% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +1.10 | #7587 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −29.09% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.05 | #8209 |
| FY 2022-23 | 2.66 | 0.0001% | +241.03% | 0.03% | 1.39 | 0.0000% | +67.47% | 0.01% | +1.27 | #7125 |
| FY 2023-24 | 1.99 | 0.0001% | −25.19% | 0.02% | 1.71 | 0.0000% | +23.02% | 0.01% | +0.28 | #7581 |
| FY 2024-25 | 2.87 | 0.0001% | +44.22% | 0.02% | 1.01 | 0.0000% | −40.94% | 0.01% | +1.86 | #7247 |

- CAGR (7-year): exports 12.98%/yr, imports 34.58%/yr (consistently Surplus)

## Key trade insights: HSN Code 39209941 export-import analysis

### Consistent export growth: 12.98% CAGR over 7 years

India's exports under HSN Code 39209941 have grown at a compound annual rate of 12.98% over 7 fiscal years, rising from ₹1.38 Crore in FY 2018-19 to ₹2.87 Crore in FY 2024-25.

### HSN Code 39209941 ranked #7247 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39209941 ranks #7247 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #42 of 110. By trade surplus, it ranks #4258 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39209941 exports

The strongest single-year export movement for HSN Code 39209941 was recorded in FY 2022-23, when exports surged by 241.03% over the prior year.

### India maintains a trade surplus of ₹1.86 Crore in HSN Code 39209941 goods

In FY 2024-25, India's exports of ₹2.87 Cr exceeded imports of ₹1.01 Cr, resulting in a trade surplus of ₹1.86 Crore — ranking #4258 of 12657 by surplus magnitude.

### Import growth of 34.58% CAGR signals rising demand for PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)

India's imports under HSN Code 39209941 have grown at 34.58% CAGR, reaching ₹1.01 Crore in FY 2024-25.

### HSN Code 39209941 contributes 0.02% of Sub-Chapter 3920 exports — ranked #42

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39209941 ranks #42 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #65).

## 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 |
| #42 | HSN Code 39209941: PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene) (this hsn code) | ₹3 Cr |