--- title: "HSN Code for PTFE Sheets, Flexible & Plain: Other Plastics | HSN 39209942 GST Rate" description: "Find HSN and GST Rates for 39209942 related to PTFE Sheets, Flexible & Plain: Other Plastics with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39209942/" --- # HSN Code 39209942: PTFE Sheets, Flexible & Plain: Other Plastics - [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): Flexible, plain | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39209942 ? It includes PTFE Sheets, Flexible & Plain: Other Plastics ### Does packaging or labelling change the GST for PTFE Sheets, Flexible & Plain: Other Plastics? 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 PTFE Sheets, Flexible & Plain: Other Plastics? 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 should mixed supplies be billed when PTFE Sheets, Flexible & Plain: Other Plastics is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PTFE Sheets, Flexible & Plain: Other Plastics; Nil for exempt items if applicable). ### How much GST applies to PTFE Sheets, Flexible & Plain: Other Plastics? Under HSN 39209942, PTFE Sheets, Flexible & Plain: Other Plastics attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with PTFE Sheets, Flexible & Plain: Other Plastics? 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, Flexible & Plain: Other Plastics? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39209942 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+37.12% YoY) — 0.0001% of India's total exports - Imports: ₹3 Cr (+44.57% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4725 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.03% of its exports; import side 0.02% - Rank within Sub-Chapter 3920: #41 of 110 by export value; import-side #56 ### Key metrics - Export CAGR: -3.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7146 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +93.96% in FY 2021-22 - Contribution to Sub-Ch. 3920: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39209942 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 | 3.99 | 0.0002% | — | 0.06% | 3.06 | 0.0001% | — | 0.04% | +0.93 | #6136 | | FY 2019-20 | 3.84 | 0.0002% | −3.76% | 0.06% | 2.09 | 0.0001% | −31.70% | 0.02% | +1.75 | #6165 | | FY 2020-21 | 2.98 | 0.0001% | −22.40% | 0.04% | 1.28 | 0.0000% | −38.76% | 0.02% | +1.70 | #6566 | | FY 2021-22 | 5.78 | 0.0002% | +93.96% | 0.05% | < ₹1 Crore | 0.0000% | −44.53% | 0.01% | +5.07 | #6178 | | FY 2022-23 | 5.82 | 0.0002% | +0.69% | 0.06% | 1.42 | 0.0000% | +100.00% | 0.01% | +4.40 | #6285 | | FY 2023-24 | 2.29 | 0.0001% | −60.65% | 0.02% | 1.75 | 0.0000% | +23.24% | 0.01% | +0.54 | #7441 | | FY 2024-25 | 3.14 | 0.0001% | +37.12% | 0.03% | 2.53 | 0.0000% | +44.57% | 0.02% | +0.61 | #7146 | - CAGR (7-year): exports -3.91%/yr, imports -3.12%/yr (consistently Surplus) ## Key trade insights: HSN Code 39209942 export-import analysis ### Export decline: -3.91% CAGR over 7 years India's exports under HSN Code 39209942 have declined at a compound annual rate of -3.91% over 7 fiscal years, falling from ₹3.99 Crore in FY 2018-19 to ₹3.14 Crore in FY 2024-25. ### HSN Code 39209942 ranked #7146 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39209942 ranks #7146 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #41 of 110. By trade surplus, it ranks #4725 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39209942 exports The strongest single-year export movement for HSN Code 39209942 was recorded in FY 2021-22, when exports surged by 93.96% over the prior year. ### India maintains a trade surplus of ₹0.61 Crore in HSN Code 39209942 goods In FY 2024-25, India's exports of ₹3.14 Cr exceeded imports of ₹2.53 Cr, resulting in a trade surplus of ₹0.61 Crore — ranking #4725 of 12657 by surplus magnitude. ### Import growth of -3.12% CAGR signals stable import dependency for PTFE Sheets, Flexible & Plain: Other Plastics India's imports under HSN Code 39209942 have grown at -3.12% CAGR, reaching ₹2.53 Crore in FY 2024-25. ### HSN Code 39209942 contributes 0.03% of Sub-Chapter 3920 exports — ranked #41 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39209942 ranks #41 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #56). ## 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 | | #41 | HSN Code 39209942: PTFE Sheets, Flexible & Plain: Other Plastics (this hsn code) | ₹3 Cr |