---
title: "HSN Code for PTFE sheet: Other plastics | HSN 39209949 GST Rate"
description: "Find HSN and GST Rates for 39209949 related to PTFE sheet: Other plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39209949/"
---

# HSN Code 39209949: PTFE sheet: 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): Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39209949 ?

It includes PTFE sheet: Other plastics

### How much GST applies to PTFE sheet: Other plastics?

Under HSN 39209949, PTFE sheet: Other plastics attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for PTFE sheet: 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 sheet: 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.

### Can we claim ITC on inputs used to trade PTFE sheet: 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.

### Any common misclassification issue with PTFE sheet: 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.

## India's trade performance: HSN Code 39209949 (FY 2024-25)

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

- Exports: ₹55 Cr (+42.45% YoY) — 0.0015% of India's total exports
- Imports: ₹73 Cr (+14.56% YoY) — 0.0012% of India's total imports
- Trade balance: −₹18 Cr (Deficit); surplus rank #9482 of 12657 HSN codes
- Share of Sub-Chapter 3920: 0.47% of its exports; import side 0.48%
- Rank within Sub-Chapter 3920: #22 of 110 by export value; import-side #27

### Key metrics

- Export CAGR: 21.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3494 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +123.85% in FY 2019-20
- Contribution to Sub-Ch. 3920: 0.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39209949

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 | 16.81 | 0.0007% | — | 0.23% | 32.94 | 0.0009% | — | 0.40% | −16.13 | #4318 |
| FY 2019-20 | 37.63 | 0.0017% | +123.85% | 0.54% | 40.09 | 0.0012% | +21.71% | 0.47% | −2.46 | #3295 |
| FY 2020-21 | 40.82 | 0.0019% | +8.48% | 0.51% | 44.03 | 0.0015% | +9.83% | 0.56% | −3.21 | #3231 |
| FY 2021-22 | 61.17 | 0.0019% | +49.85% | 0.57% | 57.56 | 0.0013% | +30.73% | 0.46% | +3.61 | #3086 |
| FY 2022-23 | 70.04 | 0.0019% | +14.50% | 0.69% | 58.29 | 0.0010% | +1.27% | 0.40% | +11.75 | #3038 |
| FY 2023-24 | 38.63 | 0.0011% | −44.85% | 0.38% | 64.00 | 0.0011% | +9.80% | 0.42% | −25.37 | #3886 |
| FY 2024-25 | 55.03 | 0.0015% | +42.45% | 0.47% | 73.32 | 0.0012% | +14.56% | 0.48% | −18.29 | #3494 |

- CAGR (7-year): exports 21.85%/yr, imports 14.27%/yr (consistently Deficit)

## Key trade insights: HSN Code 39209949 export-import analysis

### Consistent export growth: 21.85% CAGR over 7 years

India's exports under HSN Code 39209949 have grown at a compound annual rate of 21.85% over 7 fiscal years, rising from ₹16.81 Crore in FY 2018-19 to ₹55.03 Crore in FY 2024-25.

### HSN Code 39209949 ranked #3494 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39209949 ranks #3494 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #22 of 110. By trade surplus, it ranks #9482 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 39209949 exports

The strongest single-year export movement for HSN Code 39209949 was recorded in FY 2019-20, when exports surged by 123.85% over the prior year.

### India records a trade deficit of ₹18.29 Crore in HSN Code 39209949 goods

In FY 2024-25, India's imports of ₹73.32 Cr exceeded exports of ₹55.03 Cr, resulting in a trade deficit of ₹18.29 Crore — ranking #9482 of 12657 by surplus magnitude.

### Import growth of 14.27% CAGR signals rising demand for PTFE sheet: Other plastics

India's imports under HSN Code 39209949 have grown at 14.27% CAGR, reaching ₹73.32 Crore in FY 2024-25.

### HSN Code 39209949 contributes 0.47% of Sub-Chapter 3920 exports — ranked #22

Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39209949 ranks #22 by export value — accounting for 0.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.48% share (rank #27).

## 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 |
| #22 | HSN Code 39209949: PTFE sheet: Other plastics (this hsn code) | ₹55 Cr |