--- title: "HSN Code for Retro reflective plain sheeting | HSN 39209952 GST Rate" description: "Find HSN and GST Rates for 39209952 related to Retro reflective plain sheeting with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39209952/" --- # HSN Code 39209952: Retro reflective plain sheeting - [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: Retro reflective sheeting : Flexible, plain | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39209952 ? It includes Retro reflective plain sheeting ### Does packaging or labelling change the GST for Retro reflective plain sheeting? 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 Retro reflective plain sheeting? 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 Retro reflective plain sheeting is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Retro reflective plain sheeting; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Retro reflective plain sheeting? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Retro reflective plain sheeting? Under HSN 39209952, Retro reflective plain sheeting attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39209952 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore (+212.50% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7811 of 12657 HSN codes - Share of Sub-Chapter 3920: 0.00% of its exports; import side 0.01% - Rank within Sub-Chapter 3920: #74 of 110 by export value; import-side #66 ### Key metrics - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2022-23 - Contribution to Sub-Ch. 3920: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39209952 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.04 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +1,625.00% | 0.01% | −0.69 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −43.48% | 0.00% | −0.32 | #9687 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +35.90% | 0.00% | −0.53 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −54.72% | 0.00% | −0.24 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +212.50% | 0.01% | −0.74 | #10437 | ## Key trade insights: HSN Code 39209952 export-import analysis ### Export snapshot for HSN Code 39209952 India exported ₹0.01 Crore worth of Retro reflective plain sheeting in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39209952 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39209952 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 3920, it ranks #74 of 110. By trade surplus, it ranks #7811 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39209952 exports The strongest single-year export movement for HSN Code 39209952 was recorded in FY 2022-23, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.74 Crore in HSN Code 39209952 goods In FY 2024-25, India's imports of ₹0.75 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹0.74 Crore — ranking #7811 of 12657 by surplus magnitude. ### HSN Code 39209952 contributes 0.00% of Sub-Chapter 3920 exports — ranked #74 Among the 110 HSN codes under Sub-Chapter 3920, HSN Code 39209952 ranks #74 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #66). ## 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 | | #74 | HSN Code 39209952: Retro reflective plain sheeting (this hsn code) | < ₹1 Crore |