--- title: "HSN Code for Cellular plastics (Polyurethane – Flexible) | HSN 39211310 GST Rate" description: "Find HSN and GST Rates for 39211310 related to Cellular plastics (Polyurethane – Flexible) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39211310/" --- # HSN Code 39211310: Cellular plastics (Polyurethane – Flexible) - [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 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cellular : Of polyurethanes: Flexible | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39211310 ? It includes Cellular plastics (Polyurethane – Flexible) ### Do e‑way bill and e‑invoice apply for Cellular plastics (Polyurethane – Flexible)? 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 Cellular plastics (Polyurethane – Flexible)? 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. ### How much GST applies to Cellular plastics (Polyurethane – Flexible)? Under HSN 39211310, Cellular plastics (Polyurethane – Flexible) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Cellular plastics (Polyurethane – Flexible)? 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 Cellular plastics (Polyurethane – Flexible)? 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 Cellular plastics (Polyurethane – Flexible) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellular plastics (Polyurethane – Flexible); Nil for exempt items if applicable). ## India's trade performance: HSN Code 39211310 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹16 Cr (+4.45% YoY) — 0.0004% of India's total exports - Imports: ₹53 Cr (−32.23% YoY) — 0.0009% of India's total imports - Trade balance: −₹37 Cr (Deficit); surplus rank #10014 of 12657 HSN codes - Share of Sub-Chapter 3921: 0.45% of its exports; import side 1.22% - Rank within Sub-Chapter 3921: #14 of 28 by export value; import-side #7 ### Key metrics - Export CAGR: -2.85% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5151 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.21% in FY 2020-21 - Contribution to Sub-Ch. 3921: 0.45% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39211310 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. 3921 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3921 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 19.27 | 0.0008% | — | 0.79% | 58.20 | 0.0016% | — | 2.72% | −38.93 | #4155 | | FY 2019-20 | 14.11 | 0.0006% | −26.78% | 0.58% | 54.57 | 0.0016% | −6.24% | 2.35% | −40.46 | #4568 | | FY 2020-21 | 18.09 | 0.0008% | +28.21% | 0.74% | 54.87 | 0.0019% | +0.55% | 1.97% | −36.78 | #4336 | | FY 2021-22 | 15.96 | 0.0005% | −11.77% | 0.53% | 106.24 | 0.0023% | +93.62% | 2.76% | −90.28 | #4891 | | FY 2022-23 | 19.46 | 0.0005% | +21.93% | 0.63% | 80.96 | 0.0014% | −23.80% | 1.89% | −61.50 | #4704 | | FY 2023-24 | 15.51 | 0.0004% | −20.30% | 0.52% | 78.51 | 0.0014% | −3.03% | 1.83% | −63.00 | #5116 | | FY 2024-25 | 16.20 | 0.0004% | +4.45% | 0.45% | 53.21 | 0.0009% | −32.23% | 1.22% | −37.01 | #5151 | - CAGR (7-year): exports -2.85%/yr, imports -1.48%/yr (consistently Deficit) ## Key trade insights: HSN Code 39211310 export-import analysis ### Export decline: -2.85% CAGR over 7 years India's exports under HSN Code 39211310 have declined at a compound annual rate of -2.85% over 7 fiscal years, falling from ₹19.27 Crore in FY 2018-19 to ₹16.20 Crore in FY 2024-25. ### HSN Code 39211310 ranked #5151 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39211310 ranks #5151 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #14 of 28. By trade surplus, it ranks #10014 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39211310 exports The strongest single-year export movement for HSN Code 39211310 was recorded in FY 2020-21, when exports surged by 28.21% over the prior year. ### India records a trade deficit of ₹37.01 Crore in HSN Code 39211310 goods In FY 2024-25, India's imports of ₹53.21 Cr exceeded exports of ₹16.20 Cr, resulting in a trade deficit of ₹37.01 Crore — ranking #10014 of 12657 by surplus magnitude. ### Import growth of -1.48% CAGR signals stable import dependency for Cellular plastics (Polyurethane – Flexible) India's imports under HSN Code 39211310 have grown at -1.48% CAGR, reaching ₹53.21 Crore in FY 2024-25. ### HSN Code 39211310 contributes 0.45% of Sub-Chapter 3921 exports — ranked #14 Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39211310 ranks #14 by export value — accounting for 0.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.22% share (rank #7). ## Related HSN Codes in Sub-Chapter 3921 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39219099: Other plates, sheets, film, foil and strip of plastics \| Other](https://busy.in/hsn/hsn-39219099/) | ₹1,185 Cr | | #2 | [HSN Code 39219094: Other \| Other \| Flexible, Metallised](https://busy.in/hsn/hsn-39219094/) | ₹970 Cr | | #3 | [HSN Code 39219096: Other \| Other \| Flexible, Laminated](https://busy.in/hsn/hsn-39219096/) | ₹643 Cr | | #4 | [HSN Code 39211200: Cellular plastics (Vinyl chloride)0](https://busy.in/hsn/hsn-39211200/) | ₹311 Cr | | #5 | [HSN Code 39211900: Cellular plastics (Other)](https://busy.in/hsn/hsn-39211900/) | ₹133 Cr | | #6 | [HSN Code 39219092: Other \| Other \| Flexible, Lacquered](https://busy.in/hsn/hsn-39219092/) | ₹79 Cr | | #7 | [HSN Code 39219021: Rigid lacquered vinyl polymers](https://busy.in/hsn/hsn-39219021/) | ₹51 Cr | | #8 | [HSN Code 39219025: Rigid laminated vinyl polymers](https://busy.in/hsn/hsn-39219025/) | ₹38 Cr | | #9 | [HSN Code 39219029: Other :Of polymers of vinyl chloride : Other](https://busy.in/hsn/hsn-39219029/) | ₹35 Cr | | #10 | [HSN Code 39211390: Cellular plastics (Polyurethane – Other)](https://busy.in/hsn/hsn-39211390/) | ₹34 Cr | | #14 | HSN Code 39211310: Cellular plastics (Polyurethane – Flexible) (this hsn code) | ₹16 Cr |