HSN Code 39211310: Cellular plastics (Polyurethane – Flexible)

HSN Code 39211310 represents Cellular plastics (Polyurethane – Flexible) under GST classification. This code helps businesses identify Cellular plastics (Polyurethane – Flexible) correctly for billing, taxation, and trade. With HSN Code 39211310, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cellular plastics (Polyurethane – Flexible).

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 39211310

HSN Code 39211310 relates to the following description.

Description of Goods

Cellular : Of polyurethanes: Flexible

Chapter

39 - Plastics and articles thereof

Sub Chapter

3921 - Other plates, sheets, film, foil and strip, of plastics

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39211310 not include?

Cellular plastics (Polyurethane – Flexible) does not include products with the following descriptions.

India’s Trade Performance — HSN Code 39211310 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹16 Cr

+4.45% vs FY 2023-24

0.0004% of India’s total exports

India’s Imports

FY 2024-25

₹53 Cr

−32.23% vs FY 2023-24

0.0009% of India’s total imports

Trade Balance

FY 2024-25

−₹37 Cr

Trade Deficit

Surplus rank #10014 of 12657 HSN codes

% of Sub-Chapter 3921

FY 2024-25

0.45%

Share of Sub-Chapter 3921’s total exports in FY 2024-25

Import side: 1.22% of Sub-Chapter 3921’s imports

Rank Within Sub-Chapter 3921

FY 2024-25

#14 of 28

Position by export value among HSN codes in Sub-Chapter 3921

Import-side rank: #7 of 28

At a glance

−2.85%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5151

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+28.21%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.45%

Contribution to Sub-Ch. 3921

Share of Sub-Chapter 3921 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4155

Balance

−38.93

Exports

19.27 ₹ Cr

0.0008% share

— YoY

0.79% of Sub-Ch. 3921

Imports

58.20 ₹ Cr

0.0016% share

— YoY

2.72% of Sub-Ch. 3921

FY 2019-20 Exp. Rank #4568

Balance

−40.46

Exports

14.11 ₹ Cr

0.0006% share

−26.78% YoY

0.58% of Sub-Ch. 3921

Imports

54.57 ₹ Cr

0.0016% share

−6.24% YoY

2.35% of Sub-Ch. 3921

FY 2020-21 Exp. Rank #4336

Balance

−36.78

Exports

18.09 ₹ Cr

0.0008% share

+28.21% YoY

0.74% of Sub-Ch. 3921

Imports

54.87 ₹ Cr

0.0019% share

+0.55% YoY

1.97% of Sub-Ch. 3921

FY 2021-22 Exp. Rank #4891

Balance

−90.28

Exports

15.96 ₹ Cr

0.0005% share

−11.77% YoY

0.53% of Sub-Ch. 3921

Imports

106.24 ₹ Cr

0.0023% share

+93.62% YoY

2.76% of Sub-Ch. 3921

FY 2022-23 Exp. Rank #4704

Balance

−61.50

Exports

19.46 ₹ Cr

0.0005% share

+21.93% YoY

0.63% of Sub-Ch. 3921

Imports

80.96 ₹ Cr

0.0014% share

−23.80% YoY

1.89% of Sub-Ch. 3921

FY 2023-24 Exp. Rank #5116

Balance

−63.00

Exports

15.51 ₹ Cr

0.0004% share

−20.30% YoY

0.52% of Sub-Ch. 3921

Imports

78.51 ₹ Cr

0.0014% share

−3.03% YoY

1.83% of Sub-Ch. 3921

FY 2024-25 Exp. Rank #5151

Balance

−37.01

Exports

16.20 ₹ Cr

0.0004% share

+4.45% YoY

0.45% of Sub-Ch. 3921

Imports

53.21 ₹ Cr

0.0009% share

−32.23% YoY

1.22% of Sub-Ch. 3921

CAGR · 7-Year

Exports

−2.85% /yr

Imports

−1.48% /yr

Consistently Deficit
Sub-Chapter 3921 total

reference, FY 2024-25

Export

₹3,583.32 Cr

Import

₹4,367.95 Cr

Trade Balance

−784.63

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 39211310 and GST compliance.

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).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.