---
title: "HSN Code for Cellular plastics (Polyurethane – Other) | HSN 39211390 GST Rate"
description: "Find HSN and GST Rates for 39211390 related to Cellular plastics (Polyurethane – Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39211390/"
---

# HSN Code 39211390: Cellular plastics (Polyurethane – Other)

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39211390 ?

It includes Cellular plastics (Polyurethane – Other)

### Can we claim ITC on inputs used to trade Cellular plastics (Polyurethane – Other)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Cellular plastics (Polyurethane – Other)?

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 Cellular plastics (Polyurethane – Other)?

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 much GST applies to Cellular plastics (Polyurethane – Other)?

Under HSN 39211390, Cellular plastics (Polyurethane – Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Cellular plastics (Polyurethane – Other)?

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 39211390 (FY 2024-25)

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

- Exports: ₹34 Cr (−15.08% YoY) — 0.0009% of India's total exports
- Imports: ₹424 Cr (+6.32% YoY) — 0.0070% of India's total imports
- Trade balance: −₹390 Cr (Deficit); surplus rank #11744 of 12657 HSN codes
- Share of Sub-Chapter 3921: 0.95% of its exports; import side 9.70%
- Rank within Sub-Chapter 3921: #10 of 28 by export value; import-side #4

### Key metrics

- Export CAGR: 10.07% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4140 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +36.21% in FY 2023-24
- Contribution to Sub-Ch. 3921: 0.95% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39211390

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 | 19.22 | 0.0008% | — | 0.79% | 161.06 | 0.0045% | — | 7.53% | −141.84 | #4157 |
| FY 2019-20 | 20.49 | 0.0009% | +6.61% | 0.84% | 155.26 | 0.0046% | −3.60% | 6.70% | −134.77 | #4070 |
| FY 2020-21 | 19.00 | 0.0009% | −7.27% | 0.78% | 158.78 | 0.0054% | +2.27% | 5.71% | −139.78 | #4254 |
| FY 2021-22 | 23.47 | 0.0007% | +23.53% | 0.78% | 319.99 | 0.0070% | +101.53% | 8.32% | −296.52 | #4386 |
| FY 2022-23 | 29.55 | 0.0008% | +25.91% | 0.96% | 298.54 | 0.0052% | −6.70% | 6.96% | −268.99 | #4195 |
| FY 2023-24 | 40.25 | 0.0011% | +36.21% | 1.35% | 398.57 | 0.0071% | +33.51% | 9.29% | −358.32 | #3823 |
| FY 2024-25 | 34.18 | 0.0009% | −15.08% | 0.95% | 423.74 | 0.0070% | +6.32% | 9.70% | −389.56 | #4140 |

- CAGR (7-year): exports 10.07%/yr, imports 17.49%/yr (consistently Deficit)

## Key trade insights: HSN Code 39211390 export-import analysis

### Consistent export growth: 10.07% CAGR over 7 years

India's exports under HSN Code 39211390 have grown at a compound annual rate of 10.07% over 7 fiscal years, rising from ₹19.22 Crore in FY 2018-19 to ₹34.18 Crore in FY 2024-25.

### HSN Code 39211390 ranked #4140 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39211390 ranks #4140 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #10 of 28. By trade surplus, it ranks #11744 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 39211390 exports

The strongest single-year export movement for HSN Code 39211390 was recorded in FY 2023-24, when exports surged by 36.21% over the prior year.

### India records a trade deficit of ₹389.56 Crore in HSN Code 39211390 goods

In FY 2024-25, India's imports of ₹423.74 Cr exceeded exports of ₹34.18 Cr, resulting in a trade deficit of ₹389.56 Crore — ranking #11744 of 12657 by surplus magnitude.

### Import growth of 17.49% CAGR signals rising demand for Cellular plastics (Polyurethane – Other)

India's imports under HSN Code 39211390 have grown at 17.49% CAGR, reaching ₹423.74 Crore in FY 2024-25.

### HSN Code 39211390 contributes 0.95% of Sub-Chapter 3921 exports — ranked #10

Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39211390 ranks #10 by export value — accounting for 0.95% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.70% share (rank #4).

## 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) (this hsn code) | ₹34 Cr |