--- title: "HSN Code for Cellular plastics (Regenerated cellulose) | HSN 39211400 GST Rate" description: "Find HSN and GST Rates for 39211400 related to Cellular plastics (Regenerated cellulose) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39211400/" --- # HSN Code 39211400: Cellular plastics (Regenerated cellulose) - [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 regenerated cellulose | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39211400 ? It includes Cellular plastics (Regenerated cellulose) ### How should mixed supplies be billed when Cellular plastics (Regenerated cellulose) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellular plastics (Regenerated cellulose); Nil for exempt items if applicable). ### How much GST applies to Cellular plastics (Regenerated cellulose)? Under HSN 39211400, Cellular plastics (Regenerated cellulose) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Cellular plastics (Regenerated cellulose)? 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 Cellular plastics (Regenerated cellulose)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Cellular plastics (Regenerated cellulose)? 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 Cellular plastics (Regenerated cellulose)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39211400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−24.51% YoY) — 0.0000% of India's total exports - Imports: ₹38 Cr (+1.58% YoY) — 0.0006% of India's total imports - Trade balance: −₹37 Cr (Deficit); surplus rank #10019 of 12657 HSN codes - Share of Sub-Chapter 3921: 0.02% of its exports; import side 0.87% - Rank within Sub-Chapter 3921: #18 of 28 by export value; import-side #10 ### Key metrics - Export CAGR: 31.34% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8465 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +330.77% in FY 2022-23 - Contribution to Sub-Ch. 3921: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39211400 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 | < ₹1 Crore | 0.0000% | — | 0.01% | 26.26 | 0.0007% | — | 1.23% | −26.11 | #8982 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +80.00% | 0.01% | 28.37 | 0.0008% | +8.04% | 1.22% | −28.10 | #8633 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −59.26% | 0.00% | 27.05 | 0.0009% | −4.65% | 0.97% | −26.94 | #9183 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +18.18% | 0.00% | 31.54 | 0.0007% | +16.60% | 0.82% | −31.41 | #9420 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +330.77% | 0.02% | 39.86 | 0.0007% | +26.38% | 0.93% | −39.30 | #8594 | | FY 2023-24 | 1.02 | 0.0000% | +82.14% | 0.03% | 37.44 | 0.0007% | −6.07% | 0.87% | −36.42 | #8230 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −24.51% | 0.02% | 38.03 | 0.0006% | +1.58% | 0.87% | −37.26 | #8465 | - CAGR (7-year): exports 31.34%/yr, imports 6.37%/yr (consistently Deficit) ## Key trade insights: HSN Code 39211400 export-import analysis ### Consistent export growth: 31.34% CAGR over 7 years India's exports under HSN Code 39211400 have grown at a compound annual rate of 31.34% over 7 fiscal years, rising from ₹0.15 Crore in FY 2018-19 to ₹0.77 Crore in FY 2024-25. ### HSN Code 39211400 ranked #8465 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39211400 ranks #8465 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #18 of 28. By trade surplus, it ranks #10019 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39211400 exports The strongest single-year export movement for HSN Code 39211400 was recorded in FY 2022-23, when exports surged by 330.77% over the prior year. ### India records a trade deficit of ₹37.26 Crore in HSN Code 39211400 goods In FY 2024-25, India's imports of ₹38.03 Cr exceeded exports of ₹0.77 Cr, resulting in a trade deficit of ₹37.26 Crore — ranking #10019 of 12657 by surplus magnitude. ### Import growth of 6.37% CAGR signals stable import dependency for Cellular plastics (Regenerated cellulose) India's imports under HSN Code 39211400 have grown at 6.37% CAGR, reaching ₹38.03 Crore in FY 2024-25. ### HSN Code 39211400 contributes 0.02% of Sub-Chapter 3921 exports — ranked #18 Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39211400 ranks #18 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.87% share (rank #10). ## 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 | | #18 | HSN Code 39211400: Cellular plastics (Regenerated cellulose) (this hsn code) | < ₹1 Crore |