---
title: "HSN Code for Cellular plastics (Other) | HSN 39211900 GST Rate"
description: "Find HSN and GST Rates for 39211900 related to Cellular plastics (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39211900/"
---

# HSN Code 39211900: Cellular plastics (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 other plastics | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39211900 ?

It includes Cellular plastics (Other)

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

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 (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cellular plastics (Other); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Cellular plastics (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 (Other)?

Under HSN 39211900, Cellular plastics (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Cellular plastics (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.

## India's trade performance: HSN Code 39211900 (FY 2024-25)

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

- Exports: ₹133 Cr (+56.12% YoY) — 0.0036% of India's total exports
- Imports: ₹712 Cr (+13.59% YoY) — 0.0117% of India's total imports
- Trade balance: −₹580 Cr (Deficit); surplus rank #11987 of 12657 HSN codes
- Share of Sub-Chapter 3921: 3.70% of its exports; import side 16.31%
- Rank within Sub-Chapter 3921: #5 of 28 by export value; import-side #2

### Key metrics

- Export CAGR: 17.18% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +60.28% in FY 2020-21
- Contribution to Sub-Ch. 3921: 3.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39211900

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 | 51.26 | 0.0022% | — | 2.11% | 321.00 | 0.0090% | — | 15.00% | −269.74 | #2827 |
| FY 2019-20 | 43.23 | 0.0020% | −15.67% | 1.78% | 357.96 | 0.0107% | +11.51% | 15.44% | −314.73 | #3103 |
| FY 2020-21 | 69.29 | 0.0032% | +60.28% | 2.83% | 481.46 | 0.0165% | +34.50% | 17.32% | −412.17 | #2492 |
| FY 2021-22 | 99.62 | 0.0032% | +43.77% | 3.30% | 641.61 | 0.0140% | +33.26% | 16.68% | −541.99 | #2420 |
| FY 2022-23 | 124.85 | 0.0034% | +25.33% | 4.06% | 639.11 | 0.0111% | −0.39% | 14.91% | −514.26 | #2251 |
| FY 2023-24 | 85.01 | 0.0023% | −31.91% | 2.84% | 627.02 | 0.0112% | −1.89% | 14.61% | −542.01 | #2787 |
| FY 2024-25 | 132.72 | 0.0036% | +56.12% | 3.70% | 712.25 | 0.0117% | +13.59% | 16.31% | −579.53 | #2305 |

- CAGR (7-year): exports 17.18%/yr, imports 14.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 39211900 export-import analysis

### Consistent export growth: 17.18% CAGR over 7 years

India's exports under HSN Code 39211900 have grown at a compound annual rate of 17.18% over 7 fiscal years, rising from ₹51.26 Crore in FY 2018-19 to ₹132.72 Crore in FY 2024-25.

### HSN Code 39211900 ranked #2305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39211900 ranks #2305 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #5 of 28. By trade surplus, it ranks #11987 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39211900 exports

The strongest single-year export movement for HSN Code 39211900 was recorded in FY 2020-21, when exports surged by 60.28% over the prior year.

### India records a trade deficit of ₹579.53 Crore in HSN Code 39211900 goods

In FY 2024-25, India's imports of ₹712.25 Cr exceeded exports of ₹132.72 Cr, resulting in a trade deficit of ₹579.53 Crore — ranking #11987 of 12657 by surplus magnitude.

### Import growth of 14.21% CAGR signals rising demand for Cellular plastics (Other)

India's imports under HSN Code 39211900 have grown at 14.21% CAGR, reaching ₹712.25 Crore in FY 2024-25.

### HSN Code 39211900 contributes 3.70% of Sub-Chapter 3921 exports — ranked #5

Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39211900 ranks #5 by export value — accounting for 3.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.31% share (rank #2).

## 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) (this hsn code) | ₹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 |