---
title: "HSN Code for Flexible, metallised PVC | HSN 39219024 GST Rate"
description: "Find HSN and GST Rates for 39219024 related to Flexible, metallised PVC with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39219024/"
---

# HSN Code 39219024: Flexible, metallised PVC

- [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 |
| --- | --- | --- | --- | --- |
| Other :Of polymers of vinyl chloride : Flexible, metallised | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39219024 ?

It includes Flexible, metallised PVC

### Can we claim ITC on inputs used to trade Flexible, metallised PVC?

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 Flexible, metallised PVC is sold with other items?

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

### Does packaging or labelling change the GST for Flexible, metallised PVC?

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 Flexible, metallised PVC?

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 Flexible, metallised PVC?

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.

## India's trade performance: HSN Code 39219024 (FY 2024-25)

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

- Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (+482.26% YoY) — 0.0001% of India's total imports
- Trade balance: −₹4 Cr (Deficit); surplus rank #8445 of 12657 HSN codes
- Share of Sub-Chapter 3921: 0.00% of its exports; import side 0.08%
- Rank within Sub-Chapter 3921: #23 of 28 by export value; import-side #16

### Key metrics

- Export CAGR: -60.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +3,200.00% in FY 2022-23
- Contribution to Sub-Ch. 3921: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39219024

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 | 2.59 | 0.0001% | — | 0.11% | < ₹1 Crore | 0.0000% | — | 0.03% | +1.85 | #6654 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −84.94% | 0.02% | 1.57 | 0.0000% | +112.16% | 0.07% | −1.18 | #8395 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −82.05% | 0.00% | < ₹1 Crore | 0.0000% | −47.13% | 0.03% | −0.76 | #9417 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −71.43% | 0.00% | 3.01 | 0.0001% | +262.65% | 0.08% | −2.99 | #10058 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +3,200.00% | 0.02% | 4.58 | 0.0001% | +52.16% | 0.11% | −3.92 | #8451 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −98.48% | 0.00% | < ₹1 Crore | 0.0000% | −86.46% | 0.01% | −0.61 | #10473 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | 3.61 | 0.0001% | +482.26% | 0.08% | −3.60 | #10437 |

- CAGR (7-year): exports -60.39%/yr, imports 30.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 39219024 export-import analysis

### Export decline: -60.39% CAGR over 7 years

India's exports under HSN Code 39219024 have declined at a compound annual rate of -60.39% over 7 fiscal years, falling from ₹2.59 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25.

### HSN Code 39219024 ranked #10437 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39219024 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #23 of 28. By trade surplus, it ranks #8445 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39219024 exports

The strongest single-year export movement for HSN Code 39219024 was recorded in FY 2022-23, when exports surged by 3,200.00% over the prior year.

### India records a trade deficit of ₹3.60 Crore in HSN Code 39219024 goods

In FY 2024-25, India's imports of ₹3.61 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹3.60 Crore — ranking #8445 of 12657 by surplus magnitude.

### Import growth of 30.23% CAGR signals rising demand for Flexible, metallised PVC

India's imports under HSN Code 39219024 have grown at 30.23% CAGR, reaching ₹3.61 Crore in FY 2024-25.

### HSN Code 39219024 contributes 0.00% of Sub-Chapter 3921 exports — ranked #23

Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39219024 ranks #23 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #16).

## 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 |
| #23 | HSN Code 39219024: Flexible, metallised PVC (this hsn code) | < ₹1 Crore |