---
title: "HSN Code for Flexible laminated vinyl chloride | HSN 39219026 GST Rate"
description: "Find HSN and GST Rates for 39219026 related to Flexible laminated vinyl chloride with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39219026/"
---

# HSN Code 39219026: Flexible laminated vinyl chloride

- [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, laminated | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39219026 ?

It includes Flexible laminated vinyl chloride

### Can we claim ITC on inputs used to trade Flexible laminated vinyl chloride?

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

### Do e‑way bill and e‑invoice apply for Flexible laminated vinyl chloride?

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 Flexible laminated vinyl chloride?

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 laminated vinyl chloride?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Flexible laminated vinyl chloride?

Under HSN 39219026, Flexible laminated vinyl chloride attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39219026 (FY 2024-25)

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

- Exports: ₹32 Cr (−8.19% YoY) — 0.0009% of India's total exports
- Imports: ₹31 Cr (−13.00% YoY) — 0.0005% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5082 of 12657 HSN codes
- Share of Sub-Chapter 3921: 0.88% of its exports; import side 0.72%
- Rank within Sub-Chapter 3921: #11 of 28 by export value; import-side #11

### Key metrics

- Export CAGR: -19.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4257 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +5.73% in FY 2019-20
- Contribution to Sub-Ch. 3921: 0.88% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39219026

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 | 113.94 | 0.0050% | — | 4.69% | 5.09 | 0.0001% | — | 0.24% | +108.85 | #1874 |
| FY 2019-20 | 120.47 | 0.0055% | +5.73% | 4.95% | 9.11 | 0.0003% | +78.98% | 0.39% | +111.36 | #1812 |
| FY 2020-21 | 114.18 | 0.0053% | −5.22% | 4.67% | 5.19 | 0.0002% | −43.03% | 0.19% | +108.99 | #1928 |
| FY 2021-22 | 111.22 | 0.0035% | −2.59% | 3.68% | 11.45 | 0.0003% | +120.62% | 0.30% | +99.77 | #2260 |
| FY 2022-23 | 55.94 | 0.0015% | −49.70% | 1.82% | 23.36 | 0.0004% | +104.02% | 0.55% | +32.58 | #3324 |
| FY 2023-24 | 34.33 | 0.0009% | −38.63% | 1.15% | 36.00 | 0.0006% | +54.11% | 0.84% | −1.67 | #4066 |
| FY 2024-25 | 31.52 | 0.0009% | −8.19% | 0.88% | 31.32 | 0.0005% | −13.00% | 0.72% | +0.20 | #4257 |

- CAGR (7-year): exports -19.28%/yr, imports 35.37%/yr (consistently Surplus)

## Key trade insights: HSN Code 39219026 export-import analysis

### Export decline: -19.28% CAGR over 7 years

India's exports under HSN Code 39219026 have declined at a compound annual rate of -19.28% over 7 fiscal years, falling from ₹113.94 Crore in FY 2018-19 to ₹31.52 Crore in FY 2024-25.

### HSN Code 39219026 ranked #4257 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39219026 ranks #4257 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #11 of 28. By trade surplus, it ranks #5082 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 39219026 exports

The strongest single-year export movement for HSN Code 39219026 was recorded in FY 2019-20, when exports surged by 5.73% over the prior year.

### India maintains a trade surplus of ₹0.20 Crore in HSN Code 39219026 goods

In FY 2024-25, India's exports of ₹31.52 Cr exceeded imports of ₹31.32 Cr, resulting in a trade surplus of ₹0.20 Crore — ranking #5082 of 12657 by surplus magnitude.

### Import growth of 35.37% CAGR signals rising demand for Flexible laminated vinyl chloride

India's imports under HSN Code 39219026 have grown at 35.37% CAGR, reaching ₹31.32 Crore in FY 2024-25.

### HSN Code 39219026 contributes 0.88% of Sub-Chapter 3921 exports — ranked #11

Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39219026 ranks #11 by export value — accounting for 0.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.72% share (rank #11).

## 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 |
| #11 | HSN Code 39219026: Flexible laminated vinyl chloride (this hsn code) | ₹32 Cr |