--- title: "HSN Code for Rigid lacquered cellulose | HSN 39219031 GST Rate" description: "Find HSN and GST Rates for 39219031 related to Rigid lacquered cellulose with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39219031/" --- # HSN Code 39219031: Rigid lacquered 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 | | --- | --- | --- | --- | --- | | Other : Of regenerated cellulose : Rigid, lacquered | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39219031 ? It includes Rigid lacquered cellulose ### How should mixed supplies be billed when Rigid lacquered cellulose is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rigid lacquered cellulose; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Rigid lacquered cellulose? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Rigid lacquered cellulose? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Rigid lacquered 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. ### How much GST applies to Rigid lacquered cellulose? Under HSN 39219031, Rigid lacquered cellulose attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39219031 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−83.85% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7489 of 12657 HSN codes - Share of Sub-Chapter 3921: 0.00% of its exports; import side 0.00% ### Key metrics - Peak growth year: +10,000.00% in FY 2023-24 - Contribution to Sub-Ch. 3921: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39219031 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.05% | −0.98 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −63.27% | 0.02% | −0.36 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −27.78% | 0.01% | −0.26 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +38.46% | 0.01% | −0.35 | #10198 | | FY 2022-23 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | −83.33% | 0.00% | −0.05 | #10292 | | FY 2023-24 | 1.01 | 0.0000% | +10,000.00% | 0.03% | 1.30 | 0.0000% | +2,066.67% | 0.03% | −0.29 | #8237 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −83.85% | 0.00% | −0.21 | — | - CAGR (7-year): exports —/yr, imports -22.64%/yr (consistently Deficit) ## Key trade insights: HSN Code 39219031 export-import analysis ### Export snapshot for HSN Code 39219031 India exported ₹0.00 Crore worth of Rigid lacquered cellulose in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 39219031 exports The strongest single-year export movement for HSN Code 39219031 was recorded in FY 2023-24, when exports surged by 10,000.00% over the prior year. ### India records a trade deficit of ₹0.21 Crore in HSN Code 39219031 goods In FY 2024-25, India's imports of ₹0.21 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.21 Crore — ranking #7489 of 12657 by surplus magnitude. ### Import growth of -22.64% CAGR signals stable import dependency for Rigid lacquered cellulose India's imports under HSN Code 39219031 have grown at -22.64% CAGR, reaching ₹0.21 Crore in FY 2024-25. ## 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 | | — | HSN Code 39219031: Rigid lacquered cellulose (this hsn code) | Nil |