---
title: "HSN Code for Other | Handles Of Cutlery Of Base Metal | HSN 39219039 GST Rate"
description: "Find HSN and GST Rates for 39219039 related to Other | Handles Of Cutlery Of Base Metal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39219039/"
---

# HSN Code 39219039: Other | Handles Of Cutlery Of Base Metal

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39219039 ?

It includes Other | Handles Of Cutlery Of Base Metal

### Does packaging or labelling change the GST for Other / Handles Of Cutlery Of Base Metal?

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.

### Can we claim ITC on inputs used to trade Other / Handles Of Cutlery Of Base Metal?

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 Other / Handles Of Cutlery Of Base Metal is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Handles Of Cutlery Of Base Metal; Nil for exempt items if applicable).

### How much GST applies to Other / Handles Of Cutlery Of Base Metal?

Under HSN 39219039, Other / Handles Of Cutlery Of Base Metal attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other / Handles Of Cutlery Of Base Metal?

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

## India's trade performance: HSN Code 39219039 (FY 2024-25)

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

- Exports: < ₹1 Crore (+18.52% YoY) — 0.0000% of India's total exports
- Imports: ₹51 Cr (+4.29% YoY) — 0.0008% of India's total imports
- Trade balance: −₹50 Cr (Deficit); surplus rank #10259 of 12657 HSN codes
- Share of Sub-Chapter 3921: 0.01% of its exports; import side 1.16%
- Rank within Sub-Chapter 3921: #20 of 28 by export value; import-side #8

### Key metrics

- Export CAGR: 19.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9162 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +100.00% in FY 2020-21
- Contribution to Sub-Ch. 3921: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39219039

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% | — | 0.00% | 18.62 | 0.0005% | — | 0.87% | −18.51 | #9141 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +36.36% | 0.01% | 21.21 | 0.0006% | +13.91% | 0.91% | −21.06 | #8979 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +100.00% | 0.01% | 21.66 | 0.0007% | +2.12% | 0.78% | −21.36 | #8607 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −30.00% | 0.01% | 68.89 | 0.0015% | +218.05% | 1.79% | −68.68 | #9176 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +95.24% | 0.01% | 69.39 | 0.0012% | +0.73% | 1.62% | −68.98 | #8839 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −34.15% | 0.01% | 48.71 | 0.0009% | −29.80% | 1.14% | −48.44 | #9259 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +18.52% | 0.01% | 50.80 | 0.0008% | +4.29% | 1.16% | −50.48 | #9162 |

- CAGR (7-year): exports 19.48%/yr, imports 18.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 39219039 export-import analysis

### Consistent export growth: 19.48% CAGR over 7 years

India's exports under HSN Code 39219039 have grown at a compound annual rate of 19.48% over 7 fiscal years, rising from ₹0.11 Crore in FY 2018-19 to ₹0.32 Crore in FY 2024-25.

### HSN Code 39219039 ranked #9162 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39219039 ranks #9162 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #20 of 28. By trade surplus, it ranks #10259 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39219039 exports

The strongest single-year export movement for HSN Code 39219039 was recorded in FY 2020-21, when exports surged by 100.00% over the prior year.

### India records a trade deficit of ₹50.48 Crore in HSN Code 39219039 goods

In FY 2024-25, India's imports of ₹50.80 Cr exceeded exports of ₹0.32 Cr, resulting in a trade deficit of ₹50.48 Crore — ranking #10259 of 12657 by surplus magnitude.

### Import growth of 18.21% CAGR signals rising demand for Other | Handles Of Cutlery Of Base Metal

India's imports under HSN Code 39219039 have grown at 18.21% CAGR, reaching ₹50.80 Crore in FY 2024-25.

### HSN Code 39219039 contributes 0.01% of Sub-Chapter 3921 exports — ranked #20

Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39219039 ranks #20 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.16% share (rank #8).

## 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 |
| #20 | HSN Code 39219039: Other \| Handles Of Cutlery Of Base Metal (this hsn code) | < ₹1 Crore |