--- title: "HSN Code for Other | Other | Flexible, Lacquered | HSN 39219092 GST Rate" description: "Find HSN and GST Rates for 39219092 related to Other | Other | Flexible, Lacquered with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39219092/" --- # HSN Code 39219092: Other | Other | Flexible, Lacquered - [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 : Other : Flexible, lacquered | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39219092 ? It includes Other | Other | Flexible, Lacquered ### Does packaging or labelling change the GST for Other / Other / Flexible, Lacquered? 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 / Other / Flexible, Lacquered? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other / Other / Flexible, Lacquered? Under HSN 39219092, Other / Other / Flexible, Lacquered attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other / Other / Flexible, Lacquered is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other / Flexible, Lacquered; Nil for exempt items if applicable). ### Any common misclassification issue with Other / Other / Flexible, Lacquered? 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 39219092 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹79 Cr (+71.03% YoY) — 0.0021% of India's total exports - Imports: ₹1 Cr (+34.09% YoY) — 0.0000% of India's total imports - Trade balance: ₹78 Cr (Surplus); surplus rank #1790 of 12657 HSN codes - Share of Sub-Chapter 3921: 2.20% of its exports; import side 0.03% - Rank within Sub-Chapter 3921: #6 of 28 by export value; import-side #20 ### Key metrics - Export CAGR: 13.61% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2993 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +71.03% in FY 2024-25 - Contribution to Sub-Ch. 3921: 2.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39219092 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 | 36.65 | 0.0016% | — | 1.51% | 1.04 | 0.0000% | — | 0.05% | +35.61 | #3303 | | FY 2019-20 | 31.69 | 0.0014% | −13.53% | 1.30% | 1.08 | 0.0000% | +3.85% | 0.05% | +30.61 | #3528 | | FY 2020-21 | 34.99 | 0.0016% | +10.41% | 1.43% | < ₹1 Crore | 0.0000% | −26.85% | 0.03% | +34.20 | #3443 | | FY 2021-22 | 38.61 | 0.0012% | +10.35% | 1.28% | 1.02 | 0.0000% | +29.11% | 0.03% | +37.59 | #3725 | | FY 2022-23 | 35.28 | 0.0010% | −8.62% | 1.15% | < ₹1 Crore | 0.0000% | −39.22% | 0.01% | +34.66 | #3943 | | FY 2023-24 | 46.08 | 0.0013% | +30.61% | 1.54% | < ₹1 Crore | 0.0000% | +41.94% | 0.02% | +45.20 | #3658 | | FY 2024-25 | 78.81 | 0.0021% | +71.03% | 2.20% | 1.18 | 0.0000% | +34.09% | 0.03% | +77.63 | #2993 | - CAGR (7-year): exports 13.61%/yr, imports 2.13%/yr (consistently Surplus) ## Key trade insights: HSN Code 39219092 export-import analysis ### Consistent export growth: 13.61% CAGR over 7 years India's exports under HSN Code 39219092 have grown at a compound annual rate of 13.61% over 7 fiscal years, rising from ₹36.65 Crore in FY 2018-19 to ₹78.81 Crore in FY 2024-25. ### HSN Code 39219092 ranked #2993 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39219092 ranks #2993 out of 12657 HSN codes by total export value. Within Sub-Chapter 3921, it ranks #6 of 28. By trade surplus, it ranks #1790 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39219092 exports The strongest single-year export movement for HSN Code 39219092 was recorded in FY 2024-25, when exports surged by 71.03% over the prior year. ### India maintains a trade surplus of ₹77.63 Crore in HSN Code 39219092 goods In FY 2024-25, India's exports of ₹78.81 Cr exceeded imports of ₹1.18 Cr, resulting in a trade surplus of ₹77.63 Crore — ranking #1790 of 12657 by surplus magnitude. ### Import growth of 2.13% CAGR signals stable import dependency for Other | Other | Flexible, Lacquered India's imports under HSN Code 39219092 have grown at 2.13% CAGR, reaching ₹1.18 Crore in FY 2024-25. ### HSN Code 39219092 contributes 2.20% of Sub-Chapter 3921 exports — ranked #6 Among the 28 HSN codes under Sub-Chapter 3921, HSN Code 39219092 ranks #6 by export value — accounting for 2.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #20). ## 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 (this hsn code) | ₹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 |