---
title: "HSN Code for Bags of polymers of ethylene | HSN 39232100 GST Rate"
description: "Find HSN and GST Rates for 39232100 related to Bags of polymers of ethylene with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39232100/"
---

# HSN Code 39232100: Bags of polymers of ethylene

- [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 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sacks and bags (including cones): Of polymers of ethylene | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39232100 ?

It includes Bags of polymers of ethylene

### Do e‑way bill and e‑invoice apply for Bags of polymers of ethylene?

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.

### Can we claim ITC on inputs used to trade Bags of polymers of ethylene?

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 Bags of polymers of ethylene is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bags of polymers of ethylene; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Bags of polymers of ethylene?

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 Bags of polymers of ethylene?

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 39232100 (FY 2024-25)

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

- Exports: ₹1,848 Cr (+7.96% YoY) — 0.0502% of India's total exports
- Imports: ₹171 Cr (+14.13% YoY) — 0.0028% of India's total imports
- Trade balance: ₹1,677 Cr (Surplus); surplus rank #235 of 12657 HSN codes
- Share of Sub-Chapter 3923: 18.67% of its exports; import side 5.08%
- Rank within Sub-Chapter 3923: #2 of 16 by export value; import-side #7

### Key metrics

- Export CAGR: 7.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #298 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +38.80% in FY 2021-22
- Contribution to Sub-Ch. 3923: 18.67% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39232100

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. 3923 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3923 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,205.75 | 0.0528% | — | 20.19% | 81.66 | 0.0023% | — | 3.35% | +1,124.09 | #275 |
| FY 2019-20 | 1,107.01 | 0.0503% | −8.19% | 18.17% | 69.60 | 0.0021% | −14.77% | 3.11% | +1,037.41 | #289 |
| FY 2020-21 | 1,193.57 | 0.0555% | +7.82% | 18.53% | 76.92 | 0.0026% | +10.52% | 3.72% | +1,116.65 | #286 |
| FY 2021-22 | 1,656.72 | 0.0528% | +38.80% | 19.71% | 213.21 | 0.0047% | +177.18% | 7.47% | +1,443.51 | #287 |
| FY 2022-23 | 1,648.19 | 0.0455% | −0.51% | 19.85% | 121.01 | 0.0021% | −43.24% | 4.17% | +1,527.18 | #312 |
| FY 2023-24 | 1,712.22 | 0.0473% | +3.88% | 19.42% | 150.14 | 0.0027% | +24.07% | 5.00% | +1,562.08 | #296 |
| FY 2024-25 | 1,848.46 | 0.0502% | +7.96% | 18.67% | 171.35 | 0.0028% | +14.13% | 5.08% | +1,677.11 | #298 |

- CAGR (7-year): exports 7.38%/yr, imports 13.15%/yr (consistently Surplus)

## Key trade insights: HSN Code 39232100 export-import analysis

### Consistent export growth: 7.38% CAGR over 7 years

India's exports under HSN Code 39232100 have grown at a compound annual rate of 7.38% over 7 fiscal years, rising from ₹1,205.75 Crore in FY 2018-19 to ₹1,848.46 Crore in FY 2024-25.

### HSN Code 39232100 ranked #298 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39232100 ranks #298 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #2 of 16. By trade surplus, it ranks #235 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39232100 exports

The strongest single-year export movement for HSN Code 39232100 was recorded in FY 2021-22, when exports surged by 38.80% over the prior year.

### India maintains a trade surplus of ₹1,677.11 Crore in HSN Code 39232100 goods

In FY 2024-25, India's exports of ₹1,848.46 Cr exceeded imports of ₹171.35 Cr, resulting in a trade surplus of ₹1,677.11 Crore — ranking #235 of 12657 by surplus magnitude.

### Import growth of 13.15% CAGR signals rising demand for Bags of polymers of ethylene

India's imports under HSN Code 39232100 have grown at 13.15% CAGR, reaching ₹171.35 Crore in FY 2024-25.

### HSN Code 39232100 contributes 18.67% of Sub-Chapter 3923 exports — ranked #2

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39232100 ranks #2 by export value — accounting for 18.67% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.08% share (rank #7).

## Related HSN Codes in Sub-Chapter 3923

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39232990: Sacks and bags of other plastics](https://busy.in/hsn/hsn-39232990/) | ₹4,107 Cr |
| #2 | HSN Code 39232100: Bags of polymers of ethylene (this hsn code) | ₹1,848 Cr |
| #3 | [HSN Code 39239090: Plastic Sanitary Ware: Baths, Sinks & More](https://busy.in/hsn/hsn-39239090/) | ₹1,791 Cr |
| #4 | [HSN Code 39235010: Caps, Closures & Stoppers for Bottles and Containers](https://busy.in/hsn/hsn-39235010/) | ₹627 Cr |
| #5 | [HSN Code 39233090: Carboys, bottles, flasks](https://busy.in/hsn/hsn-39233090/) | ₹542 Cr |
| #6 | [HSN Code 39231090: Boxes, cases, crates and similar article](https://busy.in/hsn/hsn-39231090/) | ₹392 Cr |
| #7 | [HSN Code 39235090: Stoppers, lids, caps and other closures : Other](https://busy.in/hsn/hsn-39235090/) | ₹332 Cr |
| #8 | [HSN Code 39231030: Insulated ware boxes and crates](https://busy.in/hsn/hsn-39231030/) | ₹91 Cr |
| #9 | [HSN Code 39234000: Spools, Cops, Bobbins\| Supports](https://busy.in/hsn/hsn-39234000/) | ₹72 Cr |
| #10 | [HSN Code 39239020: Other \| Aseptic Bags](https://busy.in/hsn/hsn-39239020/) | ₹52 Cr |