HSN Code 39232100 represents Bags of polymers of ethylene under GST classification. This code helps businesses identify Bags of polymers of ethylene correctly for billing, taxation, and trade. With HSN Code 39232100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Bags of polymers of ethylene.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 39232100 relates to the following description.
Plastics and articles thereof
Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Sacks and bags (including cones): Of polymers of ethylene
9%
9%
18%
0%
5% if the bags are bio-degradable; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 319.
Description of Goods
Sacks and bags (including cones): Of polymers of ethylene
Chapter
39 - Plastics and articles thereof
Sub Chapter
3923 - Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% if the bags are bio-degradable; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 319.
Bags of polymers of ethylene does not include products with the following descriptions.
Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles
Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics
Boxes, cases, crates and similar articles: Insulated ware
Boxes, cases, crates and similar articles: Packing for accommodating connectors
Boxes, cases, crates and similar articles: Other
Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)
Sacks and bags (including cones): Of other plastics: Other
Carboys, bottles, flasks and similar articles: Insulated ware
Carboys, bottles, flasks and similar articles: Other
Spools, cops, bobbins and similar supports
Stoppers, lids, caps and other closures : Caps and closures for bottles
Stoppers, lids, caps and other closures : Other
Other : Insulated ware
Other : Aseptic bags
Other : Other
Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles
Boxes, cases, crates and similar articles: Watch-box, jewellery box and similar containers of plastics
Boxes, cases, crates and similar articles: Insulated ware
Boxes, cases, crates and similar articles: Packing for accommodating connectors
Boxes, cases, crates and similar articles: Other
Sacks and bags (including cones): Of other plastics: Of poly (vinyl chloride)
Sacks and bags (including cones): Of other plastics: Other
Carboys, bottles, flasks and similar articles: Insulated ware
Carboys, bottles, flasks and similar articles: Other
Spools, cops, bobbins and similar supports
Stoppers, lids, caps and other closures : Caps and closures for bottles
Stoppers, lids, caps and other closures : Other
Other : Insulated ware
Other : Aseptic bags
Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹1,733 Cr
0.0444% of India’s total exports
India’s Imports
FY 2025-26₹189 Cr
0.0028% of India’s total imports
Trade Balance
FY 2025-26₹1,544 Cr
Surplus rank #262 of 12872 HSN codes
% of Sub-Chapter 3923
FY 2025-2616.24%
Share of Sub-Chapter 3923’s total exports in FY 2025-26
Import side: 4.92% of Sub-Chapter 3923’s imports
Rank Within Sub-Chapter 3923
FY 2025-26#3 of 16
Position by export value among HSN codes in Sub-Chapter 3923
Import-side rank: #7 of 16
At a glance
5.32%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#341
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+38.80%
Peak Growth Year
FY 2021-22 · strongest single-year move
16.24%
Contribution to Sub-Ch. 3923
Share of Sub-Chapter 3923 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+1,124.09
Exports
1,205.75 ₹ Cr
0.0528% share
— YoY
20.19% of Sub-Ch. 3923
Imports
81.66 ₹ Cr
0.0023% share
— YoY
3.35% of Sub-Ch. 3923
Balance
+1,037.41
Exports
1,107.01 ₹ Cr
0.0503% share
−8.19% YoY
18.17% of Sub-Ch. 3923
Imports
69.60 ₹ Cr
0.0021% share
−14.77% YoY
3.11% of Sub-Ch. 3923
Balance
+1,116.65
Exports
1,193.57 ₹ Cr
0.0555% share
+7.82% YoY
18.53% of Sub-Ch. 3923
Imports
76.92 ₹ Cr
0.0026% share
+10.52% YoY
3.72% of Sub-Ch. 3923
Balance
+1,443.51
Exports
1,656.72 ₹ Cr
0.0528% share
+38.80% YoY
19.71% of Sub-Ch. 3923
Imports
213.21 ₹ Cr
0.0047% share
+177.18% YoY
7.47% of Sub-Ch. 3923
Balance
+1,527.18
Exports
1,648.19 ₹ Cr
0.0455% share
−0.51% YoY
19.85% of Sub-Ch. 3923
Imports
121.01 ₹ Cr
0.0021% share
−43.24% YoY
4.17% of Sub-Ch. 3923
Balance
+1,562.08
Exports
1,712.22 ₹ Cr
0.0473% share
+3.88% YoY
19.42% of Sub-Ch. 3923
Imports
150.14 ₹ Cr
0.0027% share
+24.07% YoY
5.00% of Sub-Ch. 3923
Balance
+1,677.11
Exports
1,848.46 ₹ Cr
0.0502% share
+7.96% YoY
18.67% of Sub-Ch. 3923
Imports
171.35 ₹ Cr
0.0028% share
+14.13% YoY
5.08% of Sub-Ch. 3923
Balance
+1,543.99
Exports
1,732.99 ₹ Cr
0.0444% share
−6.25% YoY
16.24% of Sub-Ch. 3923
Imports
189.00 ₹ Cr
0.0028% share
+10.30% YoY
4.92% of Sub-Ch. 3923
CAGR · 8-Year
Exports
5.32% /yr
Imports
12.74% /yr
reference, FY 2025-26
Export
₹10,670.03 Cr
Import
₹3,844.42 Cr
Trade Balance
+6,825.61
India's exports under HSN Code 39232100 have grown at a compound annual rate of 5.32% over 8 fiscal years, rising from ₹1,205.75 Crore in FY 2018-19 to ₹1,732.99 Crore in FY 2025-26.
In FY 2025-26, HSN Code 39232100 ranks #341 out of 12872 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #3 of 16. By trade surplus, it ranks #262 of 12872.
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.
In FY 2025-26, India's exports of ₹1,732.99 Cr exceeded imports of ₹189.00 Cr, resulting in a trade surplus of ₹1,543.99 Crore — ranking #262 of 12872 by surplus magnitude.
India's imports under HSN Code 39232100 have grown at 12.74% CAGR, reaching ₹189.00 Crore in FY 2025-26.
Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39232100 ranks #3 by export value — accounting for 16.24% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 4.92% share (rank #7).
Clear answers to common queries about HSN Code 39232100 and GST compliance.
It includes 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.