---
title: "HSN Code for PVC Sacks and Bags Including Cones: Other Plastics | HSN 39232910 GST Rate"
description: "Find HSN and GST Rates for 39232910 related to PVC Sacks and Bags Including Cones: Other Plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39232910/"
---

# HSN Code 39232910: PVC Sacks and Bags Including Cones: Other Plastics

- [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 other plastics: Of poly (vinyl chloride) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39232910 ?

It includes PVC Sacks and Bags Including Cones: Other Plastics

### Can we claim ITC on inputs used to trade PVC Sacks and Bags Including Cones: Other Plastics?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for PVC Sacks and Bags Including Cones: Other Plastics?

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.

### Any common misclassification issue with PVC Sacks and Bags Including Cones: Other Plastics?

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 PVC Sacks and Bags Including Cones: Other Plastics?

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 should mixed supplies be billed when PVC Sacks and Bags Including Cones: Other Plastics is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PVC Sacks and Bags Including Cones: Other Plastics; Nil for exempt items if applicable).

## India's trade performance: HSN Code 39232910 (FY 2024-25)

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

- Exports: ₹7 Cr (−36.59% YoY) — 0.0002% of India's total exports
- Imports: ₹8 Cr (+68.53% YoY) — 0.0001% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7499 of 12657 HSN codes
- Share of Sub-Chapter 3923: 0.07% of its exports; import side 0.22%
- Rank within Sub-Chapter 3923: #13 of 16 by export value; import-side #14

### Key metrics

- Export CAGR: 3.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6161 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +80.24% in FY 2021-22
- Contribution to Sub-Ch. 3923: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39232910

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 | 5.80 | 0.0003% | — | 0.10% | 10.40 | 0.0003% | — | 0.43% | −4.60 | #5680 |
| FY 2019-20 | 4.03 | 0.0002% | −30.52% | 0.07% | 6.52 | 0.0002% | −37.31% | 0.29% | −2.49 | #6110 |
| FY 2020-21 | 4.25 | 0.0002% | +5.46% | 0.07% | 8.55 | 0.0003% | +31.14% | 0.41% | −4.30 | #6127 |
| FY 2021-22 | 7.66 | 0.0002% | +80.24% | 0.09% | 7.02 | 0.0002% | −17.89% | 0.25% | +0.64 | #5826 |
| FY 2022-23 | 8.97 | 0.0002% | +17.10% | 0.11% | 4.49 | 0.0001% | −36.04% | 0.15% | +4.48 | #5773 |
| FY 2023-24 | 11.56 | 0.0003% | +28.87% | 0.13% | 4.48 | 0.0001% | −0.22% | 0.15% | +7.08 | #5532 |
| FY 2024-25 | 7.33 | 0.0002% | −36.59% | 0.07% | 7.55 | 0.0001% | +68.53% | 0.22% | −0.22 | #6161 |

- CAGR (7-year): exports 3.98%/yr, imports -5.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 39232910 export-import analysis

### Consistent export growth: 3.98% CAGR over 7 years

India's exports under HSN Code 39232910 have grown at a compound annual rate of 3.98% over 7 fiscal years, rising from ₹5.80 Crore in FY 2018-19 to ₹7.33 Crore in FY 2024-25.

### HSN Code 39232910 ranked #6161 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39232910 ranks #6161 out of 12657 HSN codes by total export value. Within Sub-Chapter 3923, it ranks #13 of 16. By trade surplus, it ranks #7499 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39232910 exports

The strongest single-year export movement for HSN Code 39232910 was recorded in FY 2021-22, when exports surged by 80.24% over the prior year.

### India records a trade deficit of ₹0.22 Crore in HSN Code 39232910 goods

In FY 2024-25, India's imports of ₹7.55 Cr exceeded exports of ₹7.33 Cr, resulting in a trade deficit of ₹0.22 Crore — ranking #7499 of 12657 by surplus magnitude.

### Import growth of -5.20% CAGR signals stable import dependency for PVC Sacks and Bags Including Cones: Other Plastics

India's imports under HSN Code 39232910 have grown at -5.20% CAGR, reaching ₹7.55 Crore in FY 2024-25.

### HSN Code 39232910 contributes 0.07% of Sub-Chapter 3923 exports — ranked #13

Among the 16 HSN codes under Sub-Chapter 3923, HSN Code 39232910 ranks #13 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.22% share (rank #14).

## 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](https://busy.in/hsn/hsn-39232100/) | ₹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 |
| #13 | HSN Code 39232910: PVC Sacks and Bags Including Cones: Other Plastics (this hsn code) | ₹7 Cr |