--- title: "HSN Code for Miscellaneous Plastic Builders’ Ware | HSN 39259090 GST Rate" description: "Find HSN and GST Rates for 39259090 related to Miscellaneous Plastic Builders’ Ware with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39259090/" --- # HSN Code 39259090: Miscellaneous Plastic Builders’ Ware - [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 3925: Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39259090 ? It includes Miscellaneous Plastic Builders’ Ware ### Does packaging or labelling change the GST for Miscellaneous Plastic Builders’ Ware? 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 Miscellaneous Plastic Builders’ Ware? 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 Miscellaneous Plastic Builders’ Ware is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Miscellaneous Plastic Builders’ Ware; Nil for exempt items if applicable). ### How much GST applies to Miscellaneous Plastic Builders’ Ware? Under HSN 39259090, Miscellaneous Plastic Builders’ Ware attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Miscellaneous Plastic Builders’ Ware? 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 Miscellaneous Plastic Builders’ Ware? 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 39259090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹516 Cr (+11.12% YoY) — 0.0140% of India's total exports - Imports: ₹607 Cr (+24.24% YoY) — 0.0100% of India's total imports - Trade balance: −₹91 Cr (Deficit); surplus rank #10727 of 12657 HSN codes - Share of Sub-Chapter 3925: 75.57% of its exports; import side 77.33% - Rank within Sub-Chapter 3925: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 21.02% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #988 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +140.47% in FY 2019-20 - Contribution to Sub-Ch. 3925: 75.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39259090 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. 3925 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3925 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 164.30 | 0.0072% | — | 62.69% | 424.09 | 0.0118% | — | 72.58% | −259.79 | #1503 | | FY 2019-20 | 395.09 | 0.0179% | +140.47% | 87.02% | 398.88 | 0.0119% | −5.94% | 73.30% | −3.79 | #794 | | FY 2020-21 | 196.22 | 0.0091% | −50.34% | 82.86% | 378.61 | 0.0130% | −5.08% | 71.60% | −182.39 | #1381 | | FY 2021-22 | 287.97 | 0.0092% | +46.76% | 82.22% | 415.98 | 0.0091% | +9.87% | 66.68% | −128.01 | #1319 | | FY 2022-23 | 406.50 | 0.0112% | +41.16% | 80.00% | 413.57 | 0.0072% | −0.58% | 71.55% | −7.07 | #1089 | | FY 2023-24 | 464.46 | 0.0128% | +14.26% | 78.72% | 488.61 | 0.0087% | +18.14% | 74.65% | −24.15 | #1023 | | FY 2024-25 | 516.11 | 0.0140% | +11.12% | 75.57% | 607.04 | 0.0100% | +24.24% | 77.33% | −90.93 | #988 | - CAGR (7-year): exports 21.02%/yr, imports 6.16%/yr (consistently Deficit) ## Key trade insights: HSN Code 39259090 export-import analysis ### Consistent export growth: 21.02% CAGR over 7 years India's exports under HSN Code 39259090 have grown at a compound annual rate of 21.02% over 7 fiscal years, rising from ₹164.30 Crore in FY 2018-19 to ₹516.11 Crore in FY 2024-25. ### HSN Code 39259090 ranked #988 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39259090 ranks #988 out of 12657 HSN codes by total export value. Within Sub-Chapter 3925, it ranks #1 of 5. By trade surplus, it ranks #10727 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39259090 exports The strongest single-year export movement for HSN Code 39259090 was recorded in FY 2019-20, when exports surged by 140.47% over the prior year. ### India records a trade deficit of ₹90.93 Crore in HSN Code 39259090 goods In FY 2024-25, India's imports of ₹607.04 Cr exceeded exports of ₹516.11 Cr, resulting in a trade deficit of ₹90.93 Crore — ranking #10727 of 12657 by surplus magnitude. ### Import growth of 6.16% CAGR signals stable import dependency for Miscellaneous Plastic Builders’ Ware India's imports under HSN Code 39259090 have grown at 6.16% CAGR, reaching ₹607.04 Crore in FY 2024-25. ### HSN Code 39259090 contributes 75.57% of Sub-Chapter 3925 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 3925, HSN Code 39259090 ranks #1 by export value — accounting for 75.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 77.33% share (rank #1). ## Related HSN Codes in Sub-Chapter 3925 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 39259090: Miscellaneous Plastic Builders’ Ware (this hsn code) | ₹516 Cr | | #2 | [HSN Code 39252000: Doors, windows, frames, thresholds](https://busy.in/hsn/hsn-39252000/) | ₹93 Cr | | #3 | [HSN Code 39251000: Large Capacity Containers: Reservoirs, Tanks, Vats](https://busy.in/hsn/hsn-39251000/) | ₹41 Cr | | #4 | [HSN Code 39259010: Other \| Of Polyurethane](https://busy.in/hsn/hsn-39259010/) | ₹21 Cr | | #5 | [HSN Code 39253000: Shutters/Blinds & Parts](https://busy.in/hsn/hsn-39253000/) | ₹12 Cr |