---
title: "3912 HSN Code | HSN Code for Cellulose & derivatives in India"
description: "Know more about 3912 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3912 covering Cellulose & derivatives."
canonical: "https://busy.in/hsn/sub-chapter-3912/"
---

# HSN Sub-chapter 3912: Cellulose & derivatives

Cellulose and its chemical derivatives ,not elsewhere specified or included ,in primary forms

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 39121110 | [Non-plasticised cellulose acetate flakes](https://busy.in/hsn/hsn-39121110/) |
| 39121120 | [Cellulose acetates: Non-plasticised: Cellulose acetate moulding powder](https://busy.in/hsn/hsn-39121120/) |
| 39121130 | [Cellulose Acetates: Non-plasticised Cellulose Acetobutyrate Powder](https://busy.in/hsn/hsn-39121130/) |
| 39121140 | [Cellulose acetates: Non-plasticised: Cellulose nitrate, dynamic grade](https://busy.in/hsn/hsn-39121140/) |
| 39121190 | [Cellulose acetates : Non-plasticised: Other](https://busy.in/hsn/hsn-39121190/) |
| 39121210 | [Cellulose acetate flakes](https://busy.in/hsn/hsn-39121210/) |
| 39121220 | [Cellulose acetate powder](https://busy.in/hsn/hsn-39121220/) |
| 39121230 | [Cellulose acetates (Moulding powder)](https://busy.in/hsn/hsn-39121230/) |
| 39121290 | [Cellulose acetates (Other)](https://busy.in/hsn/hsn-39121290/) |
| 39122011 | [Cellulose nitrates (Non-plasticised, Moulding powders)](https://busy.in/hsn/hsn-39122011/) |
| 39122019 | [Non-plasticised cellulose nitrates](https://busy.in/hsn/hsn-39122019/) |
| 39122021 | [Cellulose nitrates (Plasticised, Moulding powders)](https://busy.in/hsn/hsn-39122021/) |
| 39122029 | [Cellulose nitrates: Plasticised](https://busy.in/hsn/hsn-39122029/) |
| 39123100 | [Carboxymethyl cellulose and salts](https://busy.in/hsn/hsn-39123100/) |
| 39123911 | [Ethylcellulose, non-plasticized](https://busy.in/hsn/hsn-39123911/) |
| 39123912 | [Methylcellulose, non-plasticised](https://busy.in/hsn/hsn-39123912/) |
| 39123919 | [Non-plasticized cellulose ethers](https://busy.in/hsn/hsn-39123919/) |
| 39123921 | [Cellulose ethers: Ethyl cellulose](https://busy.in/hsn/hsn-39123921/) |
| 39123922 | [Methyl cellulose](https://busy.in/hsn/hsn-39123922/) |
| 39123929 | [Cellulose ethers: Other](https://busy.in/hsn/hsn-39123929/) |
| 39129010 | [Cellulose propionate](https://busy.in/hsn/hsn-39129010/) |
| 39129020 | [Viscose Sponge](https://busy.in/hsn/hsn-39129020/) |
| 39129090 | [Other cellulose and chemical derivatives in primary forms](https://busy.in/hsn/hsn-39129090/) |

## Frequently asked questions

### What products are classified under HSN 3912

It includes Cellulose & derivatives

### Does MRP, weight or pack size change GST treatment for Cellulose & derivatives?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### How do I bill a kit or combo that includes Cellulose & derivatives?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Do spares or accessories of Cellulose & derivatives follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### How are warranty replacements of Cellulose & derivatives handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### What should my invoice and records include for Cellulose & derivatives?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 3912 (FY 2024-25)

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

- Exports: ₹1,513 Cr (+19.34% YoY) — 0.0409% of India's total exports
- Imports: ₹5,488 Cr (+14.82% YoY) — 0.0900% of India's total imports
- Trade balance: −₹3,975 Cr (Deficit); surplus rank #1094 of 1233 sub-chapters
- Share of Chapter 39: 2.19% of its exports; import side 2.94%
- Rank within Chapter 39: #14 of 26 by export value; import-side #11

### Key metrics

- Export CAGR: 17.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #315 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +29.85% in FY 2022-23
- Contribution to Ch. 39: 2.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3912

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 Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 563.90 | 0.0246% | — | 1.01% | 2,870.61 | 0.0799% | — | 2.69% | −2,306.71 | #398 |
| FY 2019-20 | 567.95 | 0.0257% | +0.72% | 1.16% | 2,832.61 | 0.0844% | −1.32% | 2.82% | −2,264.66 | #382 |
| FY 2020-21 | 720.58 | 0.0335% | +26.87% | 1.41% | 3,272.45 | 0.1123% | +15.53% | 3.33% | −2,551.87 | #364 |
| FY 2021-22 | 898.30 | 0.0286% | +24.66% | 1.33% | 3,897.07 | 0.0853% | +19.09% | 2.61% | −2,998.77 | #377 |
| FY 2022-23 | 1,166.48 | 0.0322% | +29.85% | 1.90% | 5,055.06 | 0.0879% | +29.71% | 2.72% | −3,888.58 | #357 |
| FY 2023-24 | 1,268.12 | 0.0350% | +8.71% | 2.07% | 4,779.72 | 0.0851% | −5.45% | 2.64% | −3,511.60 | #345 |
| FY 2024-25 | 1,513.33 | 0.0409% | +19.34% | 2.19% | 5,488.05 | 0.0900% | +14.82% | 2.94% | −3,974.72 | #315 |

- CAGR (7-year): exports 17.88%/yr, imports 11.41%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3912 export-import analysis

### Consistent export growth: 17.88% CAGR over 7 years

India's exports under HSN Sub-Chapter 3912 have grown at a compound annual rate of 17.88% over 7 fiscal years, rising from ₹563.90 Crore in FY 2018-19 to ₹1,513.33 Crore in FY 2024-25.

### HSN Sub-Chapter 3912 ranked #315 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3912 ranks #315 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #14 of 26. By trade surplus, it ranks #1094 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3912 exports

The strongest single-year export movement for HSN Sub-Chapter 3912 was recorded in FY 2022-23, when exports surged by 29.85% over the prior year.

### India records a trade deficit of ₹3,974.72 Crore in HSN Sub-Chapter 3912 goods

In FY 2024-25, India's imports of ₹5,488.05 Cr exceeded exports of ₹1,513.33 Cr, resulting in a trade deficit of ₹3,974.72 Crore — ranking #1094 of 1233 by surplus magnitude.

### Import growth of 11.41% CAGR signals rising demand for Cellulose & derivatives

India's imports under HSN Sub-Chapter 3912 have grown at 11.41% CAGR, reaching ₹5,488.05 Crore in FY 2024-25.

### HSN Sub-Chapter 3912 contributes 2.19% of Chapter 39 exports — ranked #14

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3912 ranks #14 by export value — accounting for 2.19% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.94% share (rank #11).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | [HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) | ₹9,898 Cr |
| #3 | [HSN Sub-Chapter 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | [HSN Sub-Chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |
| #14 | HSN Sub-Chapter 3912: Cellulose & derivatives (this hsn sub-chapter) | ₹1,513 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3914 | [Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/) |
| 3915 | [Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3917 | [Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |