---
title: "3918 HSN Code | HSN Code for Plastic floor coverings in India"
description: "Know more about 3918 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3918 covering Plastic floor coverings."
canonical: "https://busy.in/hsn/sub-chapter-3918/"
---

# HSN Sub-chapter 3918: Plastic floor coverings

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

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 |
| --- | --- |
| 39181010 | [Vinyl Chloride Copolymer Wall/Ceiling Coverings](https://busy.in/hsn/hsn-39181010/) |
| 39181090 | [Of Polymers Of Vinyl Chloride \| Other](https://busy.in/hsn/hsn-39181090/) |
| 39189010 | [Of other plastics : Floor coverings of linoxyne](https://busy.in/hsn/hsn-39189010/) |
| 39189020 | [Wall or Ceiling Coverings with Fabric Layers](https://busy.in/hsn/hsn-39189020/) |
| 39189090 | [Of Other Plastics \| Other](https://busy.in/hsn/hsn-39189090/) |

## Frequently asked questions

### What products are classified under HSN 3918

It includes Plastic floor coverings

### Can I claim ITC on inputs and services used for Plastic floor coverings?

If your outward supply of Plastic floor coverings is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Is the composition scheme suitable if I mainly trade Plastic floor coverings?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Any import/export nuance for Plastic floor coverings?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Can reverse charge ever apply to transactions involving Plastic floor coverings?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Plastic floor coverings are forward charge. Check the current notifications for any special cases before deciding.

### Does packaging or branding change how GST applies to Plastic floor coverings?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Plastic floor coverings is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How should I document Plastic floor coverings sent for job work?

Use a delivery challan for sending Plastic floor coverings to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 3918 (FY 2024-25)

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

- Exports: ₹1,155 Cr (+21.65% YoY) — 0.0312% of India's total exports
- Imports: ₹595 Cr (+10.13% YoY) — 0.0098% of India's total imports
- Trade balance: ₹559 Cr (Surplus); surplus rank #249 of 1233 sub-chapters
- Share of Chapter 39: 1.67% of its exports; import side 0.32%
- Rank within Chapter 39: #15 of 26 by export value; import-side #24

### Key metrics

- Export CAGR: 16.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #357 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +121.09% in FY 2021-22
- Contribution to Ch. 39: 1.67% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3918

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 | 471.53 | 0.0205% | — | 0.84% | 387.77 | 0.0108% | — | 0.36% | +83.76 | #432 |
| FY 2019-20 | 462.66 | 0.0209% | −1.88% | 0.94% | 447.43 | 0.0133% | +15.39% | 0.44% | +15.23 | #428 |
| FY 2020-21 | 330.26 | 0.0154% | −28.62% | 0.65% | 292.09 | 0.0100% | −34.72% | 0.30% | +38.17 | #501 |
| FY 2021-22 | 730.16 | 0.0233% | +121.09% | 1.08% | 405.45 | 0.0089% | +38.81% | 0.27% | +324.71 | #405 |
| FY 2022-23 | 679.80 | 0.0188% | −6.90% | 1.11% | 552.16 | 0.0096% | +36.18% | 0.30% | +127.64 | #441 |
| FY 2023-24 | 949.14 | 0.0262% | +39.62% | 1.55% | 540.59 | 0.0096% | −2.10% | 0.30% | +408.55 | #387 |
| FY 2024-25 | 1,154.59 | 0.0312% | +21.65% | 1.67% | 595.33 | 0.0098% | +10.13% | 0.32% | +559.26 | #357 |

- CAGR (7-year): exports 16.10%/yr, imports 7.41%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3918 export-import analysis

### Consistent export growth: 16.10% CAGR over 7 years

India's exports under HSN Sub-Chapter 3918 have grown at a compound annual rate of 16.10% over 7 fiscal years, rising from ₹471.53 Crore in FY 2018-19 to ₹1,154.59 Crore in FY 2024-25.

### HSN Sub-Chapter 3918 ranked #357 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3918 ranks #357 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #15 of 26. By trade surplus, it ranks #249 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3918 exports

The strongest single-year export movement for HSN Sub-Chapter 3918 was recorded in FY 2021-22, when exports surged by 121.09% over the prior year.

### India maintains a trade surplus of ₹559.26 Crore in HSN Sub-Chapter 3918 goods

In FY 2024-25, India's exports of ₹1,154.59 Cr exceeded imports of ₹595.33 Cr, resulting in a trade surplus of ₹559.26 Crore — ranking #249 of 1233 by surplus magnitude.

### Import growth of 7.41% CAGR signals stable import dependency for Plastic floor coverings

India's imports under HSN Sub-Chapter 3918 have grown at 7.41% CAGR, reaching ₹595.33 Crore in FY 2024-25.

### HSN Sub-Chapter 3918 contributes 1.67% of Chapter 39 exports — ranked #15

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3918 ranks #15 by export value — accounting for 1.67% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.32% share (rank #24).

## 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 |
| #15 | HSN Sub-Chapter 3918: Plastic floor coverings (this hsn sub-chapter) | ₹1,155 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/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 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/) |
| 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/) |