3918 HSN Code: Plastic floor coverings

HSN Sub Chapter 3918 represents Plastic floor coverings under GST classification. This code helps businesses identify Plastic floor coverings correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 3918, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Plastic floor coverings.

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New GST Rate for HSN Code 3918

GST Rate for Plastic floor coverings under HSN Code 3918. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

39

HSN Code

3918

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3918

Following tariff HSN codes fall under Plastic floor coverings.

Tariff HSN

39181010

Description

Of polymers of vinyl chloride : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts

Tariff HSN

39181090

Description

Of polymers of vinyl chloride : Other

Tariff HSN

39189010

Description

Of other plastics : Floor coverings of linoxyne

Tariff HSN

39189020

Description

Of other plastics : Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts

Tariff HSN

39189090

Description

Of other plastics : Other

India’s Trade Performance — HSN Sub-Chapter 3918 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,155 Cr

+21.65% vs FY 2023-24

0.0312% of India’s total exports

India’s Imports

FY 2024-25

₹595 Cr

+10.13% vs FY 2023-24

0.0098% of India’s total imports

Trade Balance

FY 2024-25

₹559 Cr

Trade Surplus

Surplus rank #249 of 1233 subchapters

% of Chapter 39

FY 2024-25

1.67%

Share of Chapter 39’s total exports in FY 2024-25

Import side: 0.32% of Chapter 39’s imports

Rank Within Chapter 39

FY 2024-25

#15 of 26

Position by export value among subchapters in Chapter 39

Import-side rank: #24 of 26

At a glance

16.10%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#357

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+121.09%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.67%

Contribution to Ch. 39

Share of Chapter 39 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #432

Balance

+83.76

Exports

471.53 ₹ Cr

0.0205% share

— YoY

0.84% of Ch. 39

Imports

387.77 ₹ Cr

0.0108% share

— YoY

0.36% of Ch. 39

FY 2019-20 Exp. Rank #428

Balance

+15.23

Exports

462.66 ₹ Cr

0.0209% share

−1.88% YoY

0.94% of Ch. 39

Imports

447.43 ₹ Cr

0.0133% share

+15.39% YoY

0.44% of Ch. 39

FY 2020-21 Exp. Rank #501

Balance

+38.17

Exports

330.26 ₹ Cr

0.0154% share

−28.62% YoY

0.65% of Ch. 39

Imports

292.09 ₹ Cr

0.0100% share

−34.72% YoY

0.30% of Ch. 39

FY 2021-22 Exp. Rank #405

Balance

+324.71

Exports

730.16 ₹ Cr

0.0233% share

+121.09% YoY

1.08% of Ch. 39

Imports

405.45 ₹ Cr

0.0089% share

+38.81% YoY

0.27% of Ch. 39

FY 2022-23 Exp. Rank #441

Balance

+127.64

Exports

679.80 ₹ Cr

0.0188% share

−6.90% YoY

1.11% of Ch. 39

Imports

552.16 ₹ Cr

0.0096% share

+36.18% YoY

0.30% of Ch. 39

FY 2023-24 Exp. Rank #387

Balance

+408.55

Exports

949.14 ₹ Cr

0.0262% share

+39.62% YoY

1.55% of Ch. 39

Imports

540.59 ₹ Cr

0.0096% share

−2.10% YoY

0.30% of Ch. 39

FY 2024-25 Exp. Rank #357

Balance

+559.26

Exports

1,154.59 ₹ Cr

0.0312% share

+21.65% YoY

1.67% of Ch. 39

Imports

595.33 ₹ Cr

0.0098% share

+10.13% YoY

0.32% of Ch. 39

CAGR · 7-Year

Exports

16.10% /yr

Imports

7.41% /yr

Consistently Surplus
Chapter 39 total

reference, FY 2024-25

Export

₹69,000.07 Cr

Import

₹1,86,903.34 Cr

Trade Balance

−1,17,903.27

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3918 ranks #357 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3918 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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