---
title: "3920 HSN Code | HSN Code for Plastic Plates & Sheets in India"
description: "Know more about 3920 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3920 covering Plastic Plates & Sheets."
canonical: "https://busy.in/hsn/sub-chapter-3920/"
---

# HSN Sub-chapter 3920: Plastic Plates & Sheets

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

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 |
| --- | --- |
| 39201011 | [Polyethylene sheets: Rigid, plain](https://busy.in/hsn/hsn-39201011/) |
| 39201012 | [Flexible polyethylene sheets](https://busy.in/hsn/hsn-39201012/) |
| 39201013 | [Bleached Polyester Fabrics (Mixed Filaments)](https://busy.in/hsn/hsn-39201013/) |
| 39201019 | [Polyethylene sheets, other](https://busy.in/hsn/hsn-39201019/) |
| 39201091 | [Of polymers of ehtylene : Other : Rigid, plain](https://busy.in/hsn/hsn-39201091/) |
| 39201092 | [Of polymers of ehtylene : Other : Flexible, plain](https://busy.in/hsn/hsn-39201092/) |
| 39201099 | [Of Polymers Of Ehtylene \|Other \| Other](https://busy.in/hsn/hsn-39201099/) |
| 39202010 | [Of Polymers Of Propylene \| Rigid, Plain](https://busy.in/hsn/hsn-39202010/) |
| 39202020 | [Polymers Of Propylene\| Flexible, Plain](https://busy.in/hsn/hsn-39202020/) |
| 39202090 | [Of Polymers Of Propylene \| Other](https://busy.in/hsn/hsn-39202090/) |
| 39203010 | [Of Polymers Of Styrene \|Rigid, Plain](https://busy.in/hsn/hsn-39203010/) |
| 39203020 | [Of Polymers Of Styrene \|Flexible, Plain](https://busy.in/hsn/hsn-39203020/) |
| 39203090 | [Of Polymers Of Styrene \|Other](https://busy.in/hsn/hsn-39203090/) |
| 39204300 | [Geomembrane (Polyethylene, IS 16352)](https://busy.in/hsn/hsn-39204300/) |
| 39204900 | [Of Polymers Of Vinyl Chloride](https://busy.in/hsn/hsn-39204900/) |
| 39205111 | [Acrylic Polymer Sheets: Poly (Methyl Methacrylate), Rigid Plain](https://busy.in/hsn/hsn-39205111/) |
| 39205112 | [Acrylic Polymer Sheets: Poly (Methyl Methacrylate), Flexible, Plain](https://busy.in/hsn/hsn-39205112/) |
| 39205119 | [PMMA sheets](https://busy.in/hsn/hsn-39205119/) |
| 39205191 | [Rigid Plain Acrylic Polymer Sheets: Poly (Methyl Methacrylate)](https://busy.in/hsn/hsn-39205191/) |
| 39205192 | [Flexible Acrylic Polymer Sheets: Poly (Methyl Methacrylate)](https://busy.in/hsn/hsn-39205192/) |
| 39205199 | [Poly(methyl methacrylate) products](https://busy.in/hsn/hsn-39205199/) |
| 39205911 | [Polyacrylate sheets: Rigid, plain](https://busy.in/hsn/hsn-39205911/) |
| 39205912 | [Polyacrylate sheets, flexible](https://busy.in/hsn/hsn-39205912/) |
| 39205919 | [Polyacrylate sheets](https://busy.in/hsn/hsn-39205919/) |
| 39205991 | [Of acrylic polymers: Other : Other : Rigid, plain](https://busy.in/hsn/hsn-39205991/) |
| 39205992 | [Acrylic polymers](https://busy.in/hsn/hsn-39205992/) |
| 39205999 | [Acrylic polymers: Other](https://busy.in/hsn/hsn-39205999/) |
| 39206110 | [Rigid Plain Polycarbonate Sheets](https://busy.in/hsn/hsn-39206110/) |
| 39206120 | [Flexible Plain Polycarbonate Sheets](https://busy.in/hsn/hsn-39206120/) |
| 39206190 | [Cotton Carpets (Non-Durries)](https://busy.in/hsn/hsn-39206190/) |
| 39206210 | [Rigid Plain Poly(ethylene terephthalate)](https://busy.in/hsn/hsn-39206210/) |
| 39206220 | [Flexible Plain Poly(ethylene terephthalate)](https://busy.in/hsn/hsn-39206220/) |
| 39206290 | [Other Poly(ethylene terephthalate)](https://busy.in/hsn/hsn-39206290/) |
| 39206310 | [Rigid Plain Unsaturated Polyester](https://busy.in/hsn/hsn-39206310/) |
| 39206320 | [Other Polyester Packaging Film](https://busy.in/hsn/hsn-39206320/) |
| 39206390 | [Other Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39206390/) |
| 39206911 | [Rigid Plain Polyester Packaging Film](https://busy.in/hsn/hsn-39206911/) |
| 39206912 | [Flexible Plain Polyester Packaging Film](https://busy.in/hsn/hsn-39206912/) |
| 39206919 | [Cellulose Nitrate/Celluloid Sheets](https://busy.in/hsn/hsn-39206919/) |
| 39206921 | [Rigid Plain Polyester Sun/Dust Control Film](https://busy.in/hsn/hsn-39206921/) |
| 39206922 | [Flexible Plain Polyester Sun/Dust Control Film](https://busy.in/hsn/hsn-39206922/) |
| 39206929 | [Other Polyester Sun/Dust Control Film](https://busy.in/hsn/hsn-39206929/) |
| 39206931 | [Rigid Plain Polyester Film](https://busy.in/hsn/hsn-39206931/) |
| 39206932 | [Flexible Plain Polyester Film](https://busy.in/hsn/hsn-39206932/) |
| 39206939 | [Other Polyester Film](https://busy.in/hsn/hsn-39206939/) |
| 39206991 | [Rigid Plain Polyester Sheets](https://busy.in/hsn/hsn-39206991/) |
| 39206992 | [Flexible Plain Polyester Sheets](https://busy.in/hsn/hsn-39206992/) |
| 39206999 | [Other Non-Cellular Polyester Sheets](https://busy.in/hsn/hsn-39206999/) |
| 39207111 | [Rigid Plain Other Cellulose Derivative Sheets](https://busy.in/hsn/hsn-39207111/) |
| 39207119 | [Transparent Cellophane Film](https://busy.in/hsn/hsn-39207119/) |
| 39207121 | [Plain Cellulose Nitrate/Celluloid Sheets](https://busy.in/hsn/hsn-39207121/) |
| 39207129 | [Oil Extended Styrene Butadiene Rubber](https://busy.in/hsn/hsn-39207129/) |
| 39207191 | [Other Regenerated Cellulose](https://busy.in/hsn/hsn-39207191/) |
| 39207192 | [Other Transparent Cellophane](https://busy.in/hsn/hsn-39207192/) |
| 39207199 | [Flexible Plain Other Regenerated Cellulose](https://busy.in/hsn/hsn-39207199/) |
| 39207210 | [Flexible Plain Vulcanised Fibre Sheets](https://busy.in/hsn/hsn-39207210/) |
| 39207220 | [Other Vulcanised Fibre Sheets](https://busy.in/hsn/hsn-39207220/) |
| 39207290 | [Rigid Plain Poly(vinyl butyral) Sheets](https://busy.in/hsn/hsn-39207290/) |
| 39207311 | [Flexible Plain Plasticized Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207311/) |
| 39207312 | [Other Non-Plasticized Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207312/) |
| 39207319 | [Rigid Plain Non-Plasticized Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207319/) |
| 39207321 | [Rigid Plain Plasticized Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207321/) |
| 39207322 | [Plasticized Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207322/) |
| 39207329 | [Other Plasticized Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207329/) |
| 39207391 | [Frozen Swine Meat (Pre-packaged)](https://busy.in/hsn/hsn-39207391/) |
| 39207392 | [Flexible Plain Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207392/) |
| 39207399 | [Cellulose Acetate Plastics: Other Plates, Sheets & Films](https://busy.in/hsn/hsn-39207399/) |
| 39207911 | [Rigid Cellulose Nitrate/Celluloid Sheets](https://busy.in/hsn/hsn-39207911/) |
| 39207912 | [Flexible Cellulose Nitrate/Celluloid Sheets](https://busy.in/hsn/hsn-39207912/) |
| 39207919 | [Other Cellulose Nitrate/Celluloid Sheets](https://busy.in/hsn/hsn-39207919/) |
| 39207991 | [Other Cellulose Derivative Sheets](https://busy.in/hsn/hsn-39207991/) |
| 39207992 | [Rigid Plain Cellulose Acetate Sheets](https://busy.in/hsn/hsn-39207992/) |
| 39207999 | [Flexible Plain Other Cellulose Derivative Sheets](https://busy.in/hsn/hsn-39207999/) |
| 39209110 | [Rigid, plain poly (vinyl butyral)](https://busy.in/hsn/hsn-39209110/) |
| 39209111 | [Flexible Plain Poly(vinyl butyral) Sheets](https://busy.in/hsn/hsn-39209111/) |
| 39209112 | [Other Poly(vinyl butyral) Sheets](https://busy.in/hsn/hsn-39209112/) |
| 39209119 | [Rubber Conveyor Belts: <25% Rubber, Plastic Reinf.](https://busy.in/hsn/hsn-39209119/) |
| 39209120 | [Poly (vinyl butyral): Flexible, plain](https://busy.in/hsn/hsn-39209120/) |
| 39209190 | [Of other plastics: Of poly (vinyl butyral): Other](https://busy.in/hsn/hsn-39209190/) |
| 39209211 | [Rigid Polyamide Fluoride Film: Other Plastics](https://busy.in/hsn/hsn-39209211/) |
| 39209212 | [Polyamide Fluoride Film: Flexible, Plain, Other Plastics](https://busy.in/hsn/hsn-39209212/) |
| 39209219 | [Polyamide fluoride film](https://busy.in/hsn/hsn-39209219/) |
| 39209291 | [Polyamides, rigid and plain](https://busy.in/hsn/hsn-39209291/) |
| 39209292 | [Flexible polyamides](https://busy.in/hsn/hsn-39209292/) |
| 39209299 | [Of other plastics: Of polyamides : Other : Other](https://busy.in/hsn/hsn-39209299/) |
| 39209310 | [Of other plastics: Of amino-resins : Rigid, plain](https://busy.in/hsn/hsn-39209310/) |
| 39209320 | [Flexible plastics](https://busy.in/hsn/hsn-39209320/) |
| 39209390 | [Plastics\| Amino-Resins](https://busy.in/hsn/hsn-39209390/) |
| 39209410 | [Phenolic resins: Rigid, plain](https://busy.in/hsn/hsn-39209410/) |
| 39209420 | [Phenolic resins, flexible](https://busy.in/hsn/hsn-39209420/) |
| 39209490 | [Of other plastics: Of phenolic resins : Other](https://busy.in/hsn/hsn-39209490/) |
| 39209911 | [Other Poly(vinyl acetate)](https://busy.in/hsn/hsn-39209911/) |
| 39209912 | [Regenerated Cellulose Based Other Plastics](https://busy.in/hsn/hsn-39209912/) |
| 39209919 | [Flexible Plain Poly(vinyl acetate)](https://busy.in/hsn/hsn-39209919/) |
| 39209921 | [Rigid Vinyl Plastic Films, Sheets & Strips: Plain](https://busy.in/hsn/hsn-39209921/) |
| 39209922 | [Flexible Vinyl Plastic Films, Sheets and Strips](https://busy.in/hsn/hsn-39209922/) |
| 39209929 | [Vinyl plastics: Other](https://busy.in/hsn/hsn-39209929/) |
| 39209931 | [Rigid Plain Vinyl Chloride-Vinyl Acetate Copolymer Sheets](https://busy.in/hsn/hsn-39209931/) |
| 39209932 | [Flexible Plain Vinyl Chloride-Vinyl Acetate Copolymer Sheets](https://busy.in/hsn/hsn-39209932/) |
| 39209939 | [Other Vinyl Chloride-Vinyl Acetate Copolymer Sheets](https://busy.in/hsn/hsn-39209939/) |
| 39209941 | [PTFE Sheets: Rigid, Plain Poly (Tetrafluoro-Ethylene)](https://busy.in/hsn/hsn-39209941/) |
| 39209942 | [PTFE Sheets, Flexible & Plain: Other Plastics](https://busy.in/hsn/hsn-39209942/) |
| 39209949 | [PTFE sheet: Other plastics](https://busy.in/hsn/hsn-39209949/) |
| 39209951 | [Other plastics: Reflective sheeting](https://busy.in/hsn/hsn-39209951/) |
| 39209952 | [Retro reflective plain sheeting](https://busy.in/hsn/hsn-39209952/) |
| 39209959 | [Plastics: Retro reflective sheeting](https://busy.in/hsn/hsn-39209959/) |
| 39209960 | [Rigid Plain Poly(vinyl acetate)](https://busy.in/hsn/hsn-39209960/) |
| 39209991 | [Of Other Plastics\| Other \| Rigid, Plain](https://busy.in/hsn/hsn-39209991/) |
| 39209992 | [Plastics\| Flexible, Plain](https://busy.in/hsn/hsn-39209992/) |
| 39209999 | [Of Other Plastics\| Other \| Other](https://busy.in/hsn/hsn-39209999/) |

## Frequently asked questions

### What products are classified under HSN 3920

It includes Plastic Plates & Sheets

### How are warranty replacements of Plastic Plates & Sheets 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.

### Is the composition scheme suitable if I mainly trade Plastic Plates & Sheets?

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.

### Can I claim ITC on inputs and services used for Plastic Plates & Sheets?

If your outward supply of Plastic Plates & Sheets 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.

### Do spares or accessories of Plastic Plates & Sheets 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 do I bill a kit or combo that includes Plastic Plates & Sheets?

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.

### Any special steps when selling Plastic Plates & Sheets through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 3920 (FY 2024-25)

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

- Exports: ₹11,803 Cr (+17.57% YoY) — 0.3187% of India's total exports
- Imports: ₹15,143 Cr (+0.30% YoY) — 0.2483% of India's total imports
- Trade balance: −₹3,340 Cr (Deficit); surplus rank #1074 of 1233 sub-chapters
- Share of Chapter 39: 17.11% of its exports; import side 8.10%
- Rank within Chapter 39: #1 of 26 by export value; import-side #5

### Key metrics

- Export CAGR: 8.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #48 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +33.86% in FY 2021-22
- Contribution to Ch. 39: 17.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3920

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 | 7,218.61 | 0.3145% | — | 12.87% | 8,215.15 | 0.2288% | — | 7.71% | −996.54 | #53 |
| FY 2019-20 | 6,914.74 | 0.3131% | −4.21% | 14.12% | 8,467.00 | 0.2524% | +3.07% | 8.42% | −1,552.26 | #58 |
| FY 2020-21 | 8,004.83 | 0.3722% | +15.76% | 15.69% | 7,887.31 | 0.2707% | −6.85% | 8.02% | +117.52 | #41 |
| FY 2021-22 | 10,715.06 | 0.3414% | +33.86% | 15.89% | 12,436.36 | 0.2721% | +57.68% | 8.34% | −1,721.30 | #43 |
| FY 2022-23 | 10,202.65 | 0.2818% | −4.78% | 16.58% | 14,454.61 | 0.2514% | +16.23% | 7.79% | −4,251.96 | #53 |
| FY 2023-24 | 10,039.25 | 0.2775% | −1.60% | 16.43% | 15,098.07 | 0.2688% | +4.45% | 8.35% | −5,058.82 | #59 |
| FY 2024-25 | 11,803.27 | 0.3187% | +17.57% | 17.11% | 15,142.84 | 0.2483% | +0.30% | 8.10% | −3,339.57 | #48 |

- CAGR (7-year): exports 8.54%/yr, imports 10.73%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3920 export-import analysis

### Consistent export growth: 8.54% CAGR over 7 years

India's exports under HSN Sub-Chapter 3920 have grown at a compound annual rate of 8.54% over 7 fiscal years, rising from ₹7,218.61 Crore in FY 2018-19 to ₹11,803.27 Crore in FY 2024-25.

### HSN Sub-Chapter 3920 ranked #48 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3920 ranks #48 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #1 of 26. By trade surplus, it ranks #1074 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3920 exports

The strongest single-year export movement for HSN Sub-Chapter 3920 was recorded in FY 2021-22, when exports surged by 33.86% over the prior year.

### India records a trade deficit of ₹3,339.57 Crore in HSN Sub-Chapter 3920 goods

In FY 2024-25, India's imports of ₹15,142.84 Cr exceeded exports of ₹11,803.27 Cr, resulting in a trade deficit of ₹3,339.57 Crore — ranking #1074 of 1233 by surplus magnitude.

### Import growth of 10.73% CAGR signals rising demand for Plastic Plates & Sheets

India's imports under HSN Sub-Chapter 3920 have grown at 10.73% CAGR, reaching ₹15,142.84 Crore in FY 2024-25.

### HSN Sub-Chapter 3920 contributes 17.11% of Chapter 39 exports — ranked #1

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3920 ranks #1 by export value — accounting for 17.11% of the chapter's total exports in FY 2024-25. On the import side, it holds 8.10% share (rank #5).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 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/) |