---
title: "3921 HSN Code | HSN Code for Plastic sheets and strips in India"
description: "Know more about 3921 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3921 covering Plastic sheets and strips."
canonical: "https://busy.in/hsn/sub-chapter-3921/"
---

# HSN Sub-chapter 3921: Plastic sheets and strips

Other plates, sheets, film, foil and strip, of plastics

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 |
| --- | --- |
| 39211100 | [Cellular plastics (Styrene)](https://busy.in/hsn/hsn-39211100/) |
| 39211200 | [Cellular plastics (Vinyl chloride)0](https://busy.in/hsn/hsn-39211200/) |
| 39211310 | [Cellular plastics (Polyurethane – Flexible)](https://busy.in/hsn/hsn-39211310/) |
| 39211390 | [Cellular plastics (Polyurethane – Other)](https://busy.in/hsn/hsn-39211390/) |
| 39211400 | [Cellular plastics (Regenerated cellulose)](https://busy.in/hsn/hsn-39211400/) |
| 39211900 | [Cellular plastics (Other)](https://busy.in/hsn/hsn-39211900/) |
| 39219010 | [Thermocol](https://busy.in/hsn/hsn-39219010/) |
| 39219021 | [Rigid lacquered vinyl polymers](https://busy.in/hsn/hsn-39219021/) |
| 39219022 | [Flexible lacquered vinyl chloride](https://busy.in/hsn/hsn-39219022/) |
| 39219023 | [Rigid, metallised polymers](https://busy.in/hsn/hsn-39219023/) |
| 39219024 | [Flexible, metallised PVC](https://busy.in/hsn/hsn-39219024/) |
| 39219025 | [Rigid laminated vinyl polymers](https://busy.in/hsn/hsn-39219025/) |
| 39219026 | [Flexible laminated vinyl chloride](https://busy.in/hsn/hsn-39219026/) |
| 39219029 | [Other :Of polymers of vinyl chloride : Other](https://busy.in/hsn/hsn-39219029/) |
| 39219031 | [Rigid lacquered cellulose](https://busy.in/hsn/hsn-39219031/) |
| 39219032 | [Regenerated cellulose: Flexible, lacquered](https://busy.in/hsn/hsn-39219032/) |
| 39219033 | [Metallized cellulose](https://busy.in/hsn/hsn-39219033/) |
| 39219034 | [Regenerated cellulose, flexible](https://busy.in/hsn/hsn-39219034/) |
| 39219035 | [Rigid laminated cellulose](https://busy.in/hsn/hsn-39219035/) |
| 39219036 | [Regenerated cellulose: Flexible, laminated](https://busy.in/hsn/hsn-39219036/) |
| 39219039 | [Other \| Handles Of Cutlery Of Base Metal](https://busy.in/hsn/hsn-39219039/) |
| 39219091 | [Other \| Other \| Rigid, Lacquered](https://busy.in/hsn/hsn-39219091/) |
| 39219092 | [Other \| Other \| Flexible, Lacquered](https://busy.in/hsn/hsn-39219092/) |
| 39219093 | [Other \| Other \| Rigid, Metallised](https://busy.in/hsn/hsn-39219093/) |
| 39219094 | [Other \| Other \| Flexible, Metallised](https://busy.in/hsn/hsn-39219094/) |
| 39219095 | [Other \| Other \| Rigid, Laminated](https://busy.in/hsn/hsn-39219095/) |
| 39219096 | [Other \| Other \| Flexible, Laminated](https://busy.in/hsn/hsn-39219096/) |
| 39219099 | [Other plates, sheets, film, foil and strip of plastics \| Other](https://busy.in/hsn/hsn-39219099/) |

## Frequently asked questions

### What products are classified under HSN 3921

It includes Plastic sheets and strips

### How are warranty replacements of Plastic sheets and strips 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.

### Do spares or accessories of Plastic sheets and strips 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.

### Is the composition scheme suitable if I mainly trade Plastic sheets and strips?

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.

### How should I document Plastic sheets and strips sent for job work?

Use a delivery challan for sending Plastic sheets and strips 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.

### What should my invoice and records include for Plastic sheets and strips?

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 3921 (FY 2024-25)

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

- Exports: ₹3,583 Cr (+19.82% YoY) — 0.0968% of India's total exports
- Imports: ₹4,368 Cr (+1.81% YoY) — 0.0716% of India's total imports
- Trade balance: −₹785 Cr (Deficit); surplus rank #930 of 1233 sub-chapters
- Share of Chapter 39: 5.19% of its exports; import side 2.34%
- Rank within Chapter 39: #7 of 26 by export value; import-side #13

### Key metrics

- Export CAGR: 6.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #175 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +23.49% in FY 2021-22
- Contribution to Ch. 39: 5.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3921

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 | 2,427.91 | 0.1058% | — | 4.33% | 2,139.99 | 0.0596% | — | 2.01% | +287.92 | #165 |
| FY 2019-20 | 2,435.20 | 0.1103% | +0.30% | 4.97% | 2,318.45 | 0.0691% | +8.34% | 2.30% | +116.75 | #157 |
| FY 2020-21 | 2,445.36 | 0.1137% | +0.42% | 4.79% | 2,780.54 | 0.0954% | +19.93% | 2.83% | −335.18 | #164 |
| FY 2021-22 | 3,019.69 | 0.0962% | +23.49% | 4.48% | 3,845.95 | 0.0841% | +38.32% | 2.58% | −826.26 | #176 |
| FY 2022-23 | 3,078.28 | 0.0850% | +1.94% | 5.00% | 4,286.45 | 0.0746% | +11.45% | 2.31% | −1,208.17 | #182 |
| FY 2023-24 | 2,990.64 | 0.0827% | −2.85% | 4.89% | 4,290.34 | 0.0764% | +0.09% | 2.37% | −1,299.70 | #187 |
| FY 2024-25 | 3,583.32 | 0.0968% | +19.82% | 5.19% | 4,367.95 | 0.0716% | +1.81% | 2.34% | −784.63 | #175 |

- CAGR (7-year): exports 6.70%/yr, imports 12.63%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3921 export-import analysis

### Consistent export growth: 6.70% CAGR over 7 years

India's exports under HSN Sub-Chapter 3921 have grown at a compound annual rate of 6.70% over 7 fiscal years, rising from ₹2,427.91 Crore in FY 2018-19 to ₹3,583.32 Crore in FY 2024-25.

### HSN Sub-Chapter 3921 ranked #175 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3921 ranks #175 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #7 of 26. By trade surplus, it ranks #930 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3921 exports

The strongest single-year export movement for HSN Sub-Chapter 3921 was recorded in FY 2021-22, when exports surged by 23.49% over the prior year.

### India records a trade deficit of ₹784.63 Crore in HSN Sub-Chapter 3921 goods

In FY 2024-25, India's imports of ₹4,367.95 Cr exceeded exports of ₹3,583.32 Cr, resulting in a trade deficit of ₹784.63 Crore — ranking #930 of 1233 by surplus magnitude.

### Import growth of 12.63% CAGR signals rising demand for Plastic sheets and strips

India's imports under HSN Sub-Chapter 3921 have grown at 12.63% CAGR, reaching ₹4,367.95 Crore in FY 2024-25.

### HSN Sub-Chapter 3921 contributes 5.19% of Chapter 39 exports — ranked #7

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3921 ranks #7 by export value — accounting for 5.19% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.34% share (rank #13).

## 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 (this hsn sub-chapter) | ₹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/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 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/) |