HSN code 39209992 is the 8-digit tariff item for flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported), under heading 3920 and sub-heading 392099 (Chapter 39). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 39209992 at a glance
| Tariff item (8 digits) | 39209992 |
|---|---|
| Heading (4 digits) | 3920: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials |
| Sub-heading (6 digits) | 392099: Of other plastics |
| Chapter | 39: Plastics and articles thereof |
| Description | Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 121 (HSN 3920) covers "Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 121 |
Worked example: a ₹1,000 sale under HSN 39209992
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (3920) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (392099) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39209992), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 392099
- HSN 39209911: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209912: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209919: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39209921: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209922: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209929: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39209931: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209932: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209939: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39209941: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209942: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209949: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39209951: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209952: Flexible, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209959: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39209960: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
- HSN 39209991: Rigid, plain (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced... (18%)
- HSN 39209999: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated... (18%)
See every rate entry for the heading on the HSN 3920 page, or all Chapter 39 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).