HSN code 39219032 is the 8-digit tariff item for flexible, lacquered (other plates, sheets, film, foil and strip, of plastics, other), under heading 3921 and sub-heading 392190 (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 39219032 at a glance
| Tariff item (8 digits) | 39219032 |
|---|---|
| Heading (4 digits) | 3921: Other plates, sheets, film, foil and strip, of plastics |
| Sub-heading (6 digits) | 392190: Other |
| Chapter | 39: Plastics and articles thereof |
| Description | Flexible, lacquered (other plates, sheets, film, foil and strip, of plastics, other) |
| 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. 122 (HSN 3921) covers "Other plates, sheets, film, foil and strip, of plastics" 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 |
|---|---|---|---|---|
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 122 |
Worked example: a ₹1,000 sale under HSN 39219032
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 (3921) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (392190) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39219032), 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 392190
- HSN 39219010: Thermocol (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219021: Rigid, lacquered (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219022: Flexible, lacquered (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219023: Rigid, metallised (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219024: Flexible, metallised (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219025: Rigid, laminated (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219026: Flexible, laminated (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219027: Architectural membrane (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219031: Rigid, lacquered (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219033: Rigid, metallised (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219034: Flexible, metallised (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219035: Rigid, laminated (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219036: Flexible, laminated (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219091: Rigid, lacquered (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219092: Flexible, lacquered (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219093: Rigid, metallised (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219094: Flexible, metallised (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219095: Rigid, laminated (other plates, sheets, film, foil and strip, of plastics, other) (18%)
- HSN 39219096: Flexible, laminated (other plates, sheets, film, foil and strip, of plastics, other) (18%)
See every rate entry for the heading on the HSN 3921 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).