--- title: "HSN Code for Latex/PF/UF/PVA Adhesives | HSN 35069110 GST Rate" description: "Find HSN and GST Rates for 35069110 related to Latex/PF/UF/PVA Adhesives with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-35069110/" --- # HSN Code 35069110: Latex/PF/UF/PVA Adhesives - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 35: Albuminoidal Substances, Modified Starches, Glues, Enzymes](https://busy.in/hsn/chapter-35/) - [Sub-chapter 3506: Prepared glues & adhesives for retail](https://busy.in/hsn/sub-chapter-3506/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Adhesives based on polymers of headings 3901 to 3913 or on rubber : Based on latex, phenol formaldehyde (PF),urea formaldehyde (UF) and polyvinyl alcohol (PVA) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 35069110 ? It includes Latex/PF/UF/PVA Adhesives ### How should mixed supplies be billed when Latex/PF/UF/PVA Adhesives is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Latex/PF/UF/PVA Adhesives; Nil for exempt items if applicable). ### How much GST applies to Latex/PF/UF/PVA Adhesives? Under HSN 35069110, Latex/PF/UF/PVA Adhesives attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Latex/PF/UF/PVA Adhesives? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Latex/PF/UF/PVA Adhesives? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Latex/PF/UF/PVA Adhesives? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 35069110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹110 Cr (+31.54% YoY) — 0.0030% of India's total exports - Imports: ₹25 Cr (−56.87% YoY) — 0.0004% of India's total imports - Trade balance: ₹86 Cr (Surplus); surplus rank #1711 of 12657 HSN codes - Share of Sub-Chapter 3506: 10.47% of its exports; import side 0.80% - Rank within Sub-Chapter 3506: #3 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: 14.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2531 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +55.54% in FY 2021-22 - Contribution to Sub-Ch. 3506: 10.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 35069110 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 Sub-Ch. 3506 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3506 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 49.53 | 0.0022% | — | 9.29% | 40.40 | 0.0011% | — | 2.73% | +9.13 | #2866 | | FY 2019-20 | 49.61 | 0.0023% | +0.16% | 9.16% | 41.81 | 0.0012% | +3.49% | 2.63% | +7.80 | #2881 | | FY 2020-21 | 41.59 | 0.0019% | −16.17% | 7.79% | 52.95 | 0.0018% | +26.64% | 3.42% | −11.36 | #3195 | | FY 2021-22 | 64.69 | 0.0021% | +55.54% | 8.90% | 84.98 | 0.0019% | +60.49% | 4.02% | −20.29 | #2995 | | FY 2022-23 | 84.74 | 0.0023% | +30.99% | 9.06% | 108.24 | 0.0019% | +27.37% | 4.09% | −23.50 | #2769 | | FY 2023-24 | 83.92 | 0.0023% | −0.97% | 8.91% | 57.11 | 0.0010% | −47.24% | 2.10% | +26.81 | #2812 | | FY 2024-25 | 110.39 | 0.0030% | +31.54% | 10.47% | 24.63 | 0.0004% | −56.87% | 0.80% | +85.76 | #2531 | - CAGR (7-year): exports 14.29%/yr, imports -7.92%/yr (consistently Surplus) ## Key trade insights: HSN Code 35069110 export-import analysis ### Consistent export growth: 14.29% CAGR over 7 years India's exports under HSN Code 35069110 have grown at a compound annual rate of 14.29% over 7 fiscal years, rising from ₹49.53 Crore in FY 2018-19 to ₹110.39 Crore in FY 2024-25. ### HSN Code 35069110 ranked #2531 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 35069110 ranks #2531 out of 12657 HSN codes by total export value. Within Sub-Chapter 3506, it ranks #3 of 6. By trade surplus, it ranks #1711 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 35069110 exports The strongest single-year export movement for HSN Code 35069110 was recorded in FY 2021-22, when exports surged by 55.54% over the prior year. ### India maintains a trade surplus of ₹85.76 Crore in HSN Code 35069110 goods In FY 2024-25, India's exports of ₹110.39 Cr exceeded imports of ₹24.63 Cr, resulting in a trade surplus of ₹85.76 Crore — ranking #1711 of 12657 by surplus magnitude. ### Import growth of -7.92% CAGR signals stable import dependency for Latex/PF/UF/PVA Adhesives India's imports under HSN Code 35069110 have grown at -7.92% CAGR, reaching ₹24.63 Crore in FY 2024-25. ### HSN Code 35069110 contributes 10.47% of Sub-Chapter 3506 exports — ranked #3 Among the 6 HSN codes under Sub-Chapter 3506, HSN Code 35069110 ranks #3 by export value — accounting for 10.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.80% share (rank #5). ## Related HSN Codes in Sub-Chapter 3506 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 35069190: Adhesives based on polymers](https://busy.in/hsn/hsn-35069190/) | ₹559 Cr | | #2 | [HSN Code 35061000: Retail-Sized Glues and Adhesives (Up to 1 KG)](https://busy.in/hsn/hsn-35061000/) | ₹272 Cr | | #3 | HSN Code 35069110: Latex/PF/UF/PVA Adhesives (this hsn code) | ₹110 Cr | | #4 | [HSN Code 35069999: Prepared Glues and Adhesives](https://busy.in/hsn/hsn-35069999/) | ₹106 Cr | | #5 | [HSN Code 35069910: Phenol/Urea/Cresol Formaldehyde Glue](https://busy.in/hsn/hsn-35069910/) | ₹3 Cr | | #6 | [HSN Code 35069991: Starch/Gum/Latex/PF/UF/PVA Adhesives](https://busy.in/hsn/hsn-35069991/) | ₹3 Cr |