---
title: "HSN Code for Starch/Gum/Latex/PF/UF/PVA Adhesives | HSN 35069991 GST Rate"
description: "Find HSN and GST Rates for 35069991 related to Starch/Gum/Latex/PF/UF/PVA Adhesives with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-35069991/"
---

# HSN Code 35069991: Starch/Gum/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 : Other : Prepared glues and other prepared adhesives not elsewhere specified or included : Based on starch, gum, latex, PF, UF and PVA | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 35069991 ?

It includes Starch/Gum/Latex/PF/UF/PVA Adhesives

### How much GST applies to Starch/Gum/Latex/PF/UF/PVA Adhesives?

Under HSN 35069991, Starch/Gum/Latex/PF/UF/PVA Adhesives attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Starch/Gum/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.

### How should mixed supplies be billed when Starch/Gum/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 Starch/Gum/Latex/PF/UF/PVA Adhesives; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Starch/Gum/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.

### Does packaging or labelling change the GST for Starch/Gum/Latex/PF/UF/PVA Adhesives?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Starch/Gum/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.

## India's trade performance: HSN Code 35069991 (FY 2024-25)

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

- Exports: ₹3 Cr (+66.08% YoY) — 0.0001% of India's total exports
- Imports: ₹3 Cr (−33.93% YoY) — 0.0001% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7682 of 12657 HSN codes
- Share of Sub-Chapter 3506: 0.27% of its exports; import side 0.11%
- Rank within Sub-Chapter 3506: #6 of 6 by export value; import-side #6

### Key metrics

- Export CAGR: -4.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7257 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +66.08% in FY 2024-25
- Contribution to Sub-Ch. 3506: 0.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 35069991

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 | 3.86 | 0.0002% | — | 0.72% | 3.78 | 0.0001% | — | 0.26% | +0.08 | #6175 |
| FY 2019-20 | 1.59 | 0.0001% | −58.81% | 0.29% | 3.56 | 0.0001% | −5.82% | 0.22% | −1.97 | #7161 |
| FY 2020-21 | 1.33 | 0.0001% | −16.35% | 0.25% | 3.41 | 0.0001% | −4.21% | 0.22% | −2.08 | #7398 |
| FY 2021-22 | 1.53 | 0.0000% | +15.04% | 0.21% | 3.14 | 0.0001% | −7.92% | 0.15% | −1.61 | #7601 |
| FY 2022-23 | 1.92 | 0.0001% | +25.49% | 0.21% | 4.24 | 0.0001% | +35.03% | 0.16% | −2.32 | #7477 |
| FY 2023-24 | 1.71 | 0.0000% | −10.94% | 0.18% | 5.01 | 0.0001% | +18.16% | 0.18% | −3.30 | #7732 |
| FY 2024-25 | 2.84 | 0.0001% | +66.08% | 0.27% | 3.31 | 0.0001% | −33.93% | 0.11% | −0.47 | #7257 |

- CAGR (7-year): exports -4.99%/yr, imports -2.19%/yr (consistently Deficit)

## Key trade insights: HSN Code 35069991 export-import analysis

### Export decline: -4.99% CAGR over 7 years

India's exports under HSN Code 35069991 have declined at a compound annual rate of -4.99% over 7 fiscal years, falling from ₹3.86 Crore in FY 2018-19 to ₹2.84 Crore in FY 2024-25.

### HSN Code 35069991 ranked #7257 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 35069991 ranks #7257 out of 12657 HSN codes by total export value. Within Sub-Chapter 3506, it ranks #6 of 6. By trade surplus, it ranks #7682 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 35069991 exports

The strongest single-year export movement for HSN Code 35069991 was recorded in FY 2024-25, when exports surged by 66.08% over the prior year.

### India records a trade deficit of ₹0.47 Crore in HSN Code 35069991 goods

In FY 2024-25, India's imports of ₹3.31 Cr exceeded exports of ₹2.84 Cr, resulting in a trade deficit of ₹0.47 Crore — ranking #7682 of 12657 by surplus magnitude.

### Import growth of -2.19% CAGR signals stable import dependency for Starch/Gum/Latex/PF/UF/PVA Adhesives

India's imports under HSN Code 35069991 have grown at -2.19% CAGR, reaching ₹3.31 Crore in FY 2024-25.

### HSN Code 35069991 contributes 0.27% of Sub-Chapter 3506 exports — ranked #6

Among the 6 HSN codes under Sub-Chapter 3506, HSN Code 35069991 ranks #6 by export value — accounting for 0.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #6).

## 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](https://busy.in/hsn/hsn-35069110/) | ₹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 (this hsn code) | ₹3 Cr |