--- title: "HSN Code for Linear Low Density Polyethylene (LLDPE) | HSN 39011010 GST Rate" description: "Find HSN and GST Rates for 39011010 related to Linear Low Density Polyethylene (LLDPE) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39011010/" --- # HSN Code 39011010: Linear Low Density Polyethylene (LLDPE) - [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/) - [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/) - [Sub-chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Polyethylene having a specific gravity of less than 0.94 : Linear low density polyethylene (LLDPE) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39011010 ? It includes Linear Low Density Polyethylene (LLDPE) ### How much GST applies to Linear Low Density Polyethylene (LLDPE)? Under HSN 39011010, Linear Low Density Polyethylene (LLDPE) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Linear Low Density Polyethylene (LLDPE)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Linear Low Density Polyethylene (LLDPE)? 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. ### Can we claim ITC on inputs used to trade Linear Low Density Polyethylene (LLDPE)? 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 Linear Low Density Polyethylene (LLDPE) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Linear Low Density Polyethylene (LLDPE); Nil for exempt items if applicable). ## India's trade performance: HSN Code 39011010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹554 Cr (+28.57% YoY) — 0.0150% of India's total exports - Imports: ₹1,751 Cr (−51.10% YoY) — 0.0288% of India's total imports - Trade balance: −₹1,197 Cr (Deficit); surplus rank #12270 of 12657 HSN codes - Share of Sub-Chapter 3901: 11.81% of its exports; import side 5.66% - Rank within Sub-Chapter 3901: #4 of 10 by export value; import-side #8 ### Key metrics - Export CAGR: -27.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #921 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.57% in FY 2024-25 - Contribution to Sub-Ch. 3901: 11.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39011010 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. 3901 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3901 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3,806.90 | 0.1666% | — | 43.25% | 2,255.80 | 0.0629% | — | 13.11% | +1,551.10 | #80 | | FY 2019-20 | 2,471.35 | 0.1123% | −35.08% | 37.24% | 2,157.45 | 0.0644% | −4.36% | 14.18% | +313.90 | #128 | | FY 2020-21 | 857.34 | 0.0399% | −65.31% | 13.58% | 1,517.23 | 0.0521% | −29.67% | 9.31% | −659.89 | #423 | | FY 2021-22 | 654.25 | 0.0208% | −23.69% | 11.47% | 2,080.37 | 0.0455% | +37.12% | 8.62% | −1,426.12 | #668 | | FY 2022-23 | 408.81 | 0.0113% | −37.51% | 11.22% | 4,394.94 | 0.0764% | +111.26% | 11.89% | −3,986.13 | #1086 | | FY 2023-24 | 430.68 | 0.0119% | +5.35% | 10.06% | 3,580.58 | 0.0638% | −18.53% | 9.57% | −3,149.90 | #1086 | | FY 2024-25 | 553.73 | 0.0150% | +28.57% | 11.81% | 1,750.98 | 0.0288% | −51.10% | 5.66% | −1,197.25 | #921 | - CAGR (7-year): exports -27.48%/yr, imports -4.13%/yr (consistently Deficit) ## Key trade insights: HSN Code 39011010 export-import analysis ### Export decline: -27.48% CAGR over 7 years India's exports under HSN Code 39011010 have declined at a compound annual rate of -27.48% over 7 fiscal years, falling from ₹3,806.90 Crore in FY 2018-19 to ₹553.73 Crore in FY 2024-25. ### HSN Code 39011010 ranked #921 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39011010 ranks #921 out of 12657 HSN codes by total export value. Within Sub-Chapter 3901, it ranks #4 of 10. By trade surplus, it ranks #12270 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39011010 exports The strongest single-year export movement for HSN Code 39011010 was recorded in FY 2024-25, when exports surged by 28.57% over the prior year. ### India records a trade deficit of ₹1,197.25 Crore in HSN Code 39011010 goods In FY 2024-25, India's imports of ₹1,750.98 Cr exceeded exports of ₹553.73 Cr, resulting in a trade deficit of ₹1,197.25 Crore — ranking #12270 of 12657 by surplus magnitude. ### Import growth of -4.13% CAGR signals stable import dependency for Linear Low Density Polyethylene (LLDPE) India's imports under HSN Code 39011010 have grown at -4.13% CAGR, reaching ₹1,750.98 Crore in FY 2024-25. ### HSN Code 39011010 contributes 11.81% of Sub-Chapter 3901 exports — ranked #4 Among the 10 HSN codes under Sub-Chapter 3901, HSN Code 39011010 ranks #4 by export value — accounting for 11.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.66% share (rank #8). ## Related HSN Codes in Sub-Chapter 3901 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39014010: Linear low-density polyethylene (LLDPE)](https://busy.in/hsn/hsn-39014010/) | ₹1,502 Cr | | #2 | [HSN Code 39012000: Polyethylene, specific gravity](https://busy.in/hsn/hsn-39012000/) | ₹1,209 Cr | | #3 | [HSN Code 39011090: Polyethylene: Specific gravity < 0.94](https://busy.in/hsn/hsn-39011090/) | ₹625 Cr | | #4 | HSN Code 39011010: Linear Low Density Polyethylene (LLDPE) (this hsn code) | ₹554 Cr | | #5 | [HSN Code 39019000: Polymers of Ethylene in Primary Forms \| Other](https://busy.in/hsn/hsn-39019000/) | ₹476 Cr | | #6 | [HSN Code 39011020: Low Density Polyethylene (LDPE)](https://busy.in/hsn/hsn-39011020/) | ₹279 Cr | | #7 | [HSN Code 39013000: Ethylene-vinyl acetate copolymers](https://busy.in/hsn/hsn-39013000/) | ₹37 Cr | | #8 | [HSN Code 39014090: Other Ethylene-Alpha-Olefin Copolymers (<0.94 SG)](https://busy.in/hsn/hsn-39014090/) | ₹6 Cr | | — | [HSN Code 39019010: Polymers of ethylene, in primary forms – other: other](https://busy.in/hsn/hsn-39019010/) | Nil | | — | [HSN Code 39019090: Non-Plasticised PVC Resins](https://busy.in/hsn/hsn-39019090/) | Nil |