--- title: "HSN Code for Polyethylene: Specific gravity < 0.94 | HSN 39011090 GST Rate" description: "Find HSN and GST Rates for 39011090 related to Polyethylene: Specific gravity < 0.94 with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39011090/" --- # HSN Code 39011090: Polyethylene: Specific gravity < 0.94 - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39011090 ? It includes Polyethylene: Specific gravity < 0.94 ### How much GST applies to Polyethylene: Specific gravity < 0.94? Under HSN 39011090, Polyethylene: Specific gravity < 0.94 attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Polyethylene: Specific gravity < 0.94 is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyethylene: Specific gravity < 0.94; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Polyethylene: Specific gravity < 0.94? 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 Polyethylene: Specific gravity < 0.94? 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 Polyethylene: Specific gravity < 0.94? 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 Polyethylene: Specific gravity < 0.94? 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 39011090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹625 Cr (−23.24% YoY) — 0.0170% of India's total exports - Imports: ₹3,529 Cr (+14.94% YoY) — 0.0581% of India's total imports - Trade balance: −₹2,903 Cr (Deficit); surplus rank #12483 of 12657 HSN codes - Share of Sub-Chapter 3901: 13.34% of its exports; import side 11.41% - Rank within Sub-Chapter 3901: #3 of 10 by export value; import-side #4 ### Key metrics - Export CAGR: -11.79% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #823 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +85.81% in FY 2021-22 - Contribution to Sub-Ch. 3901: 13.34% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39011090 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 | 1,327.65 | 0.0581% | — | 15.08% | 3,104.41 | 0.0866% | — | 18.04% | −1,776.76 | #245 | | FY 2019-20 | 981.35 | 0.0446% | −26.08% | 14.79% | 2,825.10 | 0.0844% | −9.00% | 18.57% | −1,843.75 | #336 | | FY 2020-21 | 358.01 | 0.0166% | −63.52% | 5.67% | 2,084.89 | 0.0716% | −26.20% | 12.80% | −1,726.88 | #893 | | FY 2021-22 | 665.22 | 0.0212% | +85.81% | 11.66% | 2,687.99 | 0.0588% | +28.93% | 11.14% | −2,022.77 | #662 | | FY 2022-23 | 1,000.16 | 0.0276% | +50.35% | 27.45% | 3,318.45 | 0.0577% | +23.45% | 8.98% | −2,318.29 | #505 | | FY 2023-24 | 814.72 | 0.0225% | −18.54% | 19.04% | 3,070.14 | 0.0547% | −7.48% | 8.21% | −2,255.42 | #611 | | FY 2024-25 | 625.41 | 0.0170% | −23.24% | 13.34% | 3,528.73 | 0.0581% | +14.94% | 11.41% | −2,903.32 | #823 | - CAGR (7-year): exports -11.79%/yr, imports 2.16%/yr (consistently Deficit) ## Key trade insights: HSN Code 39011090 export-import analysis ### Export decline: -11.79% CAGR over 7 years India's exports under HSN Code 39011090 have declined at a compound annual rate of -11.79% over 7 fiscal years, falling from ₹1,327.65 Crore in FY 2018-19 to ₹625.41 Crore in FY 2024-25. ### HSN Code 39011090 ranked #823 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39011090 ranks #823 out of 12657 HSN codes by total export value. Within Sub-Chapter 3901, it ranks #3 of 10. By trade surplus, it ranks #12483 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39011090 exports The strongest single-year export movement for HSN Code 39011090 was recorded in FY 2021-22, when exports surged by 85.81% over the prior year. ### India records a trade deficit of ₹2,903.32 Crore in HSN Code 39011090 goods In FY 2024-25, India's imports of ₹3,528.73 Cr exceeded exports of ₹625.41 Cr, resulting in a trade deficit of ₹2,903.32 Crore — ranking #12483 of 12657 by surplus magnitude. ### Import growth of 2.16% CAGR signals stable import dependency for Polyethylene: Specific gravity < 0.94 India's imports under HSN Code 39011090 have grown at 2.16% CAGR, reaching ₹3,528.73 Crore in FY 2024-25. ### HSN Code 39011090 contributes 13.34% of Sub-Chapter 3901 exports — ranked #3 Among the 10 HSN codes under Sub-Chapter 3901, HSN Code 39011090 ranks #3 by export value — accounting for 13.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.41% share (rank #4). ## 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 (this hsn code) | ₹625 Cr | | #4 | [HSN Code 39011010: Linear Low Density Polyethylene (LLDPE)](https://busy.in/hsn/hsn-39011010/) | ₹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 |