--- title: "HSN Code for Ethylene-vinyl acetate copolymers | HSN 39013000 GST Rate" description: "Find HSN and GST Rates for 39013000 related to Ethylene-vinyl acetate copolymers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39013000/" --- # HSN Code 39013000: Ethylene-vinyl acetate copolymers - [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 | | --- | --- | --- | --- | --- | | Ethylene-vinyl acetate copolymers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39013000 ? It includes Ethylene-vinyl acetate copolymers ### How much GST applies to Ethylene-vinyl acetate copolymers? Under HSN 39013000, Ethylene-vinyl acetate copolymers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Ethylene-vinyl acetate copolymers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ethylene-vinyl acetate copolymers; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Ethylene-vinyl acetate copolymers? 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 Ethylene-vinyl acetate copolymers? 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 Ethylene-vinyl acetate copolymers? 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 Ethylene-vinyl acetate copolymers? 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 39013000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹37 Cr (+25.10% YoY) — 0.0010% of India's total exports - Imports: ₹3,601 Cr (+13.28% YoY) — 0.0593% of India's total imports - Trade balance: −₹3,564 Cr (Deficit); surplus rank #12517 of 12657 HSN codes - Share of Sub-Chapter 3901: 0.80% of its exports; import side 11.65% - Rank within Sub-Chapter 3901: #7 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 20.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4006 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +168.16% in FY 2022-23 - Contribution to Sub-Ch. 3901: 0.80% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39013000 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 | 12.51 | 0.0005% | — | 0.14% | 2,028.84 | 0.0566% | — | 11.79% | −2,016.33 | #4727 | | FY 2019-20 | 16.14 | 0.0007% | +29.02% | 0.24% | 2,129.88 | 0.0636% | +4.98% | 14.00% | −2,113.74 | #4412 | | FY 2020-21 | 16.48 | 0.0008% | +2.11% | 0.26% | 2,124.61 | 0.0729% | −0.25% | 13.04% | −2,108.13 | #4458 | | FY 2021-22 | 33.51 | 0.0011% | +103.34% | 0.59% | 3,838.81 | 0.0840% | +80.68% | 15.91% | −3,805.30 | #3901 | | FY 2022-23 | 89.86 | 0.0025% | +168.16% | 2.47% | 4,069.74 | 0.0708% | +6.02% | 11.01% | −3,979.88 | #2687 | | FY 2023-24 | 29.96 | 0.0008% | −66.66% | 0.70% | 3,179.19 | 0.0566% | −21.88% | 8.50% | −3,149.23 | #4244 | | FY 2024-25 | 37.48 | 0.0010% | +25.10% | 0.80% | 3,601.28 | 0.0593% | +13.28% | 11.65% | −3,563.80 | #4006 | - CAGR (7-year): exports 20.07%/yr, imports 10.04%/yr (consistently Deficit) ## Key trade insights: HSN Code 39013000 export-import analysis ### Consistent export growth: 20.07% CAGR over 7 years India's exports under HSN Code 39013000 have grown at a compound annual rate of 20.07% over 7 fiscal years, rising from ₹12.51 Crore in FY 2018-19 to ₹37.48 Crore in FY 2024-25. ### HSN Code 39013000 ranked #4006 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39013000 ranks #4006 out of 12657 HSN codes by total export value. Within Sub-Chapter 3901, it ranks #7 of 10. By trade surplus, it ranks #12517 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39013000 exports The strongest single-year export movement for HSN Code 39013000 was recorded in FY 2022-23, when exports surged by 168.16% over the prior year. ### India records a trade deficit of ₹3,563.80 Crore in HSN Code 39013000 goods In FY 2024-25, India's imports of ₹3,601.28 Cr exceeded exports of ₹37.48 Cr, resulting in a trade deficit of ₹3,563.80 Crore — ranking #12517 of 12657 by surplus magnitude. ### Import growth of 10.04% CAGR signals rising demand for Ethylene-vinyl acetate copolymers India's imports under HSN Code 39013000 have grown at 10.04% CAGR, reaching ₹3,601.28 Crore in FY 2024-25. ### HSN Code 39013000 contributes 0.80% of Sub-Chapter 3901 exports — ranked #7 Among the 10 HSN codes under Sub-Chapter 3901, HSN Code 39013000 ranks #7 by export value — accounting for 0.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.65% share (rank #3). ## 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)](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 (this hsn code) | ₹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 |