HSN Code 39013000: Ethylene-vinyl acetate copolymers

HSN Code 39013000 represents Ethylene-vinyl acetate copolymers under GST classification. This code helps businesses identify Ethylene-vinyl acetate copolymers correctly for billing, taxation, and trade. With HSN Code 39013000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Ethylene-vinyl acetate copolymers.

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Description of Goods for HSN Code 39013000

HSN Code 39013000 relates to the following description.

Description of Goods

Ethylene-vinyl acetate copolymers

Chapter

39 - Plastics and articles thereof

Sub Chapter

3901 - Polymers of ethylene, in primary forms

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39013000 not include?

Ethylene-vinyl acetate copolymers does not include products with the following descriptions.

Polyethylene having a specific gravity of less than 0.94 : Linear low density polyethylene (LLDPE)

Polyethylene having a specific gravity of less than 0.94 : Low density polyethylene (LDPE)

Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content

Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Other

Polymers of ethylene, in primary forms - other: linear medium density polyethylene (lmdpe)

India’s Trade Performance — HSN Code 39013000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹37 Cr

+25.10% vs FY 2023-24

0.0010% of India’s total exports

India’s Imports

FY 2024-25

₹3,601 Cr

+13.28% vs FY 2023-24

0.0593% of India’s total imports

Trade Balance

FY 2024-25

−₹3,564 Cr

Trade Deficit

Surplus rank #12517 of 12657 HSN codes

% of Sub-Chapter 3901

FY 2024-25

0.80%

Share of Sub-Chapter 3901’s total exports in FY 2024-25

Import side: 11.65% of Sub-Chapter 3901’s imports

Rank Within Sub-Chapter 3901

FY 2024-25

#7 of 10

Position by export value among HSN codes in Sub-Chapter 3901

Import-side rank: #3 of 10

At a glance

20.07%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#4006

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+168.16%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.80%

Contribution to Sub-Ch. 3901

Share of Sub-Chapter 3901 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4727

Balance

−2,016.33

Exports

12.51 ₹ Cr

0.0005% share

YoY

0.14% of Sub-Ch. 3901

Imports

2,028.84 ₹ Cr

0.0566% share

YoY

11.79% of Sub-Ch. 3901

FY 2019-20 Exp. Rank #4412

Balance

−2,113.74

Exports

16.14 ₹ Cr

0.0007% share

+29.02% YoY

0.24% of Sub-Ch. 3901

Imports

2,129.88 ₹ Cr

0.0636% share

+4.98% YoY

14.00% of Sub-Ch. 3901

FY 2020-21 Exp. Rank #4458

Balance

−2,108.13

Exports

16.48 ₹ Cr

0.0008% share

+2.11% YoY

0.26% of Sub-Ch. 3901

Imports

2,124.61 ₹ Cr

0.0729% share

−0.25% YoY

13.04% of Sub-Ch. 3901

FY 2021-22 Exp. Rank #3901

Balance

−3,805.30

Exports

33.51 ₹ Cr

0.0011% share

+103.34% YoY

0.59% of Sub-Ch. 3901

Imports

3,838.81 ₹ Cr

0.0840% share

+80.68% YoY

15.91% of Sub-Ch. 3901

FY 2022-23 Exp. Rank #2687

Balance

−3,979.88

Exports

89.86 ₹ Cr

0.0025% share

+168.16% YoY

2.47% of Sub-Ch. 3901

Imports

4,069.74 ₹ Cr

0.0708% share

+6.02% YoY

11.01% of Sub-Ch. 3901

FY 2023-24 Exp. Rank #4244

Balance

−3,149.23

Exports

29.96 ₹ Cr

0.0008% share

−66.66% YoY

0.70% of Sub-Ch. 3901

Imports

3,179.19 ₹ Cr

0.0566% share

−21.88% YoY

8.50% of Sub-Ch. 3901

FY 2024-25 Exp. Rank #4006

Balance

−3,563.80

Exports

37.48 ₹ Cr

0.0010% share

+25.10% YoY

0.80% of Sub-Ch. 3901

Imports

3,601.28 ₹ Cr

0.0593% share

+13.28% YoY

11.65% of Sub-Ch. 3901

CAGR · 7-Year

Exports

20.07% /yr

Imports

10.04% /yr

Consistently Deficit
Sub-Chapter 3901 total

reference, FY 2024-25

Export

₹4,686.97 Cr

Import

₹30,923.96 Cr

Trade Balance

−26,236.99

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39013000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.