--- title: "HSN Code for Linear low-density polyethylene (LLDPE) | HSN 39014010 GST Rate" description: "Find HSN and GST Rates for 39014010 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-39014010/" --- # HSN Code 39014010: 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 | | --- | --- | --- | --- | --- | | 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 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39014010 ? It includes Linear low-density polyethylene (LLDPE) ### 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. ### 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). ### Does packaging or labelling change the GST for Linear low-density polyethylene (LLDPE)? 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. ### How much GST applies to Linear low-density polyethylene (LLDPE)? Under HSN 39014010, Linear low-density polyethylene (LLDPE) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### 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. ## India's trade performance: HSN Code 39014010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,502 Cr (+38.08% YoY) — 0.0408% of India's total exports - Imports: ₹2,182 Cr (+4.59% YoY) — 0.0359% of India's total imports - Trade balance: −₹680 Cr (Deficit); surplus rank #12054 of 12657 HSN codes - Share of Sub-Chapter 3901: 32.04% of its exports; import side 7.06% - Rank within Sub-Chapter 3901: #1 of 10 by export value; import-side #7 ### Key metrics - National export rank: #367 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +61.90% in FY 2023-24 - Contribution to Sub-Ch. 3901: 32.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39014010 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | 1,908.39 | 0.0887% | — | 30.22% | 936.51 | 0.0321% | — | 5.75% | +971.88 | #174 | | FY 2021-22 | 1,924.75 | 0.0613% | +0.86% | 33.74% | 1,475.99 | 0.0323% | +57.61% | 6.12% | +448.76 | #250 | | FY 2022-23 | 671.77 | 0.0186% | −65.10% | 18.44% | 2,052.97 | 0.0357% | +39.09% | 5.55% | −1,381.20 | #720 | | FY 2023-24 | 1,087.60 | 0.0301% | +61.90% | 25.42% | 2,086.57 | 0.0372% | +1.64% | 5.58% | −998.97 | #474 | | FY 2024-25 | 1,501.76 | 0.0408% | +38.08% | 32.04% | 2,182.25 | 0.0359% | +4.59% | 7.06% | −680.49 | #367 | ## Key trade insights: HSN Code 39014010 export-import analysis ### Export snapshot for HSN Code 39014010 India exported ₹1,501.76 Crore worth of Linear low-density polyethylene (LLDPE) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39014010 ranked #367 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39014010 ranks #367 out of 12657 HSN codes by total export value. Within Sub-Chapter 3901, it ranks #1 of 10. By trade surplus, it ranks #12054 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 39014010 exports The strongest single-year export movement for HSN Code 39014010 was recorded in FY 2023-24, when exports surged by 61.90% over the prior year. ### India records a trade deficit of ₹680.49 Crore in HSN Code 39014010 goods In FY 2024-25, India's imports of ₹2,182.25 Cr exceeded exports of ₹1,501.76 Cr, resulting in a trade deficit of ₹680.49 Crore — ranking #12054 of 12657 by surplus magnitude. ### HSN Code 39014010 contributes 32.04% of Sub-Chapter 3901 exports — ranked #1 Among the 10 HSN codes under Sub-Chapter 3901, HSN Code 39014010 ranks #1 by export value — accounting for 32.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.06% share (rank #7). ## 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) (this hsn code) | ₹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](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 |