HSN Code 39019090: Non-Plasticised PVC Resins

HSN Code 39019090 represents Non-Plasticised PVC Resins under GST classification. This code helps businesses identify Non-Plasticised PVC Resins correctly for billing, taxation, and trade. With HSN Code 39019090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Non-Plasticised PVC Resins.

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Description of Goods for HSN Code 39019090

HSN Code 39019090 relates to the following description.

Description of Goods

Polymers of ethylene, in primary forms - other: other

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 39019090 not include?

Non-Plasticised PVC Resins 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)

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39019090 and GST compliance.

What products are classified under HSN 39019090 ?

It includes Poly(phenylene oxide)

How should mixed supplies be billed when Non-Plasticised PVC Resins is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Plasticised PVC Resins; Nil for exempt items if applicable).

How much GST applies to Non-Plasticised PVC Resins?

Under HSN 39019090, Non-Plasticised PVC Resins attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Non-Plasticised PVC Resins?

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 Non-Plasticised PVC Resins?

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 Non-Plasticised PVC Resins?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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.