--- title: "HSN Code for Polystyrene| Expansible | HSN 39031100 GST Rate" description: "Find HSN and GST Rates for 39031100 related to Polystyrene| Expansible with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39031100/" --- # HSN Code 39031100: Polystyrene| Expansible - [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 3903: Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Polystyrene: Expansible | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39031100 ? It includes Polystyrene| Expansible ### Do e‑way bill and e‑invoice apply for Polystyrene/ Expansible? 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. ### Can we claim ITC on inputs used to trade Polystyrene/ Expansible? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Polystyrene/ Expansible is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polystyrene/ Expansible; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Polystyrene/ Expansible? 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 Polystyrene/ Expansible? Under HSN 39031100, Polystyrene/ Expansible attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39031100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹51 Cr (+87.58% YoY) — 0.0014% of India's total exports - Imports: ₹24 Cr (+27.45% YoY) — 0.0004% of India's total imports - Trade balance: ₹27 Cr (Surplus); surplus rank #2622 of 12657 HSN codes - Share of Sub-Chapter 3903: 7.31% of its exports; import side 0.53% - Rank within Sub-Chapter 3903: #3 of 8 by export value; import-side #7 ### Key metrics - Export CAGR: 4.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3602 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +144.49% in FY 2022-23 - Contribution to Sub-Ch. 3903: 7.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39031100 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. 3903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3903 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 38.18 | 0.0017% | — | 5.54% | 16.11 | 0.0004% | — | 0.63% | +22.07 | #3265 | | FY 2019-20 | 27.62 | 0.0013% | −27.66% | 5.89% | 11.84 | 0.0004% | −26.51% | 0.59% | +15.78 | #3701 | | FY 2020-21 | 8.95 | 0.0004% | −67.60% | 3.03% | 43.08 | 0.0015% | +263.85% | 1.87% | −34.13 | #5220 | | FY 2021-22 | 12.79 | 0.0004% | +42.91% | 2.24% | 67.09 | 0.0015% | +55.73% | 1.83% | −54.30 | #5167 | | FY 2022-23 | 31.27 | 0.0009% | +144.49% | 5.86% | 27.05 | 0.0005% | −59.68% | 0.66% | +4.22 | #4110 | | FY 2023-24 | 27.21 | 0.0008% | −12.98% | 3.74% | 19.20 | 0.0003% | −29.02% | 0.54% | +8.01 | #4370 | | FY 2024-25 | 51.04 | 0.0014% | +87.58% | 7.31% | 24.47 | 0.0004% | +27.45% | 0.53% | +26.57 | #3602 | - CAGR (7-year): exports 4.96%/yr, imports 7.22%/yr (consistently Surplus) ## Key trade insights: HSN Code 39031100 export-import analysis ### Consistent export growth: 4.96% CAGR over 7 years India's exports under HSN Code 39031100 have grown at a compound annual rate of 4.96% over 7 fiscal years, rising from ₹38.18 Crore in FY 2018-19 to ₹51.04 Crore in FY 2024-25. ### HSN Code 39031100 ranked #3602 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39031100 ranks #3602 out of 12657 HSN codes by total export value. Within Sub-Chapter 3903, it ranks #3 of 8. By trade surplus, it ranks #2622 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39031100 exports The strongest single-year export movement for HSN Code 39031100 was recorded in FY 2022-23, when exports surged by 144.49% over the prior year. ### India maintains a trade surplus of ₹26.57 Crore in HSN Code 39031100 goods In FY 2024-25, India's exports of ₹51.04 Cr exceeded imports of ₹24.47 Cr, resulting in a trade surplus of ₹26.57 Crore — ranking #2622 of 12657 by surplus magnitude. ### Import growth of 7.22% CAGR signals stable import dependency for Polystyrene| Expansible India's imports under HSN Code 39031100 have grown at 7.22% CAGR, reaching ₹24.47 Crore in FY 2024-25. ### HSN Code 39031100 contributes 7.31% of Sub-Chapter 3903 exports — ranked #3 Among the 8 HSN codes under Sub-Chapter 3903, HSN Code 39031100 ranks #3 by export value — accounting for 7.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.53% share (rank #7). ## Related HSN Codes in Sub-Chapter 3903 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39031990: Polystyrene\| Other \| Other](https://busy.in/hsn/hsn-39031990/) | ₹418 Cr | | #2 | [HSN Code 39039090: Polymers of styrene , in primary forms \| Other](https://busy.in/hsn/hsn-39039090/) | ₹177 Cr | | #3 | HSN Code 39031100: Polystyrene\| Expansible (this hsn code) | ₹51 Cr | | #4 | [HSN Code 39032000: Styrene-Acrylonitrile (San) Copolymers](https://busy.in/hsn/hsn-39032000/) | ₹25 Cr | | #5 | [HSN Code 39033000: Acrylonitrile-butadine-styrene copolymers](https://busy.in/hsn/hsn-39033000/) | ₹14 Cr | | #6 | [HSN Code 39031910: Polystyrene\| Other \| Moulding Powder](https://busy.in/hsn/hsn-39031910/) | ₹11 Cr | | #7 | [HSN Code 39039010: Styrene-Allyl Alcohol Copolymers (AV ≥175)](https://busy.in/hsn/hsn-39039010/) | ₹2 Cr | | — | [HSN Code 39039020: Cellulose Plastic Waste (Non-Plasticised)](https://busy.in/hsn/hsn-39039020/) | Nil |