HSN Code 39031100: Polystyrene| Expansible

HSN Code 39031100 represents Polystyrene| Expansible under GST classification. This code helps businesses identify Polystyrene| Expansible correctly for billing, taxation, and trade. With HSN Code 39031100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Polystyrene| Expansible.

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Description of Goods for HSN Code 39031100

HSN Code 39031100 relates to the following description.

Description of Goods

Polystyrene: Expansible

Chapter

39 - Plastics and articles thereof

Sub Chapter

3903 - Polymers of styrene , in primary forms

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39031100 not include?

Polystyrene| Expansible does not include products with the following descriptions.

HSN Code 39039010

Other : Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more

HSN Code 39039020

Other : Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter

India’s Trade Performance — HSN Code 39031100 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

₹51 Cr

+87.58% vs FY 2023-24

0.0014% of India’s total exports

India’s Imports

FY 2024-25

₹24 Cr

+27.45% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹27 Cr

Trade Surplus

Surplus rank #2622 of 12657 HSN codes

% of Sub-Chapter 3903

FY 2024-25

7.31%

Share of Sub-Chapter 3903’s total exports in FY 2024-25

Import side: 0.53% of Sub-Chapter 3903’s imports

Rank Within Sub-Chapter 3903

FY 2024-25

#3 of 8

Position by export value among HSN codes in Sub-Chapter 3903

Import-side rank: #7 of 8

At a glance

4.96%

Export CAGR

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

#3602

National Export Rank

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

+144.49%

Peak Growth Year

FY 2022-23 · strongest single-year move

7.31%

Contribution to Sub-Ch. 3903

Share of Sub-Chapter 3903 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3265

Balance

+22.07

Exports

38.18 ₹ Cr

0.0017% share

— YoY

5.54% of Sub-Ch. 3903

Imports

16.11 ₹ Cr

0.0004% share

— YoY

0.63% of Sub-Ch. 3903

FY 2019-20 Exp. Rank #3701

Balance

+15.78

Exports

27.62 ₹ Cr

0.0013% share

−27.66% YoY

5.89% of Sub-Ch. 3903

Imports

11.84 ₹ Cr

0.0004% share

−26.51% YoY

0.59% of Sub-Ch. 3903

FY 2020-21 Exp. Rank #5220

Balance

−34.13

Exports

8.95 ₹ Cr

0.0004% share

−67.60% YoY

3.03% of Sub-Ch. 3903

Imports

43.08 ₹ Cr

0.0015% share

+263.85% YoY

1.87% of Sub-Ch. 3903

FY 2021-22 Exp. Rank #5167

Balance

−54.30

Exports

12.79 ₹ Cr

0.0004% share

+42.91% YoY

2.24% of Sub-Ch. 3903

Imports

67.09 ₹ Cr

0.0015% share

+55.73% YoY

1.83% of Sub-Ch. 3903

FY 2022-23 Exp. Rank #4110

Balance

+4.22

Exports

31.27 ₹ Cr

0.0009% share

+144.49% YoY

5.86% of Sub-Ch. 3903

Imports

27.05 ₹ Cr

0.0005% share

−59.68% YoY

0.66% of Sub-Ch. 3903

FY 2023-24 Exp. Rank #4370

Balance

+8.01

Exports

27.21 ₹ Cr

0.0008% share

−12.98% YoY

3.74% of Sub-Ch. 3903

Imports

19.20 ₹ Cr

0.0003% share

−29.02% YoY

0.54% of Sub-Ch. 3903

FY 2024-25 Exp. Rank #3602

Balance

+26.57

Exports

51.04 ₹ Cr

0.0014% share

+87.58% YoY

7.31% of Sub-Ch. 3903

Imports

24.47 ₹ Cr

0.0004% share

+27.45% YoY

0.53% of Sub-Ch. 3903

CAGR · 7-Year

Exports

4.96% /yr

Imports

7.22% /yr

Consistently Surplus
Sub-Chapter 3903 total

reference, FY 2024-25

Export

₹697.94 Cr

Import

₹4,582.96 Cr

Trade Balance

−3,885.02

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39031100 and GST compliance.

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.

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.