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HSN Code 39031100: Expansible Polystyrene

HSN Code 39031100 represents Expansible Polystyrene under GST classification. This code helps businesses identify Expansible Polystyrene 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 Expansible Polystyrene.

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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?

Expansible Polystyrene 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

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India’s Trade Performance — HSN Code 39031100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹105 Cr

+104.86% vs FY 2024-25

0.0027% of India’s total exports

India’s Imports

FY 2025-26

₹29 Cr

+17.78% vs FY 2024-25

0.0004% of India’s total imports

Trade Balance

FY 2025-26

₹76 Cr

Trade Surplus

Surplus rank #1909 of 12872 HSN codes

% of Sub-Chapter 3903

FY 2025-26

13.33%

Share of Sub-Chapter 3903’s total exports in FY 2025-26

Import side: 0.60% of Sub-Chapter 3903’s imports

Rank Within Sub-Chapter 3903

FY 2025-26

#3 of 8

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

Import-side rank: #6 of 8

At a glance

15.48%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#2774

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+144.49%

Peak Growth Year

FY 2022-23 · strongest single-year move

13.33%

Contribution to Sub-Ch. 3903

Share of Sub-Chapter 3903 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 39031100

8-year export and import data, FY 2018-19 to FY 2025-26, 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

FY 2025-26 Exp. Rank #2774

Balance

+75.74

Exports

104.56 ₹ Cr

0.0027% share

+104.86% YoY

13.33% of Sub-Ch. 3903

Imports

28.82 ₹ Cr

0.0004% share

+17.78% YoY

0.60% of Sub-Ch. 3903

CAGR · 8-Year

Exports

15.48% /yr

Imports

8.66% /yr

Consistently Surplus
Sub-Chapter 3903 total

reference, FY 2025-26

Export

₹784.51 Cr

Import

₹4,836.35 Cr

Trade Balance

−4,051.84

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: 15.48% CAGR Over 8 Years

India's exports under HSN Code 39031100 have grown at a compound annual rate of 15.48% over 8 fiscal years, rising from ₹38.18 Crore in FY 2018-19 to ₹104.56 Crore in FY 2025-26.

HSN Code 39031100 Ranked #2774 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 39031100 ranks #2774 out of 12872 HSN codes by total export value. Within Sub-Chapter 3903, it ranks #3 of 8. By trade surplus, it ranks #1909 of 12872.

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 ₹75.74 Crore in HSN Code 39031100 Goods

In FY 2025-26, India's exports of ₹104.56 Cr exceeded imports of ₹28.82 Cr, resulting in a trade surplus of ₹75.74 Crore — ranking #1909 of 12872 by surplus magnitude.

Import Growth of 8.66% CAGR Signals Stable Import Dependency for Expansible Polystyrene

India's imports under HSN Code 39031100 have grown at 8.66% CAGR, reaching ₹28.82 Crore in FY 2025-26.

HSN Code 39031100 Contributes 13.33% 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 13.33% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.60% share (rank #6).

Frequently Asked Questions

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

What products are classified under HSN 39031100 ?

It includes Expansible Polystyrene

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.

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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.