---
title: "HSN Code for Polystyrene| Other | Other | HSN 39031990 GST Rate"
description: "Find HSN and GST Rates for 39031990 related to Polystyrene| Other | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39031990/"
---

# HSN Code 39031990: Polystyrene| Other | Other

- [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: Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39031990 ?

It includes Polystyrene| Other | Other

### Any common misclassification issue with Polystyrene/ Other / Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Polystyrene/ Other / Other?

Under HSN 39031990, Polystyrene/ Other / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Polystyrene/ Other / Other?

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

### Does packaging or labelling change the GST for Polystyrene/ Other / Other?

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.

### Do e‑way bill and e‑invoice apply for Polystyrene/ Other / Other?

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.

## India's trade performance: HSN Code 39031990 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹418 Cr (−7.33% YoY) — 0.0114% of India's total exports
- Imports: ₹577 Cr (−2.83% YoY) — 0.0095% of India's total imports
- Trade balance: −₹159 Cr (Deficit); surplus rank #11155 of 12657 HSN codes
- Share of Sub-Chapter 3903: 59.92% of its exports; import side 12.60%
- Rank within Sub-Chapter 3903: #1 of 8 by export value; import-side #4

### Key metrics

- Export CAGR: -4.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1152 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +102.08% in FY 2021-22
- Contribution to Sub-Ch. 3903: 59.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39031990

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 | 556.47 | 0.0244% | — | 80.79% | 297.66 | 0.0083% | — | 11.60% | +258.81 | #592 |
| FY 2019-20 | 343.97 | 0.0156% | −38.19% | 73.40% | 244.73 | 0.0073% | −17.78% | 12.12% | +99.24 | #889 |
| FY 2020-21 | 195.62 | 0.0091% | −43.13% | 66.12% | 341.31 | 0.0117% | +39.46% | 14.82% | −145.69 | #1387 |
| FY 2021-22 | 395.31 | 0.0126% | +102.08% | 69.37% | 400.03 | 0.0088% | +17.20% | 10.89% | −4.72 | #1042 |
| FY 2022-23 | 304.65 | 0.0084% | −22.93% | 57.10% | 856.01 | 0.0149% | +113.99% | 20.93% | −551.36 | #1315 |
| FY 2023-24 | 451.29 | 0.0125% | +48.13% | 62.06% | 594.17 | 0.0106% | −30.59% | 16.72% | −142.88 | #1044 |
| FY 2024-25 | 418.20 | 0.0114% | −7.33% | 59.92% | 577.38 | 0.0095% | −2.83% | 12.60% | −159.18 | #1152 |

- CAGR (7-year): exports -4.65%/yr, imports 11.68%/yr (consistently Deficit)

## Key trade insights: HSN Code 39031990 export-import analysis

### Export decline: -4.65% CAGR over 7 years

India's exports under HSN Code 39031990 have declined at a compound annual rate of -4.65% over 7 fiscal years, falling from ₹556.47 Crore in FY 2018-19 to ₹418.20 Crore in FY 2024-25.

### HSN Code 39031990 ranked #1152 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39031990 ranks #1152 out of 12657 HSN codes by total export value. Within Sub-Chapter 3903, it ranks #1 of 8. By trade surplus, it ranks #11155 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39031990 exports

The strongest single-year export movement for HSN Code 39031990 was recorded in FY 2021-22, when exports surged by 102.08% over the prior year.

### India records a trade deficit of ₹159.18 Crore in HSN Code 39031990 goods

In FY 2024-25, India's imports of ₹577.38 Cr exceeded exports of ₹418.20 Cr, resulting in a trade deficit of ₹159.18 Crore — ranking #11155 of 12657 by surplus magnitude.

### Import growth of 11.68% CAGR signals rising demand for Polystyrene| Other | Other

India's imports under HSN Code 39031990 have grown at 11.68% CAGR, reaching ₹577.38 Crore in FY 2024-25.

### HSN Code 39031990 contributes 59.92% of Sub-Chapter 3903 exports — ranked #1

Among the 8 HSN codes under Sub-Chapter 3903, HSN Code 39031990 ranks #1 by export value — accounting for 59.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.60% share (rank #4).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-39031100/) | ₹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 |