--- title: "HSN Code for Styrene-Acrylonitrile (San) Copolymers | HSN 39032000 GST Rate" description: "Find HSN and GST Rates for 39032000 related to Styrene-Acrylonitrile (San) Copolymers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39032000/" --- # HSN Code 39032000: Styrene-Acrylonitrile (San) Copolymers - [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 | | --- | --- | --- | --- | --- | | Styrene-acrylonitrile (SAN) copolymers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39032000 ? It includes Styrene-Acrylonitrile (San) Copolymers ### Can we claim ITC on inputs used to trade Styrene-Acrylonitrile (San) Copolymers? 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 Styrene-Acrylonitrile (San) Copolymers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Styrene-Acrylonitrile (San) Copolymers; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Styrene-Acrylonitrile (San) Copolymers? 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 Styrene-Acrylonitrile (San) Copolymers? 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. ### How much GST applies to Styrene-Acrylonitrile (San) Copolymers? Under HSN 39032000, Styrene-Acrylonitrile (San) Copolymers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39032000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹25 Cr (−60.01% YoY) — 0.0007% of India's total exports - Imports: ₹601 Cr (+107.71% YoY) — 0.0099% of India's total imports - Trade balance: −₹576 Cr (Deficit); surplus rank #11984 of 12657 HSN codes - Share of Sub-Chapter 3903: 3.58% of its exports; import side 13.12% - Rank within Sub-Chapter 3903: #4 of 8 by export value; import-side #3 ### Key metrics - Export CAGR: 36.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4573 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +366.98% in FY 2021-22 - Contribution to Sub-Ch. 3903: 3.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39032000 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 | 3.80 | 0.0002% | — | 0.55% | 114.31 | 0.0032% | — | 4.46% | −110.51 | #6200 | | FY 2019-20 | 3.62 | 0.0002% | −4.74% | 0.77% | 111.03 | 0.0033% | −2.87% | 5.50% | −107.41 | #6220 | | FY 2020-21 | 2.12 | 0.0001% | −41.44% | 0.72% | 146.31 | 0.0050% | +31.78% | 6.35% | −144.19 | #6916 | | FY 2021-22 | 9.90 | 0.0003% | +366.98% | 1.74% | 290.48 | 0.0064% | +98.54% | 7.91% | −280.58 | #5494 | | FY 2022-23 | 26.16 | 0.0007% | +164.24% | 4.90% | 322.02 | 0.0056% | +10.86% | 7.87% | −295.86 | #4344 | | FY 2023-24 | 62.56 | 0.0017% | +139.14% | 8.60% | 289.56 | 0.0052% | −10.08% | 8.15% | −227.00 | #3223 | | FY 2024-25 | 25.02 | 0.0007% | −60.01% | 3.58% | 601.45 | 0.0099% | +107.71% | 13.12% | −576.43 | #4573 | - CAGR (7-year): exports 36.90%/yr, imports 31.88%/yr (consistently Deficit) ## Key trade insights: HSN Code 39032000 export-import analysis ### Consistent export growth: 36.90% CAGR over 7 years India's exports under HSN Code 39032000 have grown at a compound annual rate of 36.90% over 7 fiscal years, rising from ₹3.80 Crore in FY 2018-19 to ₹25.02 Crore in FY 2024-25. ### HSN Code 39032000 ranked #4573 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39032000 ranks #4573 out of 12657 HSN codes by total export value. Within Sub-Chapter 3903, it ranks #4 of 8. By trade surplus, it ranks #11984 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39032000 exports The strongest single-year export movement for HSN Code 39032000 was recorded in FY 2021-22, when exports surged by 366.98% over the prior year. ### India records a trade deficit of ₹576.43 Crore in HSN Code 39032000 goods In FY 2024-25, India's imports of ₹601.45 Cr exceeded exports of ₹25.02 Cr, resulting in a trade deficit of ₹576.43 Crore — ranking #11984 of 12657 by surplus magnitude. ### Import growth of 31.88% CAGR signals rising demand for Styrene-Acrylonitrile (San) Copolymers India's imports under HSN Code 39032000 have grown at 31.88% CAGR, reaching ₹601.45 Crore in FY 2024-25. ### HSN Code 39032000 contributes 3.58% of Sub-Chapter 3903 exports — ranked #4 Among the 8 HSN codes under Sub-Chapter 3903, HSN Code 39032000 ranks #4 by export value — accounting for 3.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.12% share (rank #3). ## 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](https://busy.in/hsn/hsn-39031100/) | ₹51 Cr | | #4 | HSN Code 39032000: Styrene-Acrylonitrile (San) Copolymers (this hsn code) | ₹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 |