--- title: "HSN Code for Acrylonitrile-butadine-styrene copolymers | HSN 39033000 GST Rate" description: "Find HSN and GST Rates for 39033000 related to Acrylonitrile-butadine-styrene copolymers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39033000/" --- # HSN Code 39033000: Acrylonitrile-butadine-styrene 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 | | --- | --- | --- | --- | --- | | Acrylonitrile-butadine-styrene (ABS) copolymers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39033000 ? It includes Acrylonitrile-butadine-styrene copolymers ### Do e‑way bill and e‑invoice apply for Acrylonitrile-butadine-styrene 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 should mixed supplies be billed when Acrylonitrile-butadine-styrene copolymers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Acrylonitrile-butadine-styrene copolymers; Nil for exempt items if applicable). ### How much GST applies to Acrylonitrile-butadine-styrene copolymers? Under HSN 39033000, Acrylonitrile-butadine-styrene copolymers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Acrylonitrile-butadine-styrene 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. ### Any common misclassification issue with Acrylonitrile-butadine-styrene copolymers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Acrylonitrile-butadine-styrene copolymers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39033000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (+45.24% YoY) — 0.0004% of India's total exports - Imports: ₹2,311 Cr (+30.97% YoY) — 0.0380% of India's total imports - Trade balance: −₹2,297 Cr (Deficit); surplus rank #12445 of 12657 HSN codes - Share of Sub-Chapter 3903: 1.99% of its exports; import side 50.42% - Rank within Sub-Chapter 3903: #5 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: 14.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5373 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +226.45% in FY 2021-22 - Contribution to Sub-Ch. 3903: 1.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39033000 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 | 6.22 | 0.0003% | — | 0.90% | 1,736.31 | 0.0484% | — | 67.69% | −1,730.09 | #5587 | | FY 2019-20 | 5.98 | 0.0003% | −3.86% | 1.28% | 1,268.33 | 0.0379% | −26.95% | 62.83% | −1,262.35 | #5639 | | FY 2020-21 | 6.73 | 0.0003% | +12.54% | 2.27% | 1,295.53 | 0.0445% | +2.14% | 56.24% | −1,288.80 | #5573 | | FY 2021-22 | 21.97 | 0.0007% | +226.45% | 3.86% | 2,100.59 | 0.0460% | +62.14% | 57.19% | −2,078.62 | #4478 | | FY 2022-23 | 8.79 | 0.0002% | −59.99% | 1.65% | 1,959.68 | 0.0341% | −6.71% | 47.92% | −1,950.89 | #5797 | | FY 2023-24 | 9.55 | 0.0003% | +8.65% | 1.31% | 1,764.44 | 0.0314% | −9.96% | 49.66% | −1,754.89 | #5793 | | FY 2024-25 | 13.87 | 0.0004% | +45.24% | 1.99% | 2,310.84 | 0.0380% | +30.97% | 50.42% | −2,296.97 | #5373 | - CAGR (7-year): exports 14.30%/yr, imports 4.88%/yr (consistently Deficit) ## Key trade insights: HSN Code 39033000 export-import analysis ### Consistent export growth: 14.30% CAGR over 7 years India's exports under HSN Code 39033000 have grown at a compound annual rate of 14.30% over 7 fiscal years, rising from ₹6.22 Crore in FY 2018-19 to ₹13.87 Crore in FY 2024-25. ### HSN Code 39033000 ranked #5373 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39033000 ranks #5373 out of 12657 HSN codes by total export value. Within Sub-Chapter 3903, it ranks #5 of 8. By trade surplus, it ranks #12445 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39033000 exports The strongest single-year export movement for HSN Code 39033000 was recorded in FY 2021-22, when exports surged by 226.45% over the prior year. ### India records a trade deficit of ₹2,296.97 Crore in HSN Code 39033000 goods In FY 2024-25, India's imports of ₹2,310.84 Cr exceeded exports of ₹13.87 Cr, resulting in a trade deficit of ₹2,296.97 Crore — ranking #12445 of 12657 by surplus magnitude. ### Import growth of 4.88% CAGR signals stable import dependency for Acrylonitrile-butadine-styrene copolymers India's imports under HSN Code 39033000 have grown at 4.88% CAGR, reaching ₹2,310.84 Crore in FY 2024-25. ### HSN Code 39033000 contributes 1.99% of Sub-Chapter 3903 exports — ranked #5 Among the 8 HSN codes under Sub-Chapter 3903, HSN Code 39033000 ranks #5 by export value — accounting for 1.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 50.42% share (rank #1). ## 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](https://busy.in/hsn/hsn-39032000/) | ₹25 Cr | | #5 | HSN Code 39033000: Acrylonitrile-butadine-styrene copolymers (this hsn code) | ₹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 |