---
title: "HSN Code for Polymers of styrene , in primary forms | Other | HSN 39039090 GST Rate"
description: "Find HSN and GST Rates for 39039090 related to Polymers of styrene , in primary forms | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39039090/"
---

# HSN Code 39039090: Polymers of styrene , in primary forms | 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 |
| --- | --- | --- | --- | --- |
| Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39039090 ?

It includes Polymers of styrene , in primary forms | Other

### How should mixed supplies be billed when Polymers of styrene , in primary forms / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polymers of styrene , in primary forms / Other; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Polymers of styrene , in primary forms / 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.

### Can we claim ITC on inputs used to trade Polymers of styrene , in primary forms / Other?

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

### Any common misclassification issue with Polymers of styrene , in primary forms / 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 Polymers of styrene , in primary forms / Other?

Under HSN 39039090, Polymers of styrene , in primary forms / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39039090 (FY 2024-25)

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

- Exports: ₹177 Cr (+3.65% YoY) — 0.0048% of India's total exports
- Imports: ₹1,001 Cr (+25.52% YoY) — 0.0165% of India's total imports
- Trade balance: −₹825 Cr (Deficit); surplus rank #12143 of 12657 HSN codes
- Share of Sub-Chapter 3903: 25.35% of its exports; import side 21.85%
- Rank within Sub-Chapter 3903: #2 of 8 by export value; import-side #2

### Key metrics

- Export CAGR: 14.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1969 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +56.92% in FY 2021-22
- Contribution to Sub-Ch. 3903: 25.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39039090

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 | 79.67 | 0.0035% | — | 11.57% | 357.88 | 0.0100% | — | 13.95% | −278.21 | #2267 |
| FY 2019-20 | 85.00 | 0.0039% | +6.69% | 18.14% | 328.04 | 0.0098% | −8.34% | 16.25% | −243.04 | #2207 |
| FY 2020-21 | 80.54 | 0.0037% | −5.25% | 27.22% | 413.92 | 0.0142% | +26.18% | 17.97% | −333.38 | #2321 |
| FY 2021-22 | 126.38 | 0.0040% | +56.92% | 22.18% | 745.95 | 0.0163% | +80.22% | 20.31% | −619.57 | #2139 |
| FY 2022-23 | 153.09 | 0.0042% | +21.13% | 28.70% | 823.87 | 0.0143% | +10.45% | 20.15% | −670.78 | #2034 |
| FY 2023-24 | 170.68 | 0.0047% | +11.49% | 23.47% | 797.87 | 0.0142% | −3.16% | 22.46% | −627.19 | #1955 |
| FY 2024-25 | 176.91 | 0.0048% | +3.65% | 25.35% | 1,001.49 | 0.0165% | +25.52% | 21.85% | −824.58 | #1969 |

- CAGR (7-year): exports 14.22%/yr, imports 18.71%/yr (consistently Deficit)

## Key trade insights: HSN Code 39039090 export-import analysis

### Consistent export growth: 14.22% CAGR over 7 years

India's exports under HSN Code 39039090 have grown at a compound annual rate of 14.22% over 7 fiscal years, rising from ₹79.67 Crore in FY 2018-19 to ₹176.91 Crore in FY 2024-25.

### HSN Code 39039090 ranked #1969 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39039090 ranks #1969 out of 12657 HSN codes by total export value. Within Sub-Chapter 3903, it ranks #2 of 8. By trade surplus, it ranks #12143 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39039090 exports

The strongest single-year export movement for HSN Code 39039090 was recorded in FY 2021-22, when exports surged by 56.92% over the prior year.

### India records a trade deficit of ₹824.58 Crore in HSN Code 39039090 goods

In FY 2024-25, India's imports of ₹1,001.49 Cr exceeded exports of ₹176.91 Cr, resulting in a trade deficit of ₹824.58 Crore — ranking #12143 of 12657 by surplus magnitude.

### Import growth of 18.71% CAGR signals rising demand for Polymers of styrene , in primary forms | Other

India's imports under HSN Code 39039090 have grown at 18.71% CAGR, reaching ₹1,001.49 Crore in FY 2024-25.

### HSN Code 39039090 contributes 25.35% of Sub-Chapter 3903 exports — ranked #2

Among the 8 HSN codes under Sub-Chapter 3903, HSN Code 39039090 ranks #2 by export value — accounting for 25.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.85% share (rank #2).

## 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 (this hsn code) | ₹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 |