What products are classified under HSN 39041010 ?
It includes PVC Emulsion Grade Resin
HSN Code 39041010 represents PVC Emulsion Grade Resin under GST classification. This code helps businesses identify PVC Emulsion Grade Resin correctly for billing, taxation, and trade. With HSN Code 39041010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of PVC Emulsion Grade Resin.
HSN Code 39041010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 39 | Plastics and articles thereof | 3904 | Polymers of vinyl chlorideor of other halogenated olefins , in primary forms | Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin | 9% | 9% | 18% | 0% |
Description of goods
Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin
Chapter
39 – Plastics and articles thereof
Sub Chapter
3904 – Polymers of vinyl chlorideor of other halogenated olefins , in primary forms
PVC Emulsion Grade Resin does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin | |
| Poly (vinyl chloride), not mixed with any other substances: Other | |
| Other poly (vinyl chloride) : Non-plasticised | |
| Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins | |
| Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other | |
| Other poly (vinyl chloride) : Plasticised | |
| Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade) | |
| Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other | |
| Vinyl chloride-vinyl acetate copolymers : Poly (vinyl derivatives) | |
| Vinyl chloride-vinyl acetate copolymers : Other | |
| Other Vinyl chloride copolymers | |
| Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers | |
| Vinylidene chloride polymers: Other | |
| Fluro-polymers : Polytetrafluroethylene | |
| Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter | |
| Fluro-polymers : Other : Other | |
| Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other | |
| Other: Chlorinated poly vinyl chloride (CPVC) resin | |
| Other: Other |
Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin
Poly (vinyl chloride), not mixed with any other substances: Other
Other poly (vinyl chloride) : Non-plasticised
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other
Other poly (vinyl chloride) : Plasticised
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other
Vinyl chloride-vinyl acetate copolymers : Poly (vinyl derivatives)
Vinyl chloride-vinyl acetate copolymers : Other
Other Vinyl chloride copolymers
Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers
Vinylidene chloride polymers: Other
Fluro-polymers : Polytetrafluroethylene
Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter
Fluro-polymers : Other : Other
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other
Other: Chlorinated poly vinyl chloride (CPVC) resin
Other: Other
It includes PVC Emulsion Grade Resin
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PVC Emulsion Grade Resin; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.