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 or export of PVC Emulsion Grade Resin.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 39041010 relates to the following description.
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
PVC Emulsion Grade Resin does not include products with the following descriptions.
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
India’s Exports
FY 2024-25₹2 Cr
0.0000% of India’s total exports
India’s Imports
FY 2024-25₹652 Cr
0.0107% of India’s total imports
Trade Balance
FY 2024-25−₹650 Cr
Surplus rank #12037 of 12657 HSN codes
% of Sub-Chapter 3904
FY 2024-250.07%
Share of Sub-Chapter 3904’s total exports in FY 2024-25
Import side: 2.37% of Sub-Chapter 3904’s imports
Rank Within Sub-Chapter 3904
FY 2024-25#12 of 20
Position by export value among HSN codes in Sub-Chapter 3904
Import-side rank: #5 of 20
At a glance
19.34%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#7826
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+324.07%
Peak Growth Year
FY 2019-20 · strongest single-year move
0.07%
Contribution to Sub-Ch. 3904
Share of Sub-Chapter 3904 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−613.60
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.05% of Sub-Ch. 3904
Imports
614.14 ₹ Cr
0.0171% share
— YoY
3.78% of Sub-Ch. 3904
Balance
−437.42
Exports
2.29 ₹ Cr
0.0001% share
+324.07% YoY
0.22% of Sub-Ch. 3904
Imports
439.71 ₹ Cr
0.0131% share
−28.40% YoY
2.79% of Sub-Ch. 3904
Balance
−331.78
Exports
7.87 ₹ Cr
0.0004% share
+243.67% YoY
0.54% of Sub-Ch. 3904
Imports
339.65 ₹ Cr
0.0117% share
−22.76% YoY
2.33% of Sub-Ch. 3904
Balance
−829.37
Exports
7.11 ₹ Cr
0.0002% share
−9.66% YoY
0.36% of Sub-Ch. 3904
Imports
836.48 ₹ Cr
0.0183% share
+146.28% YoY
3.60% of Sub-Ch. 3904
Balance
−789.32
Exports
1.11 ₹ Cr
0.0000% share
−84.39% YoY
0.05% of Sub-Ch. 3904
Imports
790.43 ₹ Cr
0.0137% share
−5.51% YoY
2.77% of Sub-Ch. 3904
Balance
−684.24
Exports
2.97 ₹ Cr
0.0001% share
+167.57% YoY
0.15% of Sub-Ch. 3904
Imports
687.21 ₹ Cr
0.0122% share
−13.06% YoY
2.71% of Sub-Ch. 3904
Balance
−650.32
Exports
1.56 ₹ Cr
0.0000% share
−47.47% YoY
0.07% of Sub-Ch. 3904
Imports
651.88 ₹ Cr
0.0107% share
−5.14% YoY
2.37% of Sub-Ch. 3904
CAGR · 7-Year
Exports
19.34% /yr
Imports
1.00% /yr
reference, FY 2024-25
Export
₹2,309.14 Cr
Import
₹27,462.27 Cr
Trade Balance
−25,153.13
India's exports under HSN Code 39041010 have grown at a compound annual rate of 19.34% over 7 fiscal years, rising from ₹0.54 Crore in FY 2018-19 to ₹1.56 Crore in FY 2024-25.
In FY 2024-25, HSN Code 39041010 ranks #7826 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #12 of 20. By trade surplus, it ranks #12037 of 12657.
The strongest single-year export movement for HSN Code 39041010 was recorded in FY 2019-20, when exports surged by 324.07% over the prior year.
In FY 2024-25, India's imports of ₹651.88 Cr exceeded exports of ₹1.56 Cr, resulting in a trade deficit of ₹650.32 Crore — ranking #12037 of 12657 by surplus magnitude.
India's imports under HSN Code 39041010 have grown at 1.00% CAGR, reaching ₹651.88 Crore in FY 2024-25.
Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39041010 ranks #12 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.37% share (rank #5).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 39041010 and GST compliance.
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.