What products are classified under HSN 39041090 ?
It includes Polyvinyl chloride, not mixed
HSN Code 39041090 represents Polyvinyl chloride, not mixed under GST classification. This code helps businesses identify Polyvinyl chloride, not mixed correctly for billing, taxation, and trade. With HSN Code 39041090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polyvinyl chloride, not mixed.
HSN Code 39041090 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: Other | 9% | 9% | 18% | 0% |
Polyvinyl chloride, not mixed does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin | |
| Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin | |
| 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: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin
Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin
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
| Order Number | Description |
|---|---|
| Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana) |
Oswal Poly Rubbers (AAR (Authority For Advance Ruling), Haryana)
It includes Polyvinyl chloride, not mixed
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyvinyl chloride, not mixed; 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.
Under HSN 39041090, Polyvinyl chloride, not mixed attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
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.