---
title: "HSN Code for Polyvinyl chloride, not mixed | HSN 39041090 GST Rate"
description: "Find HSN and GST Rates for 39041090 related to Polyvinyl chloride, not mixed with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39041090/"
---

# HSN Code 39041090: Polyvinyl chloride, not mixed

- [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 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Poly (vinyl chloride), not mixed with any other substances: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39041090 ?

It includes Polyvinyl chloride, not mixed

### How should mixed supplies be billed when Polyvinyl chloride, not mixed is sold with other items?

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).

### Can we claim ITC on inputs used to trade Polyvinyl chloride, not mixed?

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

### How much GST applies to Polyvinyl chloride, not mixed?

Under HSN 39041090, Polyvinyl chloride, not mixed attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Polyvinyl chloride, not mixed?

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.

### Do e‑way bill and e‑invoice apply for Polyvinyl chloride, not mixed?

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.

## India's trade performance: HSN Code 39041090 (FY 2024-25)

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

- Exports: ₹14 Cr (+12.69% YoY) — 0.0004% of India's total exports
- Imports: ₹3,905 Cr (−2.96% YoY) — 0.0643% of India's total imports
- Trade balance: −₹3,890 Cr (Deficit); surplus rank #12528 of 12657 HSN codes
- Share of Sub-Chapter 3904: 0.63% of its exports; import side 14.22%
- Rank within Sub-Chapter 3904: #5 of 20 by export value; import-side #2

### Key metrics

- Export CAGR: 1.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5307 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +520.39% in FY 2020-21
- Contribution to Sub-Ch. 3904: 0.63% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39041090

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. 3904 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3904 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 13.60 | 0.0006% | — | 1.23% | 12,683.18 | 0.3538% | — | 78.11% | −12,669.58 | #4622 |
| FY 2019-20 | 12.41 | 0.0006% | −8.75% | 1.19% | 5,435.73 | 0.1624% | −57.14% | 34.47% | −5,423.32 | #4730 |
| FY 2020-21 | 76.99 | 0.0036% | +520.39% | 5.30% | 2,670.15 | 0.0916% | −50.88% | 18.30% | −2,593.16 | #2368 |
| FY 2021-22 | 16.41 | 0.0005% | −78.69% | 0.83% | 4,244.15 | 0.0929% | +58.95% | 18.27% | −4,227.74 | #4849 |
| FY 2022-23 | 4.99 | 0.0001% | −69.59% | 0.21% | 4,553.84 | 0.0792% | +7.30% | 15.98% | −4,548.85 | #6460 |
| FY 2023-24 | 12.84 | 0.0004% | +157.31% | 0.63% | 4,023.74 | 0.0716% | −11.64% | 15.86% | −4,010.90 | #5389 |
| FY 2024-25 | 14.47 | 0.0004% | +12.69% | 0.63% | 3,904.67 | 0.0643% | −2.96% | 14.22% | −3,890.20 | #5307 |

- CAGR (7-year): exports 1.04%/yr, imports -17.83%/yr (consistently Deficit)

## Key trade insights: HSN Code 39041090 export-import analysis

### Consistent export growth: 1.04% CAGR over 7 years

India's exports under HSN Code 39041090 have grown at a compound annual rate of 1.04% over 7 fiscal years, rising from ₹13.60 Crore in FY 2018-19 to ₹14.47 Crore in FY 2024-25.

### HSN Code 39041090 ranked #5307 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39041090 ranks #5307 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #5 of 20. By trade surplus, it ranks #12528 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39041090 exports

The strongest single-year export movement for HSN Code 39041090 was recorded in FY 2020-21, when exports surged by 520.39% over the prior year.

### India records a trade deficit of ₹3,890.20 Crore in HSN Code 39041090 goods

In FY 2024-25, India's imports of ₹3,904.67 Cr exceeded exports of ₹14.47 Cr, resulting in a trade deficit of ₹3,890.20 Crore — ranking #12528 of 12657 by surplus magnitude.

### Import growth of -17.83% CAGR signals stable import dependency for Polyvinyl chloride, not mixed

India's imports under HSN Code 39041090 have grown at -17.83% CAGR, reaching ₹3,904.67 Crore in FY 2024-25.

### HSN Code 39041090 contributes 0.63% of Sub-Chapter 3904 exports — ranked #5

Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39041090 ranks #5 by export value — accounting for 0.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.22% share (rank #2).

## Related HSN Codes in Sub-Chapter 3904

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39046100: Polytetrafluoroethylene](https://busy.in/hsn/hsn-39046100/) | ₹1,094 Cr |
| #2 | [HSN Code 39046990: Other Fluoropolymers](https://busy.in/hsn/hsn-39046990/) | ₹888 Cr |
| #3 | [HSN Code 39042200: Pvc\| Plasticised](https://busy.in/hsn/hsn-39042200/) | ₹246 Cr |
| #4 | [HSN Code 39049090: Halogenated Olefin Polymers in Primary Form – Other](https://busy.in/hsn/hsn-39049090/) | ₹18 Cr |
| #5 | HSN Code 39041090: Polyvinyl chloride, not mixed (this hsn code) | ₹14 Cr |
| #6 | [HSN Code 39046910: Poly (Vinyl Fluoride)](https://busy.in/hsn/hsn-39046910/) | ₹14 Cr |
| #7 | [HSN Code 39041020: Suspension Grade PVC Resin](https://busy.in/hsn/hsn-39041020/) | ₹12 Cr |
| #8 | [HSN Code 39043090: Vinyl chloride-vinyl acetate copolymers : Other](https://busy.in/hsn/hsn-39043090/) | ₹8 Cr |
| #9 | [HSN Code 39043010: Vinyl chloride copolymers](https://busy.in/hsn/hsn-39043010/) | ₹7 Cr |
| #10 | [HSN Code 39042100: Other poly (vinyl chloride) : Non-plasticised](https://busy.in/hsn/hsn-39042100/) | ₹4 Cr |