--- title: "HSN Code for Other poly (vinyl chloride) : Non-plasticised | HSN 39042100 GST Rate" description: "Find HSN and GST Rates for 39042100 related to Other poly (vinyl chloride) : Non-plasticised with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39042100/" --- # HSN Code 39042100: Other poly (vinyl chloride) : Non-plasticised - [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 | | --- | --- | --- | --- | --- | | Other poly (vinyl chloride) : Non-plasticised | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39042100 ? It includes Other poly (vinyl chloride) : Non-plasticised ### Do e‑way bill and e‑invoice apply for Other poly (vinyl chloride) : Non-plasticised? 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. ### Does packaging or labelling change the GST for Other poly (vinyl chloride) : Non-plasticised? 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. ### Can we claim ITC on inputs used to trade Other poly (vinyl chloride) : Non-plasticised? 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 Other poly (vinyl chloride) : Non-plasticised? 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 Other poly (vinyl chloride) : Non-plasticised? Under HSN 39042100, Other poly (vinyl chloride) : Non-plasticised attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other poly (vinyl chloride) : Non-plasticised is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other poly (vinyl chloride) : Non-plasticised; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39042100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+3.03% YoY) — 0.0001% of India's total exports - Imports: ₹98 Cr (−59.75% YoY) — 0.0016% of India's total imports - Trade balance: −₹94 Cr (Deficit); surplus rank #10759 of 12657 HSN codes - Share of Sub-Chapter 3904: 0.16% of its exports; import side 0.36% - Rank within Sub-Chapter 3904: #10 of 20 by export value; import-side #11 ### Key metrics - National export rank: #6953 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +270.41% in FY 2023-24 - Contribution to Sub-Ch. 3904: 0.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39042100 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | 10.47 | 0.0005% | — | 1.01% | 116.06 | 0.0035% | — | 0.74% | −105.59 | #4952 | | FY 2020-21 | 8.53 | 0.0004% | −18.53% | 0.59% | 108.21 | 0.0037% | −6.76% | 0.74% | −99.68 | #5294 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −94.26% | 0.02% | 243.43 | 0.0053% | +124.96% | 1.05% | −242.94 | #8593 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +100.00% | 0.04% | 267.59 | 0.0047% | +9.92% | 0.94% | −266.61 | #8116 | | FY 2023-24 | 3.63 | 0.0001% | +270.41% | 0.18% | 242.32 | 0.0043% | −9.44% | 0.96% | −238.69 | #6932 | | FY 2024-25 | 3.74 | 0.0001% | +3.03% | 0.16% | 97.54 | 0.0016% | −59.75% | 0.36% | −93.80 | #6953 | ## Key trade insights: HSN Code 39042100 export-import analysis ### Export snapshot for HSN Code 39042100 India exported ₹3.74 Crore worth of Other poly (vinyl chloride) : Non-plasticised in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39042100 ranked #6953 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39042100 ranks #6953 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #10 of 20. By trade surplus, it ranks #10759 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 39042100 exports The strongest single-year export movement for HSN Code 39042100 was recorded in FY 2023-24, when exports surged by 270.41% over the prior year. ### India records a trade deficit of ₹93.80 Crore in HSN Code 39042100 goods In FY 2024-25, India's imports of ₹97.54 Cr exceeded exports of ₹3.74 Cr, resulting in a trade deficit of ₹93.80 Crore — ranking #10759 of 12657 by surplus magnitude. ### HSN Code 39042100 contributes 0.16% of Sub-Chapter 3904 exports — ranked #10 Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39042100 ranks #10 by export value — accounting for 0.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.36% share (rank #11). ## 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](https://busy.in/hsn/hsn-39041090/) | ₹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 (this hsn code) | ₹4 Cr |