---
title: "HSN Code for Other Non-Plasticised PVC | HSN 39042110 GST Rate"
description: "Find HSN and GST Rates for 39042110 related to Other Non-Plasticised PVC with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39042110/"
---

# HSN Code 39042110: Other Non-Plasticised PVC

- [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 |
| --- | --- | --- | --- | --- |
| Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39042110 ?

It includes Other Poly(vinyl butyral) Sheets

### Do e‑way bill and e‑invoice apply for Other Non-Plasticised PVC?

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.

### Any common misclassification issue with Other Non-Plasticised PVC?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Other Non-Plasticised PVC?

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

### Does packaging or labelling change the GST for Other Non-Plasticised PVC?

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.

### How much GST applies to Other Non-Plasticised PVC?

Under HSN 39042110, Other Non-Plasticised PVC attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39042110 (FY 2024-25)

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

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹1 Cr (+396.00% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #7993 of 12657 HSN codes
- Share of Sub-Chapter 3904: 0.00% of its exports; import side 0.00%

### Key metrics

- Peak growth year: −26.92% in FY 2022-23
- Contribution to Sub-Ch. 3904: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39042110

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 | 1.63 | 0.0001% | — | 0.15% | 24.71 | 0.0007% | — | 0.15% | −23.08 | #7160 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2021-22 | 1.04 | 0.0000% | — | 0.05% | Nil | 0.0000% | — | 0.00% | +1.04 | #7940 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −26.92% | 0.03% | 1.66 | 0.0000% | — | 0.01% | −0.90 | #8329 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −84.94% | 0.00% | −0.25 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | 1.24 | 0.0000% | +396.00% | 0.00% | −1.24 | — |

- CAGR (7-year): exports —/yr, imports -39.27%/yr (consistently Deficit)

## Key trade insights: HSN Code 39042110 export-import analysis

### Export snapshot for HSN Code 39042110

India exported ₹0.00 Crore worth of Other Non-Plasticised PVC in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 39042110 exports

The strongest single-year export movement for HSN Code 39042110 was recorded in FY 2022-23, when exports declined by 26.92% over the prior year.

### India records a trade deficit of ₹1.24 Crore in HSN Code 39042110 goods

In FY 2024-25, India's imports of ₹1.24 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.24 Crore — ranking #7993 of 12657 by surplus magnitude.

### Import growth of -39.27% CAGR signals stable import dependency for Other Non-Plasticised PVC

India's imports under HSN Code 39042110 have grown at -39.27% CAGR, reaching ₹1.24 Crore in FY 2024-25.

## 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](https://busy.in/hsn/hsn-39042100/) | ₹4 Cr |
| — | HSN Code 39042110: Other Non-Plasticised PVC (this hsn code) | Nil |