---
title: "HSN Code for Plasticised PVC Resins (Emulsion Grade) | HSN 39042190 GST Rate"
description: "Find HSN and GST Rates for 39042190 related to Plasticised PVC Resins (Emulsion Grade) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39042190/"
---

# HSN Code 39042190: Plasticised PVC Resins (Emulsion Grade)

- [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:other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39042190 ?

It includes Other Herring-Bone Tread Pneumatic Tyres

### Does packaging or labelling change the GST for Plasticised PVC Resins (Emulsion Grade)?

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 Plasticised PVC Resins (Emulsion Grade)?

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 Plasticised PVC Resins (Emulsion Grade)?

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 Plasticised PVC Resins (Emulsion Grade)?

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

### How should mixed supplies be billed when Plasticised PVC Resins (Emulsion Grade) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Plasticised PVC Resins (Emulsion Grade); Nil for exempt items if applicable).

## India's trade performance: HSN Code 39042190 (FY 2024-25)

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

- Exports: < ₹1 Crore (−90.63% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5468 of 12657 HSN codes
- Share of Sub-Chapter 3904: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 3904: #15 of 20 by export value

### Key metrics

- Export CAGR: -50.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10193 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +48.63% in FY 2022-23
- Contribution to Sub-Ch. 3904: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39042190

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 | 2.11 | 0.0001% | — | 0.19% | 219.18 | 0.0061% | — | 1.35% | −217.07 | #6901 |
| 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 | 4.38 | 0.0001% | — | 0.22% | < ₹1 Crore | 0.0000% | — | 0.00% | +3.62 | #6524 |
| FY 2022-23 | 6.51 | 0.0002% | +48.63% | 0.27% | < ₹1 Crore | 0.0000% | +2.63% | 0.00% | +5.73 | #6169 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −95.08% | 0.02% | < ₹1 Crore | 0.0000% | −70.51% | 0.00% | +0.09 | #9139 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −90.63% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.03 | #10193 |

- CAGR (7-year): exports -50.78%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 39042190 export-import analysis

### Export decline: -50.78% CAGR over 7 years

India's exports under HSN Code 39042190 have declined at a compound annual rate of -50.78% over 7 fiscal years, falling from ₹2.11 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25.

### HSN Code 39042190 ranked #10193 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39042190 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #15 of 20. By trade surplus, it ranks #5468 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39042190 exports

The strongest single-year export movement for HSN Code 39042190 was recorded in FY 2022-23, when exports surged by 48.63% over the prior year.

### India maintains a trade surplus of ₹0.03 Crore in HSN Code 39042190 goods

In FY 2024-25, India's exports of ₹0.03 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.03 Crore — ranking #5468 of 12657 by surplus magnitude.

### HSN Code 39042190 contributes 0.00% of Sub-Chapter 3904 exports — ranked #15

Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39042190 ranks #15 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 |
| #15 | HSN Code 39042190: Plasticised PVC Resins (Emulsion Grade) (this hsn code) | < ₹1 Crore |