--- title: "HSN Code for Pvc| Plasticised | HSN 39042200 GST Rate" description: "Find HSN and GST Rates for 39042200 related to Pvc| Plasticised with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39042200/" --- # HSN Code 39042200: Pvc| 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) : Plasticised | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39042200 ? It includes Pvc| Plasticised ### Any common misclassification issue with Pvc/ 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 Pvc/ Plasticised? Under HSN 39042200, Pvc/ Plasticised attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Pvc/ Plasticised is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pvc/ Plasticised; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Pvc/ Plasticised? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Pvc/ 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 Pvc/ 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. ## India's trade performance: HSN Code 39042200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹246 Cr (+5.79% YoY) — 0.0067% of India's total exports - Imports: ₹213 Cr (+10.94% YoY) — 0.0035% of India's total imports - Trade balance: ₹33 Cr (Surplus); surplus rank #2451 of 12657 HSN codes - Share of Sub-Chapter 3904: 10.66% of its exports; import side 0.78% - Rank within Sub-Chapter 3904: #3 of 20 by export value; import-side #10 ### Key metrics - National export rank: #1637 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +85.72% in FY 2023-24 - Contribution to Sub-Ch. 3904: 10.66% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39042200 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 | 146.15 | 0.0066% | — | 14.06% | 150.08 | 0.0045% | — | 0.95% | −3.93 | #1608 | | FY 2020-21 | 179.16 | 0.0083% | +22.59% | 12.33% | 177.06 | 0.0061% | +17.98% | 1.21% | +2.10 | #1471 | | FY 2021-22 | 118.26 | 0.0038% | −33.99% | 5.97% | 179.71 | 0.0039% | +1.50% | 0.77% | −61.45 | #2199 | | FY 2022-23 | 125.31 | 0.0035% | +5.96% | 5.27% | 245.53 | 0.0043% | +36.63% | 0.86% | −120.22 | #2247 | | FY 2023-24 | 232.73 | 0.0064% | +85.72% | 11.41% | 192.01 | 0.0034% | −21.80% | 0.76% | +40.72 | #1626 | | FY 2024-25 | 246.21 | 0.0067% | +5.79% | 10.66% | 213.01 | 0.0035% | +10.94% | 0.78% | +33.20 | #1637 | ## Key trade insights: HSN Code 39042200 export-import analysis ### Export snapshot for HSN Code 39042200 India exported ₹246.21 Crore worth of Pvc| Plasticised in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39042200 ranked #1637 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39042200 ranks #1637 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #3 of 20. By trade surplus, it ranks #2451 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 39042200 exports The strongest single-year export movement for HSN Code 39042200 was recorded in FY 2023-24, when exports surged by 85.72% over the prior year. ### India maintains a trade surplus of ₹33.20 Crore in HSN Code 39042200 goods In FY 2024-25, India's exports of ₹246.21 Cr exceeded imports of ₹213.01 Cr, resulting in a trade surplus of ₹33.20 Crore — ranking #2451 of 12657 by surplus magnitude. ### HSN Code 39042200 contributes 10.66% of Sub-Chapter 3904 exports — ranked #3 Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39042200 ranks #3 by export value — accounting for 10.66% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.78% share (rank #10). ## 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 (this hsn code) | ₹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 |