--- title: "HSN Code for Other Plasticised PVC | HSN 39042210 GST Rate" description: "Find HSN and GST Rates for 39042210 related to Other Plasticised PVC with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39042210/" --- # HSN Code 39042210: Other 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): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39042210 ? It includes Other Vulcanised Fibre Sheets ### Does packaging or labelling change the GST for Other 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 Plasticised PVC? Under HSN 39042210, Other Plasticised PVC attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other 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 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 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. ### How should mixed supplies be billed when Other Plasticised PVC is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Plasticised PVC; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39042210 (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 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7424 of 12657 HSN codes - Share of Sub-Chapter 3904: 0.00% of its exports; import side 0.00% ### Key metrics - Peak growth year: +3.77% in FY 2022-23 - Contribution to Sub-Ch. 3904: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39042210 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 | 33.28 | 0.0015% | — | 3.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +32.76 | #3439 | | 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 Crore | 0.0000% | — | 0.03% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.50 | #8529 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +3.77% | 0.02% | Nil | 0.0000% | −100.00% | 0.00% | +0.55 | #8606 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.15 | — | - CAGR (7-year): exports —/yr, imports -18.71%/yr (consistently Deficit) ## Key trade insights: HSN Code 39042210 export-import analysis ### Export snapshot for HSN Code 39042210 India exported ₹0.00 Crore worth of Other 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 39042210 exports The strongest single-year export movement for HSN Code 39042210 was recorded in FY 2022-23, when exports surged by 3.77% over the prior year. ### India records a trade deficit of ₹0.15 Crore in HSN Code 39042210 goods In FY 2024-25, India's imports of ₹0.15 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.15 Crore — ranking #7424 of 12657 by surplus magnitude. ### Import growth of -18.71% CAGR signals stable import dependency for Other Plasticised PVC India's imports under HSN Code 39042210 have grown at -18.71% CAGR, reaching ₹0.15 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 39042210: Other Plasticised PVC (this hsn code) | Nil |