HSN Code 39042290 represents Other Plasticised PVC under GST classification. This code helps businesses identify Other Plasticised PVC correctly for billing, taxation, and trade. With HSN Code 39042290, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Plasticised PVC.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 39042290 relates to the following description.
Description of Goods
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other
Chapter
39 - Plastics and articles thereof
Sub Chapter
3904 - Polymers of vinyl chlorideor of other halogenated olefins , in primary forms
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other Plasticised PVC does not include products with the following descriptions.
Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin
Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin
Poly (vinyl chloride), not mixed with any other substances: Other
Other poly (vinyl chloride) : Non-plasticised
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other
Other poly (vinyl chloride) : Plasticised
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)
Vinyl chloride-vinyl acetate copolymers : Poly (vinyl derivatives)
Vinyl chloride-vinyl acetate copolymers : Other
Other Vinyl chloride copolymers
Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers
Vinylidene chloride polymers: Other
Fluro-polymers : Polytetrafluroethylene
Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter
Fluro-polymers : Other : Other
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other
Other: Chlorinated poly vinyl chloride (CPVC) resin
Other: Other
Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin
Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin
Poly (vinyl chloride), not mixed with any other substances: Other
Other poly (vinyl chloride) : Non-plasticised
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other
Other poly (vinyl chloride) : Plasticised
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)
Vinyl chloride-vinyl acetate copolymers : Poly (vinyl derivatives)
Vinyl chloride-vinyl acetate copolymers : Other
Other Vinyl chloride copolymers
Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers
Vinylidene chloride polymers: Other
Fluro-polymers : Polytetrafluroethylene
Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter
Fluro-polymers : Other : Other
Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other
Other: Chlorinated poly vinyl chloride (CPVC) resin
Other: Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
No exports or imports were recorded under HSN Code 39042290 in FY 2025-26. Figures for FY 2024-25 and earlier years are in the table below.
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−3.66
Exports
99.45 ₹ Cr
0.0044% share
— YoY
8.96% of Sub-Ch. 3904
Imports
103.11 ₹ Cr
0.0029% share
— YoY
0.64% of Sub-Ch. 3904
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 3904
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 3904
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 3904
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 3904
Balance
+138.17
Exports
138.67 ₹ Cr
0.0044% share
— YoY
7.00% of Sub-Ch. 3904
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 3904
Balance
+106.92
Exports
107.22 ₹ Cr
0.0030% share
−22.68% YoY
4.51% of Sub-Ch. 3904
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−40.00% YoY
0.00% of Sub-Ch. 3904
Balance
+1.79
Exports
2.42 ₹ Cr
0.0001% share
−97.74% YoY
0.12% of Sub-Ch. 3904
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+110.00% YoY
0.00% of Sub-Ch. 3904
Balance
−0.02
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 3904
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−96.83% YoY
0.00% of Sub-Ch. 3904
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 3904
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 3904
reference, FY 2025-26
Export
₹2,460.69 Cr
Import
₹23,698.74 Cr
Trade Balance
−21,238.05
Clear answers to common queries about HSN Code 39042290 and GST compliance.
It includes Flexible Plain Poly(vinyl butyral) Sheets
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 39042290, Other Plasticised PVC attracts Varies when sold in taxable form. Describe the exact form on the invoice.