--- title: "HSN Code for Polytetrafluoroethylene | HSN 39046100 GST Rate" description: "Find HSN and GST Rates for 39046100 related to Polytetrafluoroethylene with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39046100/" --- # HSN Code 39046100: Polytetrafluoroethylene - [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 | | --- | --- | --- | --- | --- | | Fluro-polymers : Polytetrafluroethylene | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39046100 ? It includes Polytetrafluoroethylene ### Does packaging or labelling change the GST for Polytetrafluoroethylene? 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 Polytetrafluoroethylene? 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. ### How should mixed supplies be billed when Polytetrafluoroethylene is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polytetrafluoroethylene; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Polytetrafluoroethylene? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Polytetrafluoroethylene? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 39046100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,094 Cr (+7.68% YoY) — 0.0297% of India's total exports - Imports: ₹325 Cr (−6.46% YoY) — 0.0053% of India's total imports - Trade balance: ₹769 Cr (Surplus); surplus rank #439 of 12657 HSN codes - Share of Sub-Chapter 3904: 47.38% of its exports; import side 1.18% - Rank within Sub-Chapter 3904: #1 of 20 by export value; import-side #9 ### Key metrics - Export CAGR: 4.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #484 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +62.27% in FY 2021-22 - Contribution to Sub-Ch. 3904: 47.38% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39046100 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 | 838.97 | 0.0367% | — | 75.57% | 221.90 | 0.0062% | — | 1.37% | +617.07 | #406 | | FY 2019-20 | 734.28 | 0.0334% | −12.48% | 70.66% | 198.80 | 0.0059% | −10.41% | 1.26% | +535.48 | #461 | | FY 2020-21 | 751.25 | 0.0349% | +2.31% | 51.71% | 196.23 | 0.0067% | −1.29% | 1.34% | +555.02 | #472 | | FY 2021-22 | 1,219.08 | 0.0388% | +62.27% | 61.53% | 238.17 | 0.0052% | +21.37% | 1.03% | +980.91 | #400 | | FY 2022-23 | 1,226.21 | 0.0339% | +0.58% | 51.61% | 332.34 | 0.0058% | +39.54% | 1.17% | +893.87 | #409 | | FY 2023-24 | 1,016.14 | 0.0281% | −17.13% | 49.81% | 347.45 | 0.0062% | +4.55% | 1.37% | +668.69 | #508 | | FY 2024-25 | 1,094.17 | 0.0297% | +7.68% | 47.38% | 325.01 | 0.0053% | −6.46% | 1.18% | +769.16 | #484 | - CAGR (7-year): exports 4.53%/yr, imports 6.57%/yr (consistently Surplus) ## Key trade insights: HSN Code 39046100 export-import analysis ### Consistent export growth: 4.53% CAGR over 7 years India's exports under HSN Code 39046100 have grown at a compound annual rate of 4.53% over 7 fiscal years, rising from ₹838.97 Crore in FY 2018-19 to ₹1,094.17 Crore in FY 2024-25. ### HSN Code 39046100 ranked #484 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39046100 ranks #484 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #1 of 20. By trade surplus, it ranks #439 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39046100 exports The strongest single-year export movement for HSN Code 39046100 was recorded in FY 2021-22, when exports surged by 62.27% over the prior year. ### India maintains a trade surplus of ₹769.16 Crore in HSN Code 39046100 goods In FY 2024-25, India's exports of ₹1,094.17 Cr exceeded imports of ₹325.01 Cr, resulting in a trade surplus of ₹769.16 Crore — ranking #439 of 12657 by surplus magnitude. ### Import growth of 6.57% CAGR signals stable import dependency for Polytetrafluoroethylene India's imports under HSN Code 39046100 have grown at 6.57% CAGR, reaching ₹325.01 Crore in FY 2024-25. ### HSN Code 39046100 contributes 47.38% of Sub-Chapter 3904 exports — ranked #1 Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39046100 ranks #1 by export value — accounting for 47.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.18% share (rank #9). ## 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 (this hsn code) | ₹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 |