HSN Code 39046100: Polytetrafluoroethylene

HSN Code 39046100 represents Polytetrafluoroethylene under GST classification. This code helps businesses identify Polytetrafluoroethylene correctly for billing, taxation, and trade. With HSN Code 39046100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Polytetrafluoroethylene.

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Description of Goods for HSN Code 39046100

HSN Code 39046100 relates to the following description.

Description of Goods

Fluro-polymers : Polytetrafluroethylene

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%

What does HSN Code 39046100 not include?

Polytetrafluoroethylene does not include products with the following descriptions.

HSN Code 39041010

Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin

HSN Code 39041020

Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin

HSN Code 39042110

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins

HSN Code 39042190

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other

HSN Code 39042210

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)

HSN Code 39042290

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other

HSN Code 39045010

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

HSN Code 39046910

Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter

HSN Code 39049000

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other

India’s Trade Performance — HSN Code 39046100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,094 Cr

+7.68% vs FY 2023-24

0.0297% of India’s total exports

India’s Imports

FY 2024-25

₹325 Cr

−6.46% vs FY 2023-24

0.0053% of India’s total imports

Trade Balance

FY 2024-25

₹769 Cr

Trade Surplus

Surplus rank #439 of 12657 HSN codes

% of Sub-Chapter 3904

FY 2024-25

47.38%

Share of Sub-Chapter 3904’s total exports in FY 2024-25

Import side: 1.18% of Sub-Chapter 3904’s imports

Rank Within Sub-Chapter 3904

FY 2024-25

#1 of 20

Position by export value among HSN codes in Sub-Chapter 3904

Import-side rank: #9 of 20

At a glance

4.53%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#484

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+62.27%

Peak Growth Year

FY 2021-22 · strongest single-year move

47.38%

Contribution to Sub-Ch. 3904

Share of Sub-Chapter 3904 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #406

Balance

+617.07

Exports

838.97 ₹ Cr

0.0367% share

— YoY

75.57% of Sub-Ch. 3904

Imports

221.90 ₹ Cr

0.0062% share

— YoY

1.37% of Sub-Ch. 3904

FY 2019-20 Exp. Rank #461

Balance

+535.48

Exports

734.28 ₹ Cr

0.0334% share

−12.48% YoY

70.66% of Sub-Ch. 3904

Imports

198.80 ₹ Cr

0.0059% share

−10.41% YoY

1.26% of Sub-Ch. 3904

FY 2020-21 Exp. Rank #472

Balance

+555.02

Exports

751.25 ₹ Cr

0.0349% share

+2.31% YoY

51.71% of Sub-Ch. 3904

Imports

196.23 ₹ Cr

0.0067% share

−1.29% YoY

1.34% of Sub-Ch. 3904

FY 2021-22 Exp. Rank #400

Balance

+980.91

Exports

1,219.08 ₹ Cr

0.0388% share

+62.27% YoY

61.53% of Sub-Ch. 3904

Imports

238.17 ₹ Cr

0.0052% share

+21.37% YoY

1.03% of Sub-Ch. 3904

FY 2022-23 Exp. Rank #409

Balance

+893.87

Exports

1,226.21 ₹ Cr

0.0339% share

+0.58% YoY

51.61% of Sub-Ch. 3904

Imports

332.34 ₹ Cr

0.0058% share

+39.54% YoY

1.17% of Sub-Ch. 3904

FY 2023-24 Exp. Rank #508

Balance

+668.69

Exports

1,016.14 ₹ Cr

0.0281% share

−17.13% YoY

49.81% of Sub-Ch. 3904

Imports

347.45 ₹ Cr

0.0062% share

+4.55% YoY

1.37% of Sub-Ch. 3904

FY 2024-25 Exp. Rank #484

Balance

+769.16

Exports

1,094.17 ₹ Cr

0.0297% share

+7.68% YoY

47.38% of Sub-Ch. 3904

Imports

325.01 ₹ Cr

0.0053% share

−6.46% YoY

1.18% of Sub-Ch. 3904

CAGR · 7-Year

Exports

4.53% /yr

Imports

6.57% /yr

Consistently Surplus
Sub-Chapter 3904 total

reference, FY 2024-25

Export

₹2,309.14 Cr

Import

₹27,462.27 Cr

Trade Balance

−25,153.13

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39046100 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.