---
title: "HSN Code for Poly (Vinyl Fluoride) | HSN 39046910 GST Rate"
description: "Find HSN and GST Rates for 39046910 related to Poly (Vinyl Fluoride) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39046910/"
---

# HSN Code 39046910: Poly (Vinyl Fluoride)

- [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 : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39046910 ?

It includes Poly (Vinyl Fluoride)

### Can we claim ITC on inputs used to trade Poly (Vinyl Fluoride)?

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 Poly (Vinyl Fluoride) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Poly (Vinyl Fluoride); Nil for exempt items if applicable).

### Any common misclassification issue with Poly (Vinyl Fluoride)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Poly (Vinyl Fluoride)?

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 much GST applies to Poly (Vinyl Fluoride)?

Under HSN 39046910, Poly (Vinyl Fluoride) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Poly (Vinyl Fluoride)?

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 39046910 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹14 Cr (+91.78% YoY) — 0.0004% of India's total exports
- Imports: ₹24 Cr (−2.85% YoY) — 0.0004% of India's total imports
- Trade balance: −₹10 Cr (Deficit); surplus rank #9076 of 12657 HSN codes
- Share of Sub-Chapter 3904: 0.59% of its exports; import side 0.09%
- Rank within Sub-Chapter 3904: #6 of 20 by export value; import-side #14

### Key metrics

- National export rank: #5400 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +5,575.00% in FY 2022-23
- Contribution to Sub-Ch. 3904: 0.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39046910

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% | 9.58 | 0.0003% | — | 0.06% | −9.58 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | 4.58 | 0.0001% | −52.19% | 0.03% | −4.54 | #9534 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +925.00% | 0.03% | 5.50 | 0.0002% | +20.09% | 0.04% | −5.09 | #8379 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −90.24% | 0.00% | 20.28 | 0.0004% | +268.73% | 0.09% | −20.24 | #9874 |
| FY 2022-23 | 2.27 | 0.0001% | +5,575.00% | 0.10% | 23.75 | 0.0004% | +17.11% | 0.08% | −21.48 | #7300 |
| FY 2023-24 | 7.06 | 0.0002% | +211.01% | 0.35% | 24.20 | 0.0004% | +1.89% | 0.10% | −17.14 | #6153 |
| FY 2024-25 | 13.54 | 0.0004% | +91.78% | 0.59% | 23.51 | 0.0004% | −2.85% | 0.09% | −9.97 | #5400 |

- CAGR (7-year): exports —/yr, imports 16.14%/yr (consistently Deficit)

## Key trade insights: HSN Code 39046910 export-import analysis

### Export snapshot for HSN Code 39046910

India exported ₹13.54 Crore worth of Poly (Vinyl Fluoride) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 39046910 ranked #5400 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39046910 ranks #5400 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #6 of 20. By trade surplus, it ranks #9076 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39046910 exports

The strongest single-year export movement for HSN Code 39046910 was recorded in FY 2022-23, when exports surged by 5,575.00% over the prior year.

### India records a trade deficit of ₹9.97 Crore in HSN Code 39046910 goods

In FY 2024-25, India's imports of ₹23.51 Cr exceeded exports of ₹13.54 Cr, resulting in a trade deficit of ₹9.97 Crore — ranking #9076 of 12657 by surplus magnitude.

### Import growth of 16.14% CAGR signals rising demand for Poly (Vinyl Fluoride)

India's imports under HSN Code 39046910 have grown at 16.14% CAGR, reaching ₹23.51 Crore in FY 2024-25.

### HSN Code 39046910 contributes 0.59% of Sub-Chapter 3904 exports — ranked #6

Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39046910 ranks #6 by export value — accounting for 0.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #14).

## 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) (this hsn code) | ₹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 |