---
title: "HSN Code for Other Fluoropolymers | HSN 39046990 GST Rate"
description: "Find HSN and GST Rates for 39046990 related to Other Fluoropolymers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39046990/"
---

# HSN Code 39046990: Other Fluoropolymers

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39046990 ?

It includes Other Fluoropolymers

### Does packaging or labelling change the GST for Other Fluoropolymers?

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.

### Can we claim ITC on inputs used to trade Other Fluoropolymers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Other Fluoropolymers?

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 Other Fluoropolymers is sold with other items?

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

### Any common misclassification issue with Other Fluoropolymers?

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 39046990 (FY 2024-25)

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

- Exports: ₹888 Cr (+21.84% YoY) — 0.0241% of India's total exports
- Imports: ₹575 Cr (−19.92% YoY) — 0.0095% of India's total imports
- Trade balance: ₹313 Cr (Surplus); surplus rank #884 of 12657 HSN codes
- Share of Sub-Chapter 3904: 38.45% of its exports; import side 2.09%
- Rank within Sub-Chapter 3904: #2 of 20 by export value; import-side #6

### Key metrics

- Export CAGR: 57.08% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #579 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +260.28% in FY 2022-23
- Contribution to Sub-Ch. 3904: 38.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39046990

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 | 59.10 | 0.0026% | — | 5.32% | 263.70 | 0.0074% | — | 1.62% | −204.60 | #2641 |
| FY 2019-20 | 98.20 | 0.0045% | +66.16% | 9.45% | 256.80 | 0.0077% | −2.62% | 1.63% | −158.60 | #2041 |
| FY 2020-21 | 135.42 | 0.0063% | +37.90% | 9.32% | 277.97 | 0.0095% | +8.24% | 1.91% | −142.55 | #1759 |
| FY 2021-22 | 236.82 | 0.0075% | +74.88% | 11.95% | 369.64 | 0.0081% | +32.98% | 1.59% | −132.82 | #1497 |
| FY 2022-23 | 853.21 | 0.0236% | +260.28% | 35.91% | 606.86 | 0.0106% | +64.18% | 2.13% | +246.35 | #576 |
| FY 2023-24 | 728.72 | 0.0201% | −14.59% | 35.72% | 717.64 | 0.0128% | +18.25% | 2.83% | +11.08 | #681 |
| FY 2024-25 | 887.87 | 0.0241% | +21.84% | 38.45% | 574.67 | 0.0095% | −19.92% | 2.09% | +313.20 | #579 |

- CAGR (7-year): exports 57.08%/yr, imports 13.86%/yr (consistently Surplus)

## Key trade insights: HSN Code 39046990 export-import analysis

### Consistent export growth: 57.08% CAGR over 7 years

India's exports under HSN Code 39046990 have grown at a compound annual rate of 57.08% over 7 fiscal years, rising from ₹59.10 Crore in FY 2018-19 to ₹887.87 Crore in FY 2024-25.

### HSN Code 39046990 ranked #579 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39046990 ranks #579 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #2 of 20. By trade surplus, it ranks #884 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39046990 exports

The strongest single-year export movement for HSN Code 39046990 was recorded in FY 2022-23, when exports surged by 260.28% over the prior year.

### India maintains a trade surplus of ₹313.20 Crore in HSN Code 39046990 goods

In FY 2024-25, India's exports of ₹887.87 Cr exceeded imports of ₹574.67 Cr, resulting in a trade surplus of ₹313.20 Crore — ranking #884 of 12657 by surplus magnitude.

### Import growth of 13.86% CAGR signals rising demand for Other Fluoropolymers

India's imports under HSN Code 39046990 have grown at 13.86% CAGR, reaching ₹574.67 Crore in FY 2024-25.

### HSN Code 39046990 contributes 38.45% of Sub-Chapter 3904 exports — ranked #2

Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39046990 ranks #2 by export value — accounting for 38.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.09% share (rank #6).

## 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 (this hsn code) | ₹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 |