--- title: "HSN Code for Chlorinated polyvinyl chloride (CPVC) resin | HSN 39049010 GST Rate" description: "Find HSN and GST Rates for 39049010 related to Chlorinated polyvinyl chloride (CPVC) resin with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39049010/" --- # HSN Code 39049010: Chlorinated polyvinyl chloride (CPVC) resin - [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 | | --- | --- | --- | --- | --- | | Other: Chlorinated poly vinyl chloride (CPVC) resin | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39049010 ? It includes Chlorinated polyvinyl chloride (CPVC) resin ### How much GST applies to Chlorinated polyvinyl chloride (CPVC) resin? Under HSN 39049010, Chlorinated polyvinyl chloride (CPVC) resin attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Chlorinated polyvinyl chloride (CPVC) resin is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chlorinated polyvinyl chloride (CPVC) resin; Nil for exempt items if applicable). ### Any common misclassification issue with Chlorinated polyvinyl chloride (CPVC) resin? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Chlorinated polyvinyl chloride (CPVC) resin? 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 Chlorinated polyvinyl chloride (CPVC) resin? 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. ### Can we claim ITC on inputs used to trade Chlorinated polyvinyl chloride (CPVC) resin? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39049010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+63.64% YoY) — 0.0000% of India's total exports - Imports: ₹2,118 Cr (+3.46% YoY) — 0.0349% of India's total imports - Trade balance: −₹2,117 Cr (Deficit); surplus rank #12428 of 12657 HSN codes - Share of Sub-Chapter 3904: 0.02% of its exports; import side 7.71% - Rank within Sub-Chapter 3904: #13 of 20 by export value; import-side #3 ### Key metrics - National export rank: #8762 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +63.64% in FY 2024-25 - Contribution to Sub-Ch. 3904: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39049010 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% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | 4.20 | 0.0002% | — | 0.29% | 1,430.16 | 0.0491% | — | 9.80% | −1,425.96 | #6136 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −86.90% | 0.03% | 2,224.38 | 0.0487% | +55.53% | 9.57% | −2,223.83 | #8501 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −41.82% | 0.01% | 3,380.88 | 0.0588% | +51.99% | 11.87% | −3,380.56 | #9015 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +3.13% | 0.02% | 2,046.79 | 0.0364% | −39.46% | 8.07% | −2,046.46 | #9115 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +63.64% | 0.02% | 2,117.57 | 0.0349% | +3.46% | 7.71% | −2,117.03 | #8762 | ## Key trade insights: HSN Code 39049010 export-import analysis ### Export snapshot for HSN Code 39049010 India exported ₹0.54 Crore worth of Chlorinated polyvinyl chloride (CPVC) resin in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39049010 ranked #8762 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39049010 ranks #8762 out of 12657 HSN codes by total export value. Within Sub-Chapter 3904, it ranks #13 of 20. By trade surplus, it ranks #12428 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39049010 exports The strongest single-year export movement for HSN Code 39049010 was recorded in FY 2024-25, when exports surged by 63.64% over the prior year. ### India records a trade deficit of ₹2,117.03 Crore in HSN Code 39049010 goods In FY 2024-25, India's imports of ₹2,117.57 Cr exceeded exports of ₹0.54 Cr, resulting in a trade deficit of ₹2,117.03 Crore — ranking #12428 of 12657 by surplus magnitude. ### HSN Code 39049010 contributes 0.02% of Sub-Chapter 3904 exports — ranked #13 Among the 20 HSN codes under Sub-Chapter 3904, HSN Code 39049010 ranks #13 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.71% share (rank #3). ## 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)](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 | | #13 | HSN Code 39049010: Chlorinated polyvinyl chloride (CPVC) resin (this hsn code) | < ₹1 Crore |