--- title: "HSN Code for PVA Moulding Material (Aqueous Dispersion) | HSN 39051210 GST Rate" description: "Find HSN and GST Rates for 39051210 related to PVA Moulding Material (Aqueous Dispersion) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39051210/" --- # HSN Code 39051210: PVA Moulding Material (Aqueous Dispersion) - [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 3905: Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39051210 ? It includes PVA Moulding Material (Aqueous Dispersion) ### How should mixed supplies be billed when PVA Moulding Material (Aqueous Dispersion) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PVA Moulding Material (Aqueous Dispersion); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for PVA Moulding Material (Aqueous Dispersion)? 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. ### How much GST applies to PVA Moulding Material (Aqueous Dispersion)? Under HSN 39051210, PVA Moulding Material (Aqueous Dispersion) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for PVA Moulding Material (Aqueous Dispersion)? 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. ### Any common misclassification issue with PVA Moulding Material (Aqueous Dispersion)? 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 39051210 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+27.81% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (+16.67% YoY) — 0.0000% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3893 of 12657 HSN codes - Share of Sub-Chapter 3905: 0.78% of its exports; import side 0.00% - Rank within Sub-Chapter 3905: #9 of 12 by export value; import-side #12 ### Key metrics - Export CAGR: 31.40% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6920 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +52.00% in FY 2019-20 - Contribution to Sub-Ch. 3905: 0.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39051210 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. 3905 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3905 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.38% | < ₹1 Crore | 0.0000% | — | 0.04% | −0.12 | #7867 | | FY 2019-20 | 1.14 | 0.0001% | +52.00% | 0.56% | 1.35 | 0.0000% | +55.17% | 0.06% | −0.21 | #7475 | | FY 2020-21 | 1.30 | 0.0001% | +14.04% | 0.69% | < ₹1 Crore | 0.0000% | −85.93% | 0.01% | +1.11 | #7419 | | FY 2021-22 | 1.68 | 0.0001% | +29.23% | 0.48% | < ₹1 Crore | 0.0000% | +326.32% | 0.02% | +0.87 | #7497 | | FY 2022-23 | 2.13 | 0.0001% | +26.79% | 0.53% | < ₹1 Crore | 0.0000% | −55.56% | 0.01% | +1.77 | #7374 | | FY 2023-24 | 3.02 | 0.0001% | +41.78% | 0.63% | < ₹1 Crore | 0.0000% | −83.33% | 0.00% | +2.96 | #7129 | | FY 2024-25 | 3.86 | 0.0001% | +27.81% | 0.78% | < ₹1 Crore | 0.0000% | +16.67% | 0.00% | +3.79 | #6920 | - CAGR (7-year): exports 31.40%/yr, imports -34.30%/yr (consistently Surplus) ## Key trade insights: HSN Code 39051210 export-import analysis ### Consistent export growth: 31.40% CAGR over 7 years India's exports under HSN Code 39051210 have grown at a compound annual rate of 31.40% over 7 fiscal years, rising from ₹0.75 Crore in FY 2018-19 to ₹3.86 Crore in FY 2024-25. ### HSN Code 39051210 ranked #6920 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39051210 ranks #6920 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #9 of 12. By trade surplus, it ranks #3893 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39051210 exports The strongest single-year export movement for HSN Code 39051210 was recorded in FY 2019-20, when exports surged by 52.00% over the prior year. ### India maintains a trade surplus of ₹3.79 Crore in HSN Code 39051210 goods In FY 2024-25, India's exports of ₹3.86 Cr exceeded imports of ₹0.07 Cr, resulting in a trade surplus of ₹3.79 Crore — ranking #3893 of 12657 by surplus magnitude. ### Import growth of -34.30% CAGR signals stable import dependency for PVA Moulding Material (Aqueous Dispersion) India's imports under HSN Code 39051210 have grown at -34.30% CAGR, reaching ₹0.07 Crore in FY 2024-25. ### HSN Code 39051210 contributes 0.78% of Sub-Chapter 3905 exports — ranked #9 Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39051210 ranks #9 by export value — accounting for 0.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #12). ## Related HSN Codes in Sub-Chapter 3905 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39051990: Poly (Vinyl Acetate) \| Other](https://busy.in/hsn/hsn-39051990/) | ₹167 Cr | | #2 | [HSN Code 39059990: Polymers of vinyl acetate or other vinyl esters \| Other](https://busy.in/hsn/hsn-39059990/) | ₹146 Cr | | #3 | [HSN Code 39052900: Vinyl Acetate Copolymers \| Other](https://busy.in/hsn/hsn-39052900/) | ₹44 Cr | | #4 | [HSN Code 39051290: Poly (vinyl acetate), aqueous dispersion](https://busy.in/hsn/hsn-39051290/) | ₹37 Cr | | #5 | [HSN Code 39052100: Vinyl acetate copolymers : In aqueous dispersion](https://busy.in/hsn/hsn-39052100/) | ₹26 Cr | | #6 | [HSN Code 39053000: Polyethylene in Primary Forms](https://busy.in/hsn/hsn-39053000/) | ₹25 Cr | | #7 | [HSN Code 39059100: Other \| Copolymers](https://busy.in/hsn/hsn-39059100/) | ₹22 Cr | | #8 | [HSN Code 39059910: Poly (vinyl pirolidone) (p alcohol)](https://busy.in/hsn/hsn-39059910/) | ₹18 Cr | | #9 | HSN Code 39051210: PVA Moulding Material (Aqueous Dispersion) (this hsn code) | ₹4 Cr | | #10 | [HSN Code 39051920: Poly (vinyl acetate) and resins](https://busy.in/hsn/hsn-39051920/) | ₹2 Cr |