--- title: "HSN Code for Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics | HSN 39051910 GST Rate" description: "Find HSN and GST Rates for 39051910 related to Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39051910/" --- # HSN Code 39051910: Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics - [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) : Other : Poly (vinyl acetate) (PVA) moulding material | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39051910 ? It includes Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics ### Any common misclassification issue with Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics? 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 Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics? 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 Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39051910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+200.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7326 of 12657 HSN codes - Share of Sub-Chapter 3905: 0.02% of its exports; import side 0.00% - Rank within Sub-Chapter 3905: #12 of 12 by export value; import-side #10 ### Key metrics - National export rank: #9797 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,700.00% in FY 2020-21 - Contribution to Sub-Ch. 3905: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39051910 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 | Nil | 0.0000% | — | 0.00% | 1.02 | 0.0000% | — | 0.05% | −1.02 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −73.53% | 0.01% | −0.26 | #9870 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +2,700.00% | 0.15% | 1.52 | 0.0001% | +462.96% | 0.06% | −1.24 | #8649 | | FY 2021-22 | 1.16 | 0.0000% | +314.29% | 0.33% | < ₹1 Crore | 0.0000% | −39.47% | 0.03% | +0.24 | #7847 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −47.41% | 0.15% | < ₹1 Crore | 0.0000% | −33.70% | 0.01% | 0.00 | #8523 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −95.08% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.03 | #10223 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +200.00% | 0.02% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.08 | #9797 | - CAGR (7-year): exports —/yr, imports -25.82%/yr (consistently Deficit) ## Key trade insights: HSN Code 39051910 export-import analysis ### Export snapshot for HSN Code 39051910 India exported ₹0.09 Crore worth of Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39051910 ranked #9797 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39051910 ranks #9797 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #12 of 12. By trade surplus, it ranks #7326 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39051910 exports The strongest single-year export movement for HSN Code 39051910 was recorded in FY 2020-21, when exports surged by 2,700.00% over the prior year. ### India records a trade deficit of ₹0.08 Crore in HSN Code 39051910 goods In FY 2024-25, India's imports of ₹0.17 Cr exceeded exports of ₹0.09 Cr, resulting in a trade deficit of ₹0.08 Crore — ranking #7326 of 12657 by surplus magnitude. ### Import growth of -25.82% CAGR signals stable import dependency for Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics India's imports under HSN Code 39051910 have grown at -25.82% CAGR, reaching ₹0.17 Crore in FY 2024-25. ### HSN Code 39051910 contributes 0.02% of Sub-Chapter 3905 exports — ranked #12 Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39051910 ranks #12 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #10). ## 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)](https://busy.in/hsn/hsn-39051210/) | ₹4 Cr | | #10 | [HSN Code 39051920: Poly (vinyl acetate) and resins](https://busy.in/hsn/hsn-39051920/) | ₹2 Cr | | #12 | HSN Code 39051910: Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics (this hsn code) | < ₹1 Crore |