---
title: "HSN Code for Poly (vinyl acetate) and resins | HSN 39051920 GST Rate"
description: "Find HSN and GST Rates for 39051920 related to Poly (vinyl acetate) and resins with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39051920/"
---

# HSN Code 39051920: Poly (vinyl acetate) and resins

- [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) and resins | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39051920 ?

It includes Poly (vinyl acetate) and resins

### Can we claim ITC on inputs used to trade Poly (vinyl acetate) and resins?

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

### Any common misclassification issue with Poly (vinyl acetate) and resins?

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

### How much GST applies to Poly (vinyl acetate) and resins?

Under HSN 39051920, Poly (vinyl acetate) and resins attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Poly (vinyl acetate) and resins?

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.

### Does packaging or labelling change the GST for Poly (vinyl acetate) and resins?

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 39051920 (FY 2024-25)

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

- Exports: ₹2 Cr (+69.81% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+800.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹2 Cr (Surplus); surplus rank #4292 of 12657 HSN codes
- Share of Sub-Chapter 3905: 0.37% of its exports; import side 0.00%
- Rank within Sub-Chapter 3905: #10 of 12 by export value; import-side #11

### Key metrics

- Export CAGR: 11.24% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7697 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +69.81% in FY 2024-25
- Contribution to Sub-Ch. 3905: 0.37% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39051920

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% | — | 0.48% | < ₹1 Crore | 0.0000% | — | 0.02% | +0.51 | #7674 |
| FY 2019-20 | 1.01 | 0.0000% | +6.32% | 0.49% | < ₹1 Crore | 0.0000% | −2.27% | 0.02% | +0.58 | #7610 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −34.65% | 0.35% | 1.33 | 0.0000% | +209.30% | 0.05% | −0.67 | #8010 |
| FY 2021-22 | 1.06 | 0.0000% | +60.61% | 0.30% | < ₹1 Crore | 0.0000% | −34.59% | 0.02% | +0.19 | #7926 |
| FY 2022-23 | 1.28 | 0.0000% | +20.75% | 0.32% | < ₹1 Crore | 0.0000% | −89.66% | 0.00% | +1.19 | #7882 |
| FY 2023-24 | 1.06 | 0.0000% | −17.19% | 0.22% | < ₹1 Crore | 0.0000% | −88.89% | 0.00% | +1.05 | #8198 |
| FY 2024-25 | 1.80 | 0.0000% | +69.81% | 0.37% | < ₹1 Crore | 0.0000% | +800.00% | 0.00% | +1.71 | #7697 |

- CAGR (7-year): exports 11.24%/yr, imports -23.24%/yr (consistently Surplus)

## Key trade insights: HSN Code 39051920 export-import analysis

### Consistent export growth: 11.24% CAGR over 7 years

India's exports under HSN Code 39051920 have grown at a compound annual rate of 11.24% over 7 fiscal years, rising from ₹0.95 Crore in FY 2018-19 to ₹1.80 Crore in FY 2024-25.

### HSN Code 39051920 ranked #7697 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39051920 ranks #7697 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #10 of 12. By trade surplus, it ranks #4292 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 39051920 exports

The strongest single-year export movement for HSN Code 39051920 was recorded in FY 2024-25, when exports surged by 69.81% over the prior year.

### India maintains a trade surplus of ₹1.71 Crore in HSN Code 39051920 goods

In FY 2024-25, India's exports of ₹1.80 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹1.71 Crore — ranking #4292 of 12657 by surplus magnitude.

### Import growth of -23.24% CAGR signals stable import dependency for Poly (vinyl acetate) and resins

India's imports under HSN Code 39051920 have grown at -23.24% CAGR, reaching ₹0.09 Crore in FY 2024-25.

### HSN Code 39051920 contributes 0.37% of Sub-Chapter 3905 exports — ranked #10

Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39051920 ranks #10 by export value — accounting for 0.37% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #11).

## 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 (this hsn code) | ₹2 Cr |