---
title: "HSN Code for Poly (Vinyl Acetate) | Other | HSN 39051990 GST Rate"
description: "Find HSN and GST Rates for 39051990 related to Poly (Vinyl Acetate) | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39051990/"
---

# HSN Code 39051990: Poly (Vinyl Acetate) | Other

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

## Frequently asked questions

### What products are classified under HSN 39051990 ?

It includes Poly (Vinyl Acetate) | Other

### Can we claim ITC on inputs used to trade Poly (Vinyl Acetate) / Other?

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) / Other?

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.

### Any common misclassification issue with Poly (Vinyl Acetate) / Other?

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) / Other?

Under HSN 39051990, Poly (Vinyl Acetate) / Other 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) / Other?

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.

## India's trade performance: HSN Code 39051990 (FY 2024-25)

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

- Exports: ₹167 Cr (+16.25% YoY) — 0.0045% of India's total exports
- Imports: ₹9 Cr (−22.89% YoY) — 0.0002% of India's total imports
- Trade balance: ₹158 Cr (Surplus); surplus rank #1306 of 12657 HSN codes
- Share of Sub-Chapter 3905: 33.92% of its exports; import side 0.23%
- Rank within Sub-Chapter 3905: #1 of 12 by export value; import-side #8

### Key metrics

- Export CAGR: 19.18% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2040 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +143.09% in FY 2021-22
- Contribution to Sub-Ch. 3905: 33.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39051990

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 | 58.30 | 0.0026% | — | 29.44% | 9.02 | 0.0003% | — | 0.41% | +49.28 | #2659 |
| FY 2019-20 | 44.50 | 0.0020% | −23.67% | 21.79% | 12.51 | 0.0004% | +38.69% | 0.55% | +31.99 | #3052 |
| FY 2020-21 | 44.74 | 0.0021% | +0.54% | 23.62% | 8.81 | 0.0003% | −29.58% | 0.36% | +35.93 | #3096 |
| FY 2021-22 | 108.76 | 0.0035% | +143.09% | 31.12% | 6.92 | 0.0002% | −21.45% | 0.19% | +101.84 | #2301 |
| FY 2022-23 | 141.38 | 0.0039% | +29.99% | 35.11% | 14.32 | 0.0002% | +106.94% | 0.29% | +127.06 | #2126 |
| FY 2023-24 | 143.72 | 0.0040% | +1.66% | 30.13% | 11.97 | 0.0002% | −16.41% | 0.30% | +131.75 | #2153 |
| FY 2024-25 | 167.07 | 0.0045% | +16.25% | 33.92% | 9.23 | 0.0002% | −22.89% | 0.23% | +157.84 | #2040 |

- CAGR (7-year): exports 19.18%/yr, imports 0.38%/yr (consistently Surplus)

## Key trade insights: HSN Code 39051990 export-import analysis

### Consistent export growth: 19.18% CAGR over 7 years

India's exports under HSN Code 39051990 have grown at a compound annual rate of 19.18% over 7 fiscal years, rising from ₹58.30 Crore in FY 2018-19 to ₹167.07 Crore in FY 2024-25.

### HSN Code 39051990 ranked #2040 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39051990 ranks #2040 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #1 of 12. By trade surplus, it ranks #1306 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39051990 exports

The strongest single-year export movement for HSN Code 39051990 was recorded in FY 2021-22, when exports surged by 143.09% over the prior year.

### India maintains a trade surplus of ₹157.84 Crore in HSN Code 39051990 goods

In FY 2024-25, India's exports of ₹167.07 Cr exceeded imports of ₹9.23 Cr, resulting in a trade surplus of ₹157.84 Crore — ranking #1306 of 12657 by surplus magnitude.

### Import growth of 0.38% CAGR signals stable import dependency for Poly (Vinyl Acetate) | Other

India's imports under HSN Code 39051990 have grown at 0.38% CAGR, reaching ₹9.23 Crore in FY 2024-25.

### HSN Code 39051990 contributes 33.92% of Sub-Chapter 3905 exports — ranked #1

Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39051990 ranks #1 by export value — accounting for 33.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.23% share (rank #8).

## 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 (this hsn code) | ₹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 |