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HSN Code 39051990: Other Polyvinyl Acetate, Excluding Aqueous Dispersions

HSN Code 39051990 represents Other Polyvinyl Acetate, Excluding Aqueous Dispersions under GST classification. This code helps businesses identify Other Polyvinyl Acetate, Excluding Aqueous Dispersions correctly for billing, taxation, and trade. With HSN Code 39051990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Polyvinyl Acetate, Excluding Aqueous Dispersions.

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Description of Goods for HSN Code 39051990

HSN Code 39051990 relates to the following description.

Description of Goods

Poly (vinyl acetate) : Other : Other

Chapter

39 - Plastics and articles thereof

Sub Chapter

3905 - Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers in primary forms

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39051990 not include?

Other Polyvinyl Acetate, Excluding Aqueous Dispersions does not include products with the following descriptions.

HSN Code 39051210

Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material

HSN Code 39051910

Poly (vinyl acetate) : Other : Poly (vinyl acetate) (PVA) moulding material

HSN Code 39053000

Vinyl acetate copolymers : Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups

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India’s Trade Performance — HSN Code 39051990 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹150 Cr

−10.22% vs FY 2024-25

0.0038% of India’s total exports

India’s Imports

FY 2025-26

₹12 Cr

+29.79% vs FY 2024-25

0.0002% of India’s total imports

Trade Balance

FY 2025-26

₹138 Cr

Trade Surplus

Surplus rank #1451 of 12872 HSN codes

% of Sub-Chapter 3905

FY 2025-26

30.60%

Share of Sub-Chapter 3905’s total exports in FY 2025-26

Import side: 0.31% of Sub-Chapter 3905’s imports

Rank Within Sub-Chapter 3905

FY 2025-26

#1 of 12

Position by export value among HSN codes in Sub-Chapter 3905

Import-side rank: #8 of 12

At a glance

14.45%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#2317

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+143.09%

Peak Growth Year

FY 2021-22 · strongest single-year move

30.60%

Contribution to Sub-Ch. 3905

Share of Sub-Chapter 3905 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 39051990

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2659

Balance

+49.28

Exports

58.30 ₹ Cr

0.0026% share

— YoY

29.44% of Sub-Ch. 3905

Imports

9.02 ₹ Cr

0.0003% share

— YoY

0.41% of Sub-Ch. 3905

FY 2019-20 Exp. Rank #3052

Balance

+31.99

Exports

44.50 ₹ Cr

0.0020% share

−23.67% YoY

21.79% of Sub-Ch. 3905

Imports

12.51 ₹ Cr

0.0004% share

+38.69% YoY

0.55% of Sub-Ch. 3905

FY 2020-21 Exp. Rank #3096

Balance

+35.93

Exports

44.74 ₹ Cr

0.0021% share

+0.54% YoY

23.62% of Sub-Ch. 3905

Imports

8.81 ₹ Cr

0.0003% share

−29.58% YoY

0.36% of Sub-Ch. 3905

FY 2021-22 Exp. Rank #2301

Balance

+101.84

Exports

108.76 ₹ Cr

0.0035% share

+143.09% YoY

31.12% of Sub-Ch. 3905

Imports

6.92 ₹ Cr

0.0002% share

−21.45% YoY

0.19% of Sub-Ch. 3905

FY 2022-23 Exp. Rank #2126

Balance

+127.06

Exports

141.38 ₹ Cr

0.0039% share

+29.99% YoY

35.11% of Sub-Ch. 3905

Imports

14.32 ₹ Cr

0.0002% share

+106.94% YoY

0.29% of Sub-Ch. 3905

FY 2023-24 Exp. Rank #2153

Balance

+131.75

Exports

143.72 ₹ Cr

0.0040% share

+1.66% YoY

30.13% of Sub-Ch. 3905

Imports

11.97 ₹ Cr

0.0002% share

−16.41% YoY

0.30% of Sub-Ch. 3905

FY 2024-25 Exp. Rank #2040

Balance

+157.84

Exports

167.07 ₹ Cr

0.0045% share

+16.25% YoY

33.92% of Sub-Ch. 3905

Imports

9.23 ₹ Cr

0.0002% share

−22.89% YoY

0.23% of Sub-Ch. 3905

FY 2025-26 Exp. Rank #2317

Balance

+138.02

Exports

150.00 ₹ Cr

0.0038% share

−10.22% YoY

30.60% of Sub-Ch. 3905

Imports

11.98 ₹ Cr

0.0002% share

+29.79% YoY

0.31% of Sub-Ch. 3905

CAGR · 8-Year

Exports

14.45% /yr

Imports

4.14% /yr

Consistently Surplus
Sub-Chapter 3905 total

reference, FY 2025-26

Export

₹490.20 Cr

Import

₹3,916.24 Cr

Trade Balance

−3,426.04

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 39051990 Export-Import Analysis

Consistent Export Growth: 14.45% CAGR Over 8 Years

India's exports under HSN Code 39051990 have grown at a compound annual rate of 14.45% over 8 fiscal years, rising from ₹58.30 Crore in FY 2018-19 to ₹150.00 Crore in FY 2025-26.

HSN Code 39051990 Ranked #2317 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 39051990 ranks #2317 out of 12872 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #1 of 12. By trade surplus, it ranks #1451 of 12872.

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 ₹138.02 Crore in HSN Code 39051990 Goods

In FY 2025-26, India's exports of ₹150.00 Cr exceeded imports of ₹11.98 Cr, resulting in a trade surplus of ₹138.02 Crore — ranking #1451 of 12872 by surplus magnitude.

Import Growth of 4.14% CAGR Signals Stable Import Dependency for Other Polyvinyl Acetate, Excluding Aqueous Dispersions

India's imports under HSN Code 39051990 have grown at 4.14% CAGR, reaching ₹11.98 Crore in FY 2025-26.

HSN Code 39051990 Contributes 30.60% 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 30.60% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.31% share (rank #8).

Frequently Asked Questions

Clear answers to common queries about HSN Code 39051990 and GST compliance.

What products are classified under HSN 39051990 ?

It includes Other Polyvinyl Acetate, Excluding Aqueous Dispersions

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.