--- title: "HSN Code for Vinyl Acetate Copolymers | Other | HSN 39052900 GST Rate" description: "Find HSN and GST Rates for 39052900 related to Vinyl Acetate Copolymers | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39052900/" --- # HSN Code 39052900: Vinyl Acetate Copolymers | 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 | | --- | --- | --- | --- | --- | | Vinyl acetate copolymers : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39052900 ? It includes Vinyl Acetate Copolymers | Other ### Does packaging or labelling change the GST for Vinyl Acetate Copolymers / 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. ### Can we claim ITC on inputs used to trade Vinyl Acetate Copolymers / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Vinyl Acetate Copolymers / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Vinyl Acetate Copolymers / Other; Nil for exempt items if applicable). ### How much GST applies to Vinyl Acetate Copolymers / Other? Under HSN 39052900, Vinyl Acetate Copolymers / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Vinyl Acetate Copolymers / 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. ### Any common misclassification issue with Vinyl Acetate Copolymers / Other? 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 39052900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (+156.68% YoY) — 0.0012% of India's total exports - Imports: ₹1,121 Cr (+5.00% YoY) — 0.0185% of India's total imports - Trade balance: −₹1,077 Cr (Deficit); surplus rank #12234 of 12657 HSN codes - Share of Sub-Chapter 3905: 8.94% of its exports; import side 28.44% - Rank within Sub-Chapter 3905: #3 of 12 by export value; import-side #1 ### Key metrics - Export CAGR: 59.24% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3792 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +325.93% in FY 2019-20 - Contribution to Sub-Ch. 3905: 8.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39052900 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 | 2.70 | 0.0001% | — | 1.36% | 693.49 | 0.0193% | — | 31.76% | −690.79 | #6598 | | FY 2019-20 | 11.50 | 0.0005% | +325.93% | 5.63% | 716.97 | 0.0214% | +3.39% | 31.52% | −705.47 | #4824 | | FY 2020-21 | 5.25 | 0.0002% | −54.35% | 2.77% | 813.65 | 0.0279% | +13.48% | 33.22% | −808.40 | #5883 | | FY 2021-22 | 8.27 | 0.0003% | +57.52% | 2.37% | 1,283.65 | 0.0281% | +57.76% | 34.82% | −1,275.38 | #5727 | | FY 2022-23 | 14.96 | 0.0004% | +80.89% | 3.72% | 1,430.16 | 0.0249% | +11.41% | 29.32% | −1,415.20 | #5071 | | FY 2023-24 | 17.15 | 0.0005% | +14.64% | 3.60% | 1,067.96 | 0.0190% | −25.33% | 26.96% | −1,050.81 | #4972 | | FY 2024-25 | 44.02 | 0.0012% | +156.68% | 8.94% | 1,121.33 | 0.0185% | +5.00% | 28.44% | −1,077.31 | #3792 | - CAGR (7-year): exports 59.24%/yr, imports 8.34%/yr (consistently Deficit) ## Key trade insights: HSN Code 39052900 export-import analysis ### Consistent export growth: 59.24% CAGR over 7 years India's exports under HSN Code 39052900 have grown at a compound annual rate of 59.24% over 7 fiscal years, rising from ₹2.70 Crore in FY 2018-19 to ₹44.02 Crore in FY 2024-25. ### HSN Code 39052900 ranked #3792 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39052900 ranks #3792 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #3 of 12. By trade surplus, it ranks #12234 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39052900 exports The strongest single-year export movement for HSN Code 39052900 was recorded in FY 2019-20, when exports surged by 325.93% over the prior year. ### India records a trade deficit of ₹1,077.31 Crore in HSN Code 39052900 goods In FY 2024-25, India's imports of ₹1,121.33 Cr exceeded exports of ₹44.02 Cr, resulting in a trade deficit of ₹1,077.31 Crore — ranking #12234 of 12657 by surplus magnitude. ### Import growth of 8.34% CAGR signals stable import dependency for Vinyl Acetate Copolymers | Other India's imports under HSN Code 39052900 have grown at 8.34% CAGR, reaching ₹1,121.33 Crore in FY 2024-25. ### HSN Code 39052900 contributes 8.94% of Sub-Chapter 3905 exports — ranked #3 Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39052900 ranks #3 by export value — accounting for 8.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.44% share (rank #1). ## 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 (this hsn code) | ₹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 |