---
title: "HSN Code for Polyethylene in Primary Forms | HSN 39053000 GST Rate"
description: "Find HSN and GST Rates for 39053000 related to Polyethylene in Primary Forms with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39053000/"
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# HSN Code 39053000: Polyethylene in Primary Forms

- [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 : Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39053000 ?

It includes Polyethylene in Primary Forms

### Can we claim ITC on inputs used to trade Polyethylene in Primary Forms?

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 Polyethylene in Primary Forms is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyethylene in Primary Forms; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Polyethylene in Primary Forms?

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 much GST applies to Polyethylene in Primary Forms?

Under HSN 39053000, Polyethylene in Primary Forms attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Polyethylene in Primary Forms?

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 39053000 (FY 2024-25)

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

- Exports: ₹25 Cr (+32.52% YoY) — 0.0007% of India's total exports
- Imports: ₹832 Cr (+0.47% YoY) — 0.0137% of India's total imports
- Trade balance: −₹806 Cr (Deficit); surplus rank #12129 of 12657 HSN codes
- Share of Sub-Chapter 3905: 5.16% of its exports; import side 21.09%
- Rank within Sub-Chapter 3905: #6 of 12 by export value; import-side #2

### Key metrics

- Export CAGR: 25.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4545 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +117.24% in FY 2019-20
- Contribution to Sub-Ch. 3905: 5.16% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39053000

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 | 6.44 | 0.0003% | — | 3.25% | 502.10 | 0.0140% | — | 23.00% | −495.66 | #5541 |
| FY 2019-20 | 13.99 | 0.0006% | +117.24% | 6.85% | 577.74 | 0.0173% | +15.06% | 25.40% | −563.75 | #4584 |
| FY 2020-21 | 8.72 | 0.0004% | −37.67% | 4.60% | 491.67 | 0.0169% | −14.90% | 20.08% | −482.95 | #5267 |
| FY 2021-22 | 16.86 | 0.0005% | +93.35% | 4.82% | 842.15 | 0.0184% | +71.28% | 22.84% | −825.29 | #4813 |
| FY 2022-23 | 21.88 | 0.0006% | +29.77% | 5.43% | 1,270.68 | 0.0221% | +50.89% | 26.05% | −1,248.80 | #4566 |
| FY 2023-24 | 19.19 | 0.0005% | −12.29% | 4.02% | 827.83 | 0.0147% | −34.85% | 20.90% | −808.64 | #4827 |
| FY 2024-25 | 25.43 | 0.0007% | +32.52% | 5.16% | 831.76 | 0.0137% | +0.47% | 21.09% | −806.33 | #4545 |

- CAGR (7-year): exports 25.72%/yr, imports 8.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 39053000 export-import analysis

### Consistent export growth: 25.72% CAGR over 7 years

India's exports under HSN Code 39053000 have grown at a compound annual rate of 25.72% over 7 fiscal years, rising from ₹6.44 Crore in FY 2018-19 to ₹25.43 Crore in FY 2024-25.

### HSN Code 39053000 ranked #4545 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39053000 ranks #4545 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #6 of 12. By trade surplus, it ranks #12129 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 39053000 exports

The strongest single-year export movement for HSN Code 39053000 was recorded in FY 2019-20, when exports surged by 117.24% over the prior year.

### India records a trade deficit of ₹806.33 Crore in HSN Code 39053000 goods

In FY 2024-25, India's imports of ₹831.76 Cr exceeded exports of ₹25.43 Cr, resulting in a trade deficit of ₹806.33 Crore — ranking #12129 of 12657 by surplus magnitude.

### Import growth of 8.78% CAGR signals stable import dependency for Polyethylene in Primary Forms

India's imports under HSN Code 39053000 have grown at 8.78% CAGR, reaching ₹831.76 Crore in FY 2024-25.

### HSN Code 39053000 contributes 5.16% of Sub-Chapter 3905 exports — ranked #6

Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39053000 ranks #6 by export value — accounting for 5.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.09% share (rank #2).

## 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 (this hsn code) | ₹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 |