--- title: "HSN Code for Other | Copolymers | HSN 39059100 GST Rate" description: "Find HSN and GST Rates for 39059100 related to Other | Copolymers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39059100/" --- # HSN Code 39059100: Other | Copolymers - [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 | | --- | --- | --- | --- | --- | | Other : Copolymers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39059100 ? It includes Other | Copolymers ### Does packaging or labelling change the GST for Other / Copolymers? 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. ### How much GST applies to Other / Copolymers? Under HSN 39059100, Other / Copolymers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other / Copolymers? 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 Other / Copolymers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Other / Copolymers? 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 Other / Copolymers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Copolymers; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39059100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹22 Cr (−58.71% YoY) — 0.0006% of India's total exports - Imports: ₹481 Cr (+10.78% YoY) — 0.0079% of India's total imports - Trade balance: −₹458 Cr (Deficit); surplus rank #11838 of 12657 HSN codes - Share of Sub-Chapter 3905: 4.52% of its exports; import side 12.19% - Rank within Sub-Chapter 3905: #7 of 12 by export value; import-side #4 ### Key metrics - Export CAGR: 21.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4731 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +110.53% in FY 2023-24 - Contribution to Sub-Ch. 3905: 4.52% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39059100 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 | 6.79 | 0.0003% | — | 3.43% | 127.60 | 0.0036% | — | 5.84% | −120.81 | #5466 | | FY 2019-20 | 10.14 | 0.0005% | +49.34% | 4.97% | 127.12 | 0.0038% | −0.38% | 5.59% | −116.98 | #4990 | | FY 2020-21 | 9.18 | 0.0004% | −9.47% | 4.85% | 169.07 | 0.0058% | +33.00% | 6.90% | −159.89 | #5192 | | FY 2021-22 | 13.37 | 0.0004% | +45.64% | 3.83% | 223.77 | 0.0049% | +32.35% | 6.07% | −210.40 | #5107 | | FY 2022-23 | 25.63 | 0.0007% | +91.70% | 6.36% | 334.21 | 0.0058% | +49.35% | 6.85% | −308.58 | #4367 | | FY 2023-24 | 53.96 | 0.0015% | +110.53% | 11.31% | 433.90 | 0.0077% | +29.83% | 10.95% | −379.94 | #3417 | | FY 2024-25 | 22.28 | 0.0006% | −58.71% | 4.52% | 480.67 | 0.0079% | +10.78% | 12.19% | −458.39 | #4731 | - CAGR (7-year): exports 21.90%/yr, imports 24.74%/yr (consistently Deficit) ## Key trade insights: HSN Code 39059100 export-import analysis ### Consistent export growth: 21.90% CAGR over 7 years India's exports under HSN Code 39059100 have grown at a compound annual rate of 21.90% over 7 fiscal years, rising from ₹6.79 Crore in FY 2018-19 to ₹22.28 Crore in FY 2024-25. ### HSN Code 39059100 ranked #4731 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39059100 ranks #4731 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #7 of 12. By trade surplus, it ranks #11838 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 39059100 exports The strongest single-year export movement for HSN Code 39059100 was recorded in FY 2023-24, when exports surged by 110.53% over the prior year. ### India records a trade deficit of ₹458.39 Crore in HSN Code 39059100 goods In FY 2024-25, India's imports of ₹480.67 Cr exceeded exports of ₹22.28 Cr, resulting in a trade deficit of ₹458.39 Crore — ranking #11838 of 12657 by surplus magnitude. ### Import growth of 24.74% CAGR signals rising demand for Other | Copolymers India's imports under HSN Code 39059100 have grown at 24.74% CAGR, reaching ₹480.67 Crore in FY 2024-25. ### HSN Code 39059100 contributes 4.52% of Sub-Chapter 3905 exports — ranked #7 Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39059100 ranks #7 by export value — accounting for 4.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.19% share (rank #4). ## 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 (this hsn code) | ₹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 |