---
title: "HSN Code for Poly (vinyl pirolidone) (p alcohol) | HSN 39059910 GST Rate"
description: "Find HSN and GST Rates for 39059910 related to Poly (vinyl pirolidone) (p alcohol) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39059910/"
---

# HSN Code 39059910: Poly (vinyl pirolidone) (p alcohol)

- [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 : Other : Poly (vinyl pirolidone) (p alcohol) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39059910 ?

It includes Poly (vinyl pirolidone) (p alcohol)

### Any common misclassification issue with Poly (vinyl pirolidone) (p alcohol)?

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 pirolidone) (p alcohol)?

Under HSN 39059910, Poly (vinyl pirolidone) (p alcohol) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Poly (vinyl pirolidone) (p alcohol)?

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 Poly (vinyl pirolidone) (p alcohol)?

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 Poly (vinyl pirolidone) (p alcohol) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Poly (vinyl pirolidone) (p alcohol); Nil for exempt items if applicable).

## India's trade performance: HSN Code 39059910 (FY 2024-25)

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

- Exports: ₹18 Cr (+23.35% YoY) — 0.0005% of India's total exports
- Imports: ₹260 Cr (−32.18% YoY) — 0.0043% of India's total imports
- Trade balance: −₹242 Cr (Deficit); surplus rank #11451 of 12657 HSN codes
- Share of Sub-Chapter 3905: 3.60% of its exports; import side 6.59%
- Rank within Sub-Chapter 3905: #8 of 12 by export value; import-side #6

### Key metrics

- Export CAGR: 33.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5040 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +144.78% in FY 2022-23
- Contribution to Sub-Ch. 3905: 3.60% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39059910

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 | 3.20 | 0.0001% | — | 1.62% | 201.80 | 0.0056% | — | 9.24% | −198.60 | #6391 |
| FY 2019-20 | 5.67 | 0.0003% | +77.19% | 2.78% | 207.89 | 0.0062% | +3.02% | 9.14% | −202.22 | #5702 |
| FY 2020-21 | 7.36 | 0.0003% | +29.81% | 3.89% | 281.89 | 0.0097% | +35.60% | 11.51% | −274.53 | #5458 |
| FY 2021-22 | 7.19 | 0.0002% | −2.31% | 2.06% | 276.66 | 0.0061% | −1.86% | 7.50% | −269.47 | #5905 |
| FY 2022-23 | 17.60 | 0.0005% | +144.78% | 4.37% | 341.43 | 0.0059% | +23.41% | 7.00% | −323.83 | #4841 |
| FY 2023-24 | 14.39 | 0.0004% | −18.24% | 3.02% | 383.42 | 0.0068% | +12.30% | 9.68% | −369.03 | #5222 |
| FY 2024-25 | 17.75 | 0.0005% | +23.35% | 3.60% | 260.04 | 0.0043% | −32.18% | 6.59% | −242.29 | #5040 |

- CAGR (7-year): exports 33.05%/yr, imports 4.32%/yr (consistently Deficit)

## Key trade insights: HSN Code 39059910 export-import analysis

### Consistent export growth: 33.05% CAGR over 7 years

India's exports under HSN Code 39059910 have grown at a compound annual rate of 33.05% over 7 fiscal years, rising from ₹3.20 Crore in FY 2018-19 to ₹17.75 Crore in FY 2024-25.

### HSN Code 39059910 ranked #5040 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39059910 ranks #5040 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #8 of 12. By trade surplus, it ranks #11451 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39059910 exports

The strongest single-year export movement for HSN Code 39059910 was recorded in FY 2022-23, when exports surged by 144.78% over the prior year.

### India records a trade deficit of ₹242.29 Crore in HSN Code 39059910 goods

In FY 2024-25, India's imports of ₹260.04 Cr exceeded exports of ₹17.75 Cr, resulting in a trade deficit of ₹242.29 Crore — ranking #11451 of 12657 by surplus magnitude.

### Import growth of 4.32% CAGR signals stable import dependency for Poly (vinyl pirolidone) (p alcohol)

India's imports under HSN Code 39059910 have grown at 4.32% CAGR, reaching ₹260.04 Crore in FY 2024-25.

### HSN Code 39059910 contributes 3.60% of Sub-Chapter 3905 exports — ranked #8

Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39059910 ranks #8 by export value — accounting for 3.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.59% share (rank #6).

## 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](https://busy.in/hsn/hsn-39059100/) | ₹22 Cr |
| #8 | HSN Code 39059910: Poly (vinyl pirolidone) (p alcohol) (this hsn code) | ₹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 |