--- title: "HSN Code for Polymers of vinyl acetate or other vinyl esters | Other | HSN 39059990 GST Rate" description: "Find HSN and GST Rates for 39059990 related to Polymers of vinyl acetate or other vinyl esters | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39059990/" --- # HSN Code 39059990: Polymers of vinyl acetate or other vinyl esters | 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 | | --- | --- | --- | --- | --- | | Other : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39059990 ? It includes Polymers of vinyl acetate or other vinyl esters | Other ### How much GST applies to Polymers of vinyl acetate or other vinyl esters / Other? Under HSN 39059990, Polymers of vinyl acetate or other vinyl esters / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Polymers of vinyl acetate or other vinyl esters / Other? 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 Polymers of vinyl acetate or other vinyl esters / 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 Polymers of vinyl acetate or other vinyl esters / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polymers of vinyl acetate or other vinyl esters / Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Polymers of vinyl acetate or other vinyl esters / 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. ## India's trade performance: HSN Code 39059990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹146 Cr (−7.84% YoY) — 0.0040% of India's total exports - Imports: ₹764 Cr (−3.32% YoY) — 0.0126% of India's total imports - Trade balance: −₹618 Cr (Deficit); surplus rank #12013 of 12657 HSN codes - Share of Sub-Chapter 3905: 29.65% of its exports; import side 19.37% - Rank within Sub-Chapter 3905: #2 of 12 by export value; import-side #3 ### Key metrics - Export CAGR: 15.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2189 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +74.83% in FY 2021-22 - Contribution to Sub-Ch. 3905: 29.65% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39059990 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 | 62.89 | 0.0028% | — | 31.76% | 408.36 | 0.0114% | — | 18.70% | −345.47 | #2568 | | FY 2019-20 | 57.29 | 0.0026% | −8.90% | 28.05% | 355.33 | 0.0106% | −12.99% | 15.62% | −298.04 | #2695 | | FY 2020-21 | 56.53 | 0.0026% | −1.33% | 29.85% | 404.13 | 0.0139% | +13.73% | 16.50% | −347.60 | #2758 | | FY 2021-22 | 98.83 | 0.0031% | +74.83% | 28.28% | 456.19 | 0.0100% | +12.88% | 12.37% | −357.36 | #2434 | | FY 2022-23 | 109.16 | 0.0030% | +10.45% | 27.11% | 796.84 | 0.0139% | +74.67% | 16.33% | −687.68 | #2421 | | FY 2023-24 | 158.46 | 0.0044% | +45.16% | 33.22% | 790.12 | 0.0141% | −0.84% | 19.94% | −631.66 | #2043 | | FY 2024-25 | 146.03 | 0.0040% | −7.84% | 29.65% | 763.90 | 0.0126% | −3.32% | 19.37% | −617.87 | #2189 | - CAGR (7-year): exports 15.07%/yr, imports 11.00%/yr (consistently Deficit) ## Key trade insights: HSN Code 39059990 export-import analysis ### Consistent export growth: 15.07% CAGR over 7 years India's exports under HSN Code 39059990 have grown at a compound annual rate of 15.07% over 7 fiscal years, rising from ₹62.89 Crore in FY 2018-19 to ₹146.03 Crore in FY 2024-25. ### HSN Code 39059990 ranked #2189 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39059990 ranks #2189 out of 12657 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #2 of 12. By trade surplus, it ranks #12013 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39059990 exports The strongest single-year export movement for HSN Code 39059990 was recorded in FY 2021-22, when exports surged by 74.83% over the prior year. ### India records a trade deficit of ₹617.87 Crore in HSN Code 39059990 goods In FY 2024-25, India's imports of ₹763.90 Cr exceeded exports of ₹146.03 Cr, resulting in a trade deficit of ₹617.87 Crore — ranking #12013 of 12657 by surplus magnitude. ### Import growth of 11.00% CAGR signals rising demand for Polymers of vinyl acetate or other vinyl esters | Other India's imports under HSN Code 39059990 have grown at 11.00% CAGR, reaching ₹763.90 Crore in FY 2024-25. ### HSN Code 39059990 contributes 29.65% of Sub-Chapter 3905 exports — ranked #2 Among the 12 HSN codes under Sub-Chapter 3905, HSN Code 39059990 ranks #2 by export value — accounting for 29.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.37% share (rank #3). ## 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 (this hsn code) | ₹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)](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 |