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HSN Code 39059990: Other Vinyl Polymers in Primary Forms

HSN Code 39059990 represents Other Vinyl Polymers in Primary Forms under GST classification. This code helps businesses identify Other Vinyl Polymers in Primary Forms correctly for billing, taxation, and trade. With HSN Code 39059990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Vinyl Polymers in Primary Forms.

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Description of Goods for HSN Code 39059990

HSN Code 39059990 relates to the following description.

Description of Goods

Other : Other : Other

Chapter

39 - Plastics and articles thereof

Sub Chapter

3905 - Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers in primary forms

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39059990 not include?

Other Vinyl Polymers in Primary Forms does not include products with the following descriptions.

HSN Code 39051210

Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material

HSN Code 39051910

Poly (vinyl acetate) : Other : Poly (vinyl acetate) (PVA) moulding material

HSN Code 39053000

Vinyl acetate copolymers : Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups

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India’s Trade Performance — HSN Code 39059990 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹144 Cr

−1.10% vs FY 2024-25

0.0037% of India’s total exports

India’s Imports

FY 2025-26

₹806 Cr

+5.48% vs FY 2024-25

0.0118% of India’s total imports

Trade Balance

FY 2025-26

−₹661 Cr

Trade Deficit

Surplus rank #12128 of 12872 HSN codes

% of Sub-Chapter 3905

FY 2025-26

29.46%

Share of Sub-Chapter 3905’s total exports in FY 2025-26

Import side: 20.58% of Sub-Chapter 3905’s imports

Rank Within Sub-Chapter 3905

FY 2025-26

#2 of 12

Position by export value among HSN codes in Sub-Chapter 3905

Import-side rank: #3 of 12

At a glance

12.61%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#2359

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+74.83%

Peak Growth Year

FY 2021-22 · strongest single-year move

29.46%

Contribution to Sub-Ch. 3905

Share of Sub-Chapter 3905 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 39059990

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2568

Balance

−345.47

Exports

62.89 ₹ Cr

0.0028% share

— YoY

31.76% of Sub-Ch. 3905

Imports

408.36 ₹ Cr

0.0114% share

— YoY

18.70% of Sub-Ch. 3905

FY 2019-20 Exp. Rank #2695

Balance

−298.04

Exports

57.29 ₹ Cr

0.0026% share

−8.90% YoY

28.05% of Sub-Ch. 3905

Imports

355.33 ₹ Cr

0.0106% share

−12.99% YoY

15.62% of Sub-Ch. 3905

FY 2020-21 Exp. Rank #2758

Balance

−347.60

Exports

56.53 ₹ Cr

0.0026% share

−1.33% YoY

29.85% of Sub-Ch. 3905

Imports

404.13 ₹ Cr

0.0139% share

+13.73% YoY

16.50% of Sub-Ch. 3905

FY 2021-22 Exp. Rank #2434

Balance

−357.36

Exports

98.83 ₹ Cr

0.0031% share

+74.83% YoY

28.28% of Sub-Ch. 3905

Imports

456.19 ₹ Cr

0.0100% share

+12.88% YoY

12.37% of Sub-Ch. 3905

FY 2022-23 Exp. Rank #2421

Balance

−687.68

Exports

109.16 ₹ Cr

0.0030% share

+10.45% YoY

27.11% of Sub-Ch. 3905

Imports

796.84 ₹ Cr

0.0139% share

+74.67% YoY

16.33% of Sub-Ch. 3905

FY 2023-24 Exp. Rank #2043

Balance

−631.66

Exports

158.46 ₹ Cr

0.0044% share

+45.16% YoY

33.22% of Sub-Ch. 3905

Imports

790.12 ₹ Cr

0.0141% share

−0.84% YoY

19.94% of Sub-Ch. 3905

FY 2024-25 Exp. Rank #2189

Balance

−617.87

Exports

146.03 ₹ Cr

0.0040% share

−7.84% YoY

29.65% of Sub-Ch. 3905

Imports

763.90 ₹ Cr

0.0126% share

−3.32% YoY

19.37% of Sub-Ch. 3905

FY 2025-26 Exp. Rank #2359

Balance

−661.36

Exports

144.42 ₹ Cr

0.0037% share

−1.10% YoY

29.46% of Sub-Ch. 3905

Imports

805.78 ₹ Cr

0.0118% share

+5.48% YoY

20.58% of Sub-Ch. 3905

CAGR · 8-Year

Exports

12.61% /yr

Imports

10.20% /yr

Consistently Deficit
Sub-Chapter 3905 total

reference, FY 2025-26

Export

₹490.20 Cr

Import

₹3,916.24 Cr

Trade Balance

−3,426.04

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 39059990 Export-Import Analysis

Consistent Export Growth: 12.61% CAGR Over 8 Years

India's exports under HSN Code 39059990 have grown at a compound annual rate of 12.61% over 8 fiscal years, rising from ₹62.89 Crore in FY 2018-19 to ₹144.42 Crore in FY 2025-26.

HSN Code 39059990 Ranked #2359 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 39059990 ranks #2359 out of 12872 HSN codes by total export value. Within Sub-Chapter 3905, it ranks #2 of 12. By trade surplus, it ranks #12128 of 12872.

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 ₹661.36 Crore in HSN Code 39059990 Goods

In FY 2025-26, India's imports of ₹805.78 Cr exceeded exports of ₹144.42 Cr, resulting in a trade deficit of ₹661.36 Crore — ranking #12128 of 12872 by surplus magnitude.

Import Growth of 10.20% CAGR Signals Rising Demand for Other Vinyl Polymers in Primary Forms

India's imports under HSN Code 39059990 have grown at 10.20% CAGR, reaching ₹805.78 Crore in FY 2025-26.

HSN Code 39059990 Contributes 29.46% 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 29.46% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 20.58% share (rank #3).

Frequently Asked Questions

Clear answers to common queries about HSN Code 39059990 and GST compliance.

What products are classified under HSN 39059990 ?

It includes Other Vinyl Polymers in Primary Forms

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.