---
title: "HSN Code for Poly (Methyl Methacrylate)| Other | HSN 39061090 GST Rate"
description: "Find HSN and GST Rates for 39061090 related to Poly (Methyl Methacrylate)| Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39061090/"
---

# HSN Code 39061090: Poly (Methyl Methacrylate)| 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 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Poly (methyl methacrylate): Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39061090 ?

It includes Poly (Methyl Methacrylate)| Other

### Any common misclassification issue with Poly (Methyl Methacrylate)/ Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Poly (Methyl Methacrylate)/ Other?

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.

### Can we claim ITC on inputs used to trade Poly (Methyl Methacrylate)/ Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Poly (Methyl Methacrylate)/ 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.

### How much GST applies to Poly (Methyl Methacrylate)/ Other?

Under HSN 39061090, Poly (Methyl Methacrylate)/ Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39061090 (FY 2024-25)

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

- Exports: ₹47 Cr (−4.04% YoY) — 0.0013% of India's total exports
- Imports: ₹835 Cr (+34.19% YoY) — 0.0137% of India's total imports
- Trade balance: −₹788 Cr (Deficit); surplus rank #12120 of 12657 HSN codes
- Share of Sub-Chapter 3906: 2.16% of its exports; import side 12.44%
- Rank within Sub-Chapter 3906: #2 of 10 by export value; import-side #2

### Key metrics

- Export CAGR: 0.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3699 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +40.03% in FY 2021-22
- Contribution to Sub-Ch. 3906: 2.16% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39061090

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. 3906 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3906 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 46.83 | 0.0020% | — | 6.35% | 520.34 | 0.0145% | — | 11.81% | −473.51 | #2944 |
| FY 2019-20 | 45.34 | 0.0021% | −3.18% | 6.17% | 403.07 | 0.0120% | −22.54% | 10.16% | −357.73 | #3027 |
| FY 2020-21 | 46.41 | 0.0022% | +2.36% | 4.84% | 446.28 | 0.0153% | +10.72% | 12.03% | −399.87 | #3055 |
| FY 2021-22 | 64.99 | 0.0021% | +40.03% | 3.15% | 505.25 | 0.0111% | +13.21% | 9.26% | −440.26 | #2987 |
| FY 2022-23 | 49.62 | 0.0014% | −23.65% | 2.91% | 649.29 | 0.0113% | +28.51% | 9.94% | −599.67 | #3481 |
| FY 2023-24 | 49.23 | 0.0014% | −0.79% | 2.69% | 622.20 | 0.0111% | −4.17% | 10.31% | −572.97 | #3561 |
| FY 2024-25 | 47.24 | 0.0013% | −4.04% | 2.16% | 834.92 | 0.0137% | +34.19% | 12.44% | −787.68 | #3699 |

- CAGR (7-year): exports 0.15%/yr, imports 8.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 39061090 export-import analysis

### Consistent export growth: 0.15% CAGR over 7 years

India's exports under HSN Code 39061090 have grown at a compound annual rate of 0.15% over 7 fiscal years, rising from ₹46.83 Crore in FY 2018-19 to ₹47.24 Crore in FY 2024-25.

### HSN Code 39061090 ranked #3699 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39061090 ranks #3699 out of 12657 HSN codes by total export value. Within Sub-Chapter 3906, it ranks #2 of 10. By trade surplus, it ranks #12120 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39061090 exports

The strongest single-year export movement for HSN Code 39061090 was recorded in FY 2021-22, when exports surged by 40.03% over the prior year.

### India records a trade deficit of ₹787.68 Crore in HSN Code 39061090 goods

In FY 2024-25, India's imports of ₹834.92 Cr exceeded exports of ₹47.24 Cr, resulting in a trade deficit of ₹787.68 Crore — ranking #12120 of 12657 by surplus magnitude.

### Import growth of 8.20% CAGR signals stable import dependency for Poly (Methyl Methacrylate)| Other

India's imports under HSN Code 39061090 have grown at 8.20% CAGR, reaching ₹834.92 Crore in FY 2024-25.

### HSN Code 39061090 contributes 2.16% of Sub-Chapter 3906 exports — ranked #2

Among the 10 HSN codes under Sub-Chapter 3906, HSN Code 39061090 ranks #2 by export value — accounting for 2.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.44% share (rank #2).

## Related HSN Codes in Sub-Chapter 3906

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39069090: Acrylic polymers in primary forms \| Other](https://busy.in/hsn/hsn-39069090/) | ₹2,127 Cr |
| #2 | HSN Code 39061090: Poly (Methyl Methacrylate)\| Other (this hsn code) | ₹47 Cr |
| #3 | [HSN Code 39069060: Other \| Copolymers Of Acrylonitrile](https://busy.in/hsn/hsn-39069060/) | ₹8 Cr |
| #4 | [HSN Code 39069070: Other \| Sodium Polyacrylate](https://busy.in/hsn/hsn-39069070/) | ₹5 Cr |
| #5 | [HSN Code 39061010: Binders for pigments or inks](https://busy.in/hsn/hsn-39061010/) | ₹4 Cr |
| #6 | [HSN Code 39069040: Other \| Poly (Acrylic Acid)](https://busy.in/hsn/hsn-39069040/) | ₹1 Cr |
| #7 | [HSN Code 39069050: Other \| Polyacrylonitrile (Pan)](https://busy.in/hsn/hsn-39069050/) | < ₹1 Crore |
| — | [HSN Code 39069010: Polyacrylate Moulding Powder](https://busy.in/hsn/hsn-39069010/) | Nil |
| — | [HSN Code 39069020: Copolymers of Acrylonitrile](https://busy.in/hsn/hsn-39069020/) | Nil |
| — | [HSN Code 39069030: Polyethers: Poly(ether alcohols)](https://busy.in/hsn/hsn-39069030/) | Nil |