--- title: "HSN Code for Epoxy resins | HSN 39073010 GST Rate" description: "Find HSN and GST Rates for 39073010 related to Epoxy resins with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39073010/" --- # HSN Code 39073010: Epoxy resins - [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 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Epoxide resins : Epoxy resins | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39073010 ? It includes Epoxy resins ### How much GST applies to Epoxy resins? Under HSN 39073010, Epoxy resins attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Epoxy resins? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Epoxy resins? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Epoxy resins? 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. ### Do e‑way bill and e‑invoice apply for Epoxy resins? 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. ## India's trade performance: HSN Code 39073010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹518 Cr (+0.69% YoY) — 0.0141% of India's total exports - Imports: ₹1,432 Cr (+27.13% YoY) — 0.0236% of India's total imports - Trade balance: −₹914 Cr (Deficit); surplus rank #12183 of 12657 HSN codes - Share of Sub-Chapter 3907: 7.49% of its exports; import side 6.22% - Rank within Sub-Chapter 3907: #5 of 28 by export value; import-side #6 ### Key metrics - Export CAGR: -1.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #983 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +134.62% in FY 2021-22 - Contribution to Sub-Ch. 3907: 7.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39073010 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. 3907 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3907 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 559.99 | 0.0245% | — | 5.26% | 624.40 | 0.0174% | — | 4.50% | −64.41 | #588 | | FY 2019-20 | 423.12 | 0.0192% | −24.44% | 5.28% | 659.20 | 0.0197% | +5.57% | 5.22% | −236.08 | #757 | | FY 2020-21 | 371.70 | 0.0173% | −12.15% | 5.69% | 665.86 | 0.0229% | +1.01% | 5.69% | −294.16 | #868 | | FY 2021-22 | 872.08 | 0.0278% | +134.62% | 8.33% | 1,189.39 | 0.0260% | +78.62% | 6.40% | −317.31 | #520 | | FY 2022-23 | 761.60 | 0.0210% | −12.67% | 8.60% | 1,306.43 | 0.0227% | +9.84% | 6.49% | −544.83 | #638 | | FY 2023-24 | 514.21 | 0.0142% | −32.48% | 8.36% | 1,126.53 | 0.0201% | −13.77% | 5.33% | −612.32 | #934 | | FY 2024-25 | 517.75 | 0.0141% | +0.69% | 7.49% | 1,432.16 | 0.0236% | +27.13% | 6.22% | −914.41 | #983 | - CAGR (7-year): exports -1.30%/yr, imports 14.84%/yr (consistently Deficit) ## Key trade insights: HSN Code 39073010 export-import analysis ### Export decline: -1.30% CAGR over 7 years India's exports under HSN Code 39073010 have declined at a compound annual rate of -1.30% over 7 fiscal years, falling from ₹559.99 Crore in FY 2018-19 to ₹517.75 Crore in FY 2024-25. ### HSN Code 39073010 ranked #983 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39073010 ranks #983 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #5 of 28. By trade surplus, it ranks #12183 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39073010 exports The strongest single-year export movement for HSN Code 39073010 was recorded in FY 2021-22, when exports surged by 134.62% over the prior year. ### India records a trade deficit of ₹914.41 Crore in HSN Code 39073010 goods In FY 2024-25, India's imports of ₹1,432.16 Cr exceeded exports of ₹517.75 Cr, resulting in a trade deficit of ₹914.41 Crore — ranking #12183 of 12657 by surplus magnitude. ### Import growth of 14.84% CAGR signals rising demand for Epoxy resins India's imports under HSN Code 39073010 have grown at 14.84% CAGR, reaching ₹1,432.16 Crore in FY 2024-25. ### HSN Code 39073010 contributes 7.49% of Sub-Chapter 3907 exports — ranked #5 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39073010 ranks #5 by export value — accounting for 7.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.22% share (rank #6). ## Related HSN Codes in Sub-Chapter 3907 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39076190: Other PET (Viscosity ≥78 ml/g, Primary Form)](https://busy.in/hsn/hsn-39076190/) | ₹2,708 Cr | | #2 | [HSN Code 39076990: Polyethylene terepthalate in primary form](https://busy.in/hsn/hsn-39076990/) | ₹1,063 Cr | | #3 | [HSN Code 39072990: Other Polyethers\| Other\| Other](https://busy.in/hsn/hsn-39072990/) | ₹792 Cr | | #4 | [HSN Code 39076930: PET flake (chip)](https://busy.in/hsn/hsn-39076930/) | ₹607 Cr | | #5 | HSN Code 39073010: Epoxy resins (this hsn code) | ₹518 Cr | | #6 | [HSN Code 39079900: Other Polyesters \| Other](https://busy.in/hsn/hsn-39079900/) | ₹436 Cr | | #7 | [HSN Code 39079120: Polyester or contract resins](https://busy.in/hsn/hsn-39079120/) | ₹277 Cr | | #8 | [HSN Code 39075000: Alkyd resins](https://busy.in/hsn/hsn-39075000/) | ₹110 Cr | | #9 | [HSN Code 39079150: Unsaturated polyesters](https://busy.in/hsn/hsn-39079150/) | ₹91 Cr | | #10 | [HSN Code 39073090: Epoxide resins (Other)](https://busy.in/hsn/hsn-39073090/) | ₹67 Cr |