---
title: "HSN Code for Epoxide resins (Other) | HSN 39073090 GST Rate"
description: "Find HSN and GST Rates for 39073090 related to Epoxide resins (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39073090/"
---

# HSN Code 39073090: Epoxide resins (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 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Epoxide resins : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39073090 ?

It includes Epoxide resins (Other)

### Does packaging or labelling change the GST for Epoxide resins (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.

### Do e‑way bill and e‑invoice apply for Epoxide resins (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.

### How should mixed supplies be billed when Epoxide resins (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Epoxide resins (Other); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Epoxide resins (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 much GST applies to Epoxide resins (Other)?

Under HSN 39073090, Epoxide resins (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39073090 (FY 2024-25)

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

- Exports: ₹67 Cr (+24.04% YoY) — 0.0018% of India's total exports
- Imports: ₹751 Cr (+9.81% YoY) — 0.0124% of India's total imports
- Trade balance: −₹683 Cr (Deficit); surplus rank #12058 of 12657 HSN codes
- Share of Sub-Chapter 3907: 0.98% of its exports; import side 3.26%
- Rank within Sub-Chapter 3907: #10 of 28 by export value; import-side #9

### Key metrics

- Export CAGR: 11.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3205 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +57.29% in FY 2021-22
- Contribution to Sub-Ch. 3907: 0.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39073090

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 | 34.82 | 0.0015% | — | 0.33% | 485.03 | 0.0135% | — | 3.49% | −450.21 | #3388 |
| FY 2019-20 | 35.05 | 0.0016% | +0.66% | 0.44% | 572.76 | 0.0171% | +18.09% | 4.53% | −537.71 | #3380 |
| FY 2020-21 | 31.61 | 0.0015% | −9.81% | 0.48% | 418.44 | 0.0144% | −26.94% | 3.58% | −386.83 | #3582 |
| FY 2021-22 | 49.72 | 0.0016% | +57.29% | 0.48% | 995.97 | 0.0218% | +138.02% | 5.36% | −946.25 | #3364 |
| FY 2022-23 | 61.04 | 0.0017% | +22.77% | 0.69% | 848.93 | 0.0148% | −14.76% | 4.22% | −787.89 | #3205 |
| FY 2023-24 | 54.36 | 0.0015% | −10.94% | 0.88% | 683.55 | 0.0122% | −19.48% | 3.24% | −629.19 | #3404 |
| FY 2024-25 | 67.43 | 0.0018% | +24.04% | 0.98% | 750.64 | 0.0124% | +9.81% | 3.26% | −683.21 | #3205 |

- CAGR (7-year): exports 11.64%/yr, imports 7.55%/yr (consistently Deficit)

## Key trade insights: HSN Code 39073090 export-import analysis

### Consistent export growth: 11.64% CAGR over 7 years

India's exports under HSN Code 39073090 have grown at a compound annual rate of 11.64% over 7 fiscal years, rising from ₹34.82 Crore in FY 2018-19 to ₹67.43 Crore in FY 2024-25.

### HSN Code 39073090 ranked #3205 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39073090 ranks #3205 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #10 of 28. By trade surplus, it ranks #12058 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39073090 exports

The strongest single-year export movement for HSN Code 39073090 was recorded in FY 2021-22, when exports surged by 57.29% over the prior year.

### India records a trade deficit of ₹683.21 Crore in HSN Code 39073090 goods

In FY 2024-25, India's imports of ₹750.64 Cr exceeded exports of ₹67.43 Cr, resulting in a trade deficit of ₹683.21 Crore — ranking #12058 of 12657 by surplus magnitude.

### Import growth of 7.55% CAGR signals stable import dependency for Epoxide resins (Other)

India's imports under HSN Code 39073090 have grown at 7.55% CAGR, reaching ₹750.64 Crore in FY 2024-25.

### HSN Code 39073090 contributes 0.98% of Sub-Chapter 3907 exports — ranked #10

Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39073090 ranks #10 by export value — accounting for 0.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.26% share (rank #9).

## 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](https://busy.in/hsn/hsn-39073010/) | ₹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) (this hsn code) | ₹67 Cr |