HSN Code 39074000: Polycarbonates

HSN Code 39074000 represents Polycarbonates under GST classification. This code helps businesses identify Polycarbonates correctly for billing, taxation, and trade. With HSN Code 39074000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Polycarbonates.

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Description of Goods for HSN Code 39074000

HSN Code 39074000 relates to the following description.

Description of Goods

Polycarbonates

Chapter

39 - Plastics and articles thereof

Sub Chapter

3907 - Polyacetals , other polyethers and epoxide resins, in primary forms ;polycarbonates , alkyd resins ,polyallylesters and other polyesters , in primary forms

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39074000 not include?

Polycarbonates does not include products with the following descriptions.

HSN Code 39072010

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyethers:poly (ether alcohols)

HSN Code 39072090

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyethers:other

HSN Code 39076010

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate):having an intrinsic viscosity of less than 0.64 dl/g

HSN Code 39076020

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): having an intrinsic viscosity of not less than 0.64 dl/g and not greater than 0.72 dl/g

HSN Code 39076090

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): other (including clean, clourless grades)

HSN Code 39076110

Poly (ethylene terepthalate) : Having a viscosity number of 78 ml/g or higher : PET flake (chip)

HSN Code 39076190

Poly (ethylene terepthalate) : Having a viscosity number of 78 ml/g or higher : Other primary form

HSN Code 39079910

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other :diallyl phthalate resins

HSN Code 39079920

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other : poly(butylene terepthalate)

HSN Code 39079990

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other :other

India’s Trade Performance — HSN Code 39074000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹41 Cr

−15.06% vs FY 2023-24

0.0011% of India’s total exports

India’s Imports

FY 2024-25

₹5,545 Cr

+9.38% vs FY 2023-24

0.0913% of India’s total imports

Trade Balance

FY 2024-25

−₹5,504 Cr

Trade Deficit

Surplus rank #12565 of 12657 HSN codes

% of Sub-Chapter 3907

FY 2024-25

0.59%

Share of Sub-Chapter 3907’s total exports in FY 2024-25

Import side: 24.07% of Sub-Chapter 3907’s imports

Rank Within Sub-Chapter 3907

FY 2024-25

#14 of 28

Position by export value among HSN codes in Sub-Chapter 3907

Import-side rank: #1 of 28

At a glance

−1.90%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3894

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+57.00%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.59%

Contribution to Sub-Ch. 3907

Share of Sub-Chapter 3907 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 39074000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2972

Balance

−3,646.67

Exports

46.05 ₹ Cr

0.0020% share

— YoY

0.43% of Sub-Ch. 3907

Imports

3,692.72 ₹ Cr

0.1030% share

— YoY

26.61% of Sub-Ch. 3907

FY 2019-20 Exp. Rank #3337

Balance

−2,596.96

Exports

36.21 ₹ Cr

0.0016% share

−21.37% YoY

0.45% of Sub-Ch. 3907

Imports

2,633.17 ₹ Cr

0.0787% share

−28.69% YoY

20.84% of Sub-Ch. 3907

FY 2020-21 Exp. Rank #2749

Balance

−2,622.14

Exports

56.85 ₹ Cr

0.0026% share

+57.00% YoY

0.87% of Sub-Ch. 3907

Imports

2,678.99 ₹ Cr

0.0919% share

+1.74% YoY

22.91% of Sub-Ch. 3907

FY 2021-22 Exp. Rank #2975

Balance

−4,693.91

Exports

65.63 ₹ Cr

0.0021% share

+15.44% YoY

0.63% of Sub-Ch. 3907

Imports

4,759.54 ₹ Cr

0.1041% share

+77.66% YoY

25.63% of Sub-Ch. 3907

FY 2022-23 Exp. Rank #3171

Balance

−4,967.53

Exports

62.80 ₹ Cr

0.0017% share

−4.31% YoY

0.71% of Sub-Ch. 3907

Imports

5,030.33 ₹ Cr

0.0875% share

+5.69% YoY

24.98% of Sub-Ch. 3907

FY 2023-24 Exp. Rank #3588

Balance

−5,021.15

Exports

48.33 ₹ Cr

0.0013% share

−23.04% YoY

0.79% of Sub-Ch. 3907

Imports

5,069.48 ₹ Cr

0.0903% share

+0.78% YoY

23.99% of Sub-Ch. 3907

FY 2024-25 Exp. Rank #3894

Balance

−5,504.03

Exports

41.05 ₹ Cr

0.0011% share

−15.06% YoY

0.59% of Sub-Ch. 3907

Imports

5,545.08 ₹ Cr

0.0913% share

+9.38% YoY

24.07% of Sub-Ch. 3907

CAGR · 7-Year

Exports

−1.90% /yr

Imports

7.01% /yr

Consistently Deficit
Sub-Chapter 3907 total

reference, FY 2024-25

Export

₹6,908.58 Cr

Import

₹23,039.85 Cr

Trade Balance

−16,131.27

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

Key Trade Insights: HSN Code 39074000 Export-Import Analysis

Export Decline: −1.90% CAGR Over 7 Years

India's exports under HSN Code 39074000 have declined at a compound annual rate of −1.90% over 7 fiscal years, falling from ₹46.05 Crore in FY 2018-19 to ₹41.05 Crore in FY 2024-25.

HSN Code 39074000 Ranked #3894 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 39074000 ranks #3894 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #14 of 28. By trade surplus, it ranks #12565 of 12657.

FY 2020-21 Was the Strongest Growth Year for HSN Code 39074000 Exports

The strongest single-year export movement for HSN Code 39074000 was recorded in FY 2020-21, when exports surged by 57.00% over the prior year.

India Records a Trade Deficit of ₹5,504.03 Crore in HSN Code 39074000 Goods

In FY 2024-25, India's imports of ₹5,545.08 Cr exceeded exports of ₹41.05 Cr, resulting in a trade deficit of ₹5,504.03 Crore — ranking #12565 of 12657 by surplus magnitude.

Import Growth of 7.01% CAGR Signals Stable Import Dependency for Polycarbonates

India's imports under HSN Code 39074000 have grown at 7.01% CAGR, reaching ₹5,545.08 Crore in FY 2024-25.

HSN Code 39074000 Contributes 0.59% of Sub-Chapter 3907 Exports — Ranked #14

Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39074000 ranks #14 by export value — accounting for 0.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.07% share (rank #1).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39074000 and GST compliance.

What products are classified under HSN 39074000 ?

It includes Polycarbonates

Do e‑way bill and e‑invoice apply for Polycarbonates?

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.

Any common misclassification issue with Polycarbonates?

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

How should mixed supplies be billed when Polycarbonates is sold with other items?

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

Does packaging or labelling change the GST for Polycarbonates?

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 Polycarbonates?

Under HSN 39074000, Polycarbonates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Polycarbonates?

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

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.