--- title: "HSN Code for PET Flake (Chip, Viscosity ≥78 ml/g) | HSN 39076110 GST Rate" description: "Find HSN and GST Rates for 39076110 related to PET Flake (Chip, Viscosity ≥78 ml/g) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39076110/" --- # HSN Code 39076110: PET Flake (Chip, Viscosity ≥78 ml/g) - [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 | | --- | --- | --- | --- | --- | | Poly (ethylene terepthalate) : Having a viscosity number of 78 ml/g or higher : PET flake (chip) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39076110 ? It includes PET Flake (Chip, Viscosity ≥78 ml/g) ### Does packaging or labelling change the GST for PET Flake (Chip, Viscosity ≥78 ml/g)? 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 should mixed supplies be billed when PET Flake (Chip, Viscosity ≥78 ml/g) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PET Flake (Chip, Viscosity ≥78 ml/g); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade PET Flake (Chip, Viscosity ≥78 ml/g)? 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 PET Flake (Chip, Viscosity ≥78 ml/g)? Under HSN 39076110, PET Flake (Chip, Viscosity ≥78 ml/g) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for PET Flake (Chip, Viscosity ≥78 ml/g)? 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 PET Flake (Chip, Viscosity ≥78 ml/g)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 39076110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹41 Cr (−8.47% YoY) — 0.0011% of India's total exports - Imports: ₹30 Cr (−2.35% YoY) — 0.0005% of India's total imports - Trade balance: ₹12 Cr (Surplus); surplus rank #3210 of 12657 HSN codes - Share of Sub-Chapter 3907: 0.60% of its exports; import side 0.13% - Rank within Sub-Chapter 3907: #13 of 28 by export value; import-side #17 ### Key metrics - National export rank: #3873 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,103.17% in FY 2021-22 - Contribution to Sub-Ch. 3907: 0.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39076110 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | 1.26 | 0.0001% | — | 0.02% | 47.04 | 0.0016% | — | 0.40% | −45.78 | #7454 | | FY 2021-22 | 15.16 | 0.0005% | +1,103.17% | 0.14% | 22.38 | 0.0005% | −52.42% | 0.12% | −7.22 | #4958 | | FY 2022-23 | 62.20 | 0.0017% | +310.29% | 0.70% | 29.65 | 0.0005% | +32.48% | 0.15% | +32.55 | #3183 | | FY 2023-24 | 45.24 | 0.0013% | −27.27% | 0.74% | 30.21 | 0.0005% | +1.89% | 0.14% | +15.03 | #3682 | | FY 2024-25 | 41.41 | 0.0011% | −8.47% | 0.60% | 29.50 | 0.0005% | −2.35% | 0.13% | +11.91 | #3873 | ## Key trade insights: HSN Code 39076110 export-import analysis ### Export snapshot for HSN Code 39076110 India exported ₹41.41 Crore worth of PET Flake (Chip, Viscosity ≥78 ml/g) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39076110 ranked #3873 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39076110 ranks #3873 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #13 of 28. By trade surplus, it ranks #3210 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39076110 exports The strongest single-year export movement for HSN Code 39076110 was recorded in FY 2021-22, when exports surged by 1,103.17% over the prior year. ### India maintains a trade surplus of ₹11.91 Crore in HSN Code 39076110 goods In FY 2024-25, India's exports of ₹41.41 Cr exceeded imports of ₹29.50 Cr, resulting in a trade surplus of ₹11.91 Crore — ranking #3210 of 12657 by surplus magnitude. ### HSN Code 39076110 contributes 0.60% of Sub-Chapter 3907 exports — ranked #13 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39076110 ranks #13 by export value — accounting for 0.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.13% share (rank #17). ## 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)](https://busy.in/hsn/hsn-39073090/) | ₹67 Cr | | #13 | HSN Code 39076110: PET Flake (Chip, Viscosity ≥78 ml/g) (this hsn code) | ₹41 Cr |