--- title: "HSN Code for Other PET (Viscosity ≥78 ml/g, Primary Form) | HSN 39076190 GST Rate" description: "Find HSN and GST Rates for 39076190 related to Other PET (Viscosity ≥78 ml/g, Primary Form) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39076190/" --- # HSN Code 39076190: Other PET (Viscosity ≥78 ml/g, Primary Form) - [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 : Other primary form | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39076190 ? It includes Other PET (Viscosity ≥78 ml/g, Primary Form) ### Does packaging or labelling change the GST for Other PET (Viscosity ≥78 ml/g, Primary Form)? 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 Other PET (Viscosity ≥78 ml/g, Primary Form)? 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 Other PET (Viscosity ≥78 ml/g, Primary Form)? 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 Other PET (Viscosity ≥78 ml/g, Primary Form)? Under HSN 39076190, Other PET (Viscosity ≥78 ml/g, Primary Form) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other PET (Viscosity ≥78 ml/g, Primary Form) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other PET (Viscosity ≥78 ml/g, Primary Form); Nil for exempt items if applicable). ## India's trade performance: HSN Code 39076190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,708 Cr (+1.68% YoY) — 0.0736% of India's total exports - Imports: ₹1,894 Cr (+14.11% YoY) — 0.0312% of India's total imports - Trade balance: ₹814 Cr (Surplus); surplus rank #417 of 12657 HSN codes - Share of Sub-Chapter 3907: 39.20% of its exports; import side 8.22% - Rank within Sub-Chapter 3907: #1 of 28 by export value; import-side #5 ### Key metrics - National export rank: #193 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +57.96% in FY 2021-22 - Contribution to Sub-Ch. 3907: 39.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39076190 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 | 3,594.69 | 0.1671% | — | 55.03% | 506.61 | 0.0174% | — | 4.33% | +3,088.08 | #82 | | FY 2021-22 | 5,678.04 | 0.1809% | +57.96% | 54.26% | 504.60 | 0.0110% | −0.40% | 2.72% | +5,173.44 | #76 | | FY 2022-23 | 4,720.54 | 0.1304% | −16.86% | 53.31% | 799.84 | 0.0139% | +58.51% | 3.97% | +3,920.70 | #97 | | FY 2023-24 | 2,663.41 | 0.0736% | −43.58% | 43.28% | 1,659.58 | 0.0296% | +107.49% | 7.85% | +1,003.83 | #185 | | FY 2024-25 | 2,708.16 | 0.0736% | +1.68% | 39.20% | 1,893.77 | 0.0312% | +14.11% | 8.22% | +814.39 | #193 | ## Key trade insights: HSN Code 39076190 export-import analysis ### Export snapshot for HSN Code 39076190 India exported ₹2,708.16 Crore worth of Other PET (Viscosity ≥78 ml/g, Primary Form) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39076190 ranked #193 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39076190 ranks #193 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #1 of 28. By trade surplus, it ranks #417 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39076190 exports The strongest single-year export movement for HSN Code 39076190 was recorded in FY 2021-22, when exports surged by 57.96% over the prior year. ### India maintains a trade surplus of ₹814.39 Crore in HSN Code 39076190 goods In FY 2024-25, India's exports of ₹2,708.16 Cr exceeded imports of ₹1,893.77 Cr, resulting in a trade surplus of ₹814.39 Crore — ranking #417 of 12657 by surplus magnitude. ### HSN Code 39076190 contributes 39.20% of Sub-Chapter 3907 exports — ranked #1 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39076190 ranks #1 by export value — accounting for 39.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.22% share (rank #5). ## 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) (this hsn code) | ₹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 |