HSN Code 39076190: Other PET (Viscosity ≥78 ml/g, Primary Form)

HSN Code 39076190 represents Other PET (Viscosity ≥78 ml/g, Primary Form) under GST classification. This code helps businesses identify Other PET (Viscosity ≥78 ml/g, Primary Form) correctly for billing, taxation, and trade. With HSN Code 39076190, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other PET (Viscosity ≥78 ml/g, Primary Form).

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Description of Goods for HSN Code 39076190

HSN Code 39076190 relates to the following description.

Description of Goods

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

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 39076190 not include?

Other PET (Viscosity ≥78 ml/g, Primary Form) does not include products with the following descriptions.

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

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

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

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

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)

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

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

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)

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 39076190 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

₹2,708 Cr

+1.68% vs FY 2023-24

0.0736% of India’s total exports

India’s Imports

FY 2024-25

₹1,894 Cr

+14.11% vs FY 2023-24

0.0312% of India’s total imports

Trade Balance

FY 2024-25

₹814 Cr

Trade Surplus

Surplus rank #417 of 12657 HSN codes

% of Sub-Chapter 3907

FY 2024-25

39.20%

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

Import side: 8.22% of Sub-Chapter 3907’s imports

Rank Within Sub-Chapter 3907

FY 2024-25

#1 of 28

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

Import-side rank: #5 of 28

At a glance

#193

National Export Rank

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

+57.96%

Peak Growth Year

FY 2021-22 · strongest single-year move

39.20%

Contribution to Sub-Ch. 3907

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

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 3907

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 3907

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 3907

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 3907

FY 2020-21 Exp. Rank #82

Balance

+3,088.08

Exports

3,594.69 ₹ Cr

0.1671% share

YoY

55.03% of Sub-Ch. 3907

Imports

506.61 ₹ Cr

0.0174% share

YoY

4.33% of Sub-Ch. 3907

FY 2021-22 Exp. Rank #76

Balance

+5,173.44

Exports

5,678.04 ₹ Cr

0.1809% share

+57.96% YoY

54.26% of Sub-Ch. 3907

Imports

504.60 ₹ Cr

0.0110% share

−0.40% YoY

2.72% of Sub-Ch. 3907

FY 2022-23 Exp. Rank #97

Balance

+3,920.70

Exports

4,720.54 ₹ Cr

0.1304% share

−16.86% YoY

53.31% of Sub-Ch. 3907

Imports

799.84 ₹ Cr

0.0139% share

+58.51% YoY

3.97% of Sub-Ch. 3907

FY 2023-24 Exp. Rank #185

Balance

+1,003.83

Exports

2,663.41 ₹ Cr

0.0736% share

−43.58% YoY

43.28% of Sub-Ch. 3907

Imports

1,659.58 ₹ Cr

0.0296% share

+107.49% YoY

7.85% of Sub-Ch. 3907

FY 2024-25 Exp. Rank #193

Balance

+814.39

Exports

2,708.16 ₹ Cr

0.0736% share

+1.68% YoY

39.20% of Sub-Ch. 3907

Imports

1,893.77 ₹ Cr

0.0312% share

+14.11% YoY

8.22% of Sub-Ch. 3907

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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39076190 and GST compliance.

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).

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.