--- title: "HSN Code for PET flake (chip) | HSN 39076930 GST Rate" description: "Find HSN and GST Rates for 39076930 related to PET flake (chip) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39076930/" --- # HSN Code 39076930: PET flake (chip) - [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) : Other : PET flake (chip) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39076930 ? It includes PET flake (chip) ### Do e‑way bill and e‑invoice apply for PET flake (chip)? 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. ### Does packaging or labelling change the GST for PET flake (chip)? 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. ### Can we claim ITC on inputs used to trade PET flake (chip)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with PET flake (chip)? 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 PET flake (chip) 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); Nil for exempt items if applicable). ## India's trade performance: HSN Code 39076930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹607 Cr (+134.22% YoY) — 0.0165% of India's total exports - Imports: ₹67 Cr (−27.32% YoY) — 0.0011% of India's total imports - Trade balance: ₹540 Cr (Surplus); surplus rank #593 of 12657 HSN codes - Share of Sub-Chapter 3907: 8.78% of its exports; import side 0.29% - Rank within Sub-Chapter 3907: #4 of 28 by export value; import-side #16 ### Key metrics - National export rank: #852 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +3,631.71% in FY 2021-22 - Contribution to Sub-Ch. 3907: 8.78% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39076930 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 | 2.87 | 0.0001% | — | 0.04% | 10.22 | 0.0004% | — | 0.09% | −7.35 | #6604 | | FY 2021-22 | 107.10 | 0.0034% | +3,631.71% | 1.02% | 20.17 | 0.0004% | +97.36% | 0.11% | +86.93 | #2319 | | FY 2022-23 | 151.77 | 0.0042% | +41.71% | 1.71% | 39.76 | 0.0007% | +97.12% | 0.20% | +112.01 | #2041 | | FY 2023-24 | 258.99 | 0.0072% | +70.65% | 4.21% | 91.75 | 0.0016% | +130.76% | 0.43% | +167.24 | #1517 | | FY 2024-25 | 606.60 | 0.0165% | +134.22% | 8.78% | 66.68 | 0.0011% | −27.32% | 0.29% | +539.92 | #852 | ## Key trade insights: HSN Code 39076930 export-import analysis ### Export snapshot for HSN Code 39076930 India exported ₹606.60 Crore worth of PET flake (chip) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39076930 ranked #852 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39076930 ranks #852 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #4 of 28. By trade surplus, it ranks #593 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39076930 exports The strongest single-year export movement for HSN Code 39076930 was recorded in FY 2021-22, when exports surged by 3,631.71% over the prior year. ### India maintains a trade surplus of ₹539.92 Crore in HSN Code 39076930 goods In FY 2024-25, India's exports of ₹606.60 Cr exceeded imports of ₹66.68 Cr, resulting in a trade surplus of ₹539.92 Crore — ranking #593 of 12657 by surplus magnitude. ### HSN Code 39076930 contributes 8.78% of Sub-Chapter 3907 exports — ranked #4 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39076930 ranks #4 by export value — accounting for 8.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.29% share (rank #16). ## 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) (this hsn code) | ₹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 |