--- title: "HSN Code for Polyethylene terepthalate in primary form | HSN 39076990 GST Rate" description: "Find HSN and GST Rates for 39076990 related to Polyethylene terepthalate in primary form with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39076990/" --- # HSN Code 39076990: Polyethylene terepthalate in 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) : Other : Other primary form | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39076990 ? It includes Polyethylene terepthalate in primary form ### How should mixed supplies be billed when Polyethylene terepthalate in primary form is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyethylene terepthalate in primary form; Nil for exempt items if applicable). ### Any common misclassification issue with Polyethylene terepthalate in primary form? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Polyethylene terepthalate in 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 Polyethylene terepthalate in primary form? Under HSN 39076990, Polyethylene terepthalate in primary form attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Polyethylene terepthalate in 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. ## India's trade performance: HSN Code 39076990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,063 Cr (−9.50% YoY) — 0.0289% of India's total exports - Imports: ₹1,246 Cr (−25.75% YoY) — 0.0205% of India's total imports - Trade balance: −₹183 Cr (Deficit); surplus rank #11261 of 12657 HSN codes - Share of Sub-Chapter 3907: 15.39% of its exports; import side 5.41% - Rank within Sub-Chapter 3907: #2 of 28 by export value; import-side #7 ### Key metrics - Export CAGR: -6.51% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #495 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +88.04% in FY 2021-22 - Contribution to Sub-Ch. 3907: 15.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39076990 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 | 1,591.89 | 0.0697% | — | 14.95% | 1,478.63 | 0.0412% | — | 10.65% | +113.26 | #200 | | FY 2019-20 | 1,097.38 | 0.0499% | −31.06% | 13.70% | 1,459.63 | 0.0436% | −1.29% | 11.55% | −362.25 | #292 | | FY 2020-21 | 1,179.60 | 0.0548% | +7.49% | 18.06% | 850.30 | 0.0292% | −41.75% | 7.27% | +329.30 | #288 | | FY 2021-22 | 2,218.10 | 0.0707% | +88.04% | 21.20% | 806.93 | 0.0177% | −5.10% | 4.35% | +1,411.17 | #210 | | FY 2022-23 | 1,563.50 | 0.0432% | −29.51% | 17.66% | 876.03 | 0.0152% | +8.56% | 4.35% | +687.47 | #326 | | FY 2023-24 | 1,174.66 | 0.0325% | −24.87% | 19.09% | 1,678.35 | 0.0299% | +91.59% | 7.94% | −503.69 | #430 | | FY 2024-25 | 1,063.10 | 0.0289% | −9.50% | 15.39% | 1,246.22 | 0.0205% | −25.75% | 5.41% | −183.12 | #495 | - CAGR (7-year): exports -6.51%/yr, imports -2.81%/yr (consistently Deficit) ## Key trade insights: HSN Code 39076990 export-import analysis ### Export decline: -6.51% CAGR over 7 years India's exports under HSN Code 39076990 have declined at a compound annual rate of -6.51% over 7 fiscal years, falling from ₹1,591.89 Crore in FY 2018-19 to ₹1,063.10 Crore in FY 2024-25. ### HSN Code 39076990 ranked #495 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39076990 ranks #495 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #2 of 28. By trade surplus, it ranks #11261 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39076990 exports The strongest single-year export movement for HSN Code 39076990 was recorded in FY 2021-22, when exports surged by 88.04% over the prior year. ### India records a trade deficit of ₹183.12 Crore in HSN Code 39076990 goods In FY 2024-25, India's imports of ₹1,246.22 Cr exceeded exports of ₹1,063.10 Cr, resulting in a trade deficit of ₹183.12 Crore — ranking #11261 of 12657 by surplus magnitude. ### Import growth of -2.81% CAGR signals stable import dependency for Polyethylene terepthalate in primary form India's imports under HSN Code 39076990 have grown at -2.81% CAGR, reaching ₹1,246.22 Crore in FY 2024-25. ### HSN Code 39076990 contributes 15.39% of Sub-Chapter 3907 exports — ranked #2 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39076990 ranks #2 by export value — accounting for 15.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.41% share (rank #7). ## 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 (this hsn code) | ₹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 |