HSN Code 39076990 represents Polyethylene terepthalate in primary form under GST classification. This code helps businesses identify Polyethylene terepthalate in primary form correctly for billing, taxation, and trade. With HSN Code 39076990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Polyethylene terepthalate in primary form.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 39076990 relates to the following description.
Description of Goods
Poly (ethylene terepthalate) : Other : 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%
Polyethylene terepthalate in primary form does not include products with the following descriptions.
Polyacetals
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
Other polyethers: Bis(polyoxyethylene) methylphosphonate
Other polyethers: Other: Poly(ether alcohols)
Other polyethers: Other: Other
Epoxide resins : Epoxy resins
Epoxide resins : Other
Polycarbonates
Alkyd resins
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)
Poly (ethylene terepthalate) : Having a viscosity number of 78 ml/g or higher : Other primary form
Poly (ethylene terepthalate) : Other : PET flake (chip)
Poly (Lactic Acid)
Other polyesters : Unsaturated : Maleic resins
Other polyesters : Unsaturated : Polyester or contract resins
Other polyesters : Unsaturated : Fumeric resins
Other polyesters : Unsaturated : Diallylphthalate resins
Other polyesters : Unsaturated : Poly (butylene terepthalate)
Other polyesters : Unsaturated : Other
Other polyesters : Other
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
Polyacetals
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
Other polyethers: Bis(polyoxyethylene) methylphosphonate
Other polyethers: Other: Poly(ether alcohols)
Other polyethers: Other: Other
Epoxide resins : Epoxy resins
Epoxide resins : Other
Polycarbonates
Alkyd resins
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)
Poly (ethylene terepthalate) : Having a viscosity number of 78 ml/g or higher : Other primary form
Poly (ethylene terepthalate) : Other : PET flake (chip)
Poly (Lactic Acid)
Other polyesters : Unsaturated : Maleic resins
Other polyesters : Unsaturated : Polyester or contract resins
Other polyesters : Unsaturated : Fumeric resins
Other polyesters : Unsaturated : Diallylphthalate resins
Other polyesters : Unsaturated : Poly (butylene terepthalate)
Other polyesters : Unsaturated : Other
Other polyesters : Other
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 Exports
FY 2024-25₹1,063 Cr
0.0289% of India’s total exports
India’s Imports
FY 2024-25₹1,246 Cr
0.0205% of India’s total imports
Trade Balance
FY 2024-25−₹183 Cr
Surplus rank #11261 of 12657 HSN codes
% of Sub-Chapter 3907
FY 2024-2515.39%
Share of Sub-Chapter 3907’s total exports in FY 2024-25
Import side: 5.41% of Sub-Chapter 3907’s imports
Rank Within Sub-Chapter 3907
FY 2024-25#2 of 28
Position by export value among HSN codes in Sub-Chapter 3907
Import-side rank: #7 of 28
At a glance
−6.51%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#495
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+88.04%
Peak Growth Year
FY 2021-22 · strongest single-year move
15.39%
Contribution to Sub-Ch. 3907
Share of Sub-Chapter 3907 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+113.26
Exports
1,591.89 ₹ Cr
0.0697% share
— YoY
14.95% of Sub-Ch. 3907
Imports
1,478.63 ₹ Cr
0.0412% share
— YoY
10.65% of Sub-Ch. 3907
Balance
−362.25
Exports
1,097.38 ₹ Cr
0.0499% share
−31.06% YoY
13.70% of Sub-Ch. 3907
Imports
1,459.63 ₹ Cr
0.0436% share
−1.29% YoY
11.55% of Sub-Ch. 3907
Balance
+329.30
Exports
1,179.60 ₹ Cr
0.0548% share
+7.49% YoY
18.06% of Sub-Ch. 3907
Imports
850.30 ₹ Cr
0.0292% share
−41.75% YoY
7.27% of Sub-Ch. 3907
Balance
+1,411.17
Exports
2,218.10 ₹ Cr
0.0707% share
+88.04% YoY
21.20% of Sub-Ch. 3907
Imports
806.93 ₹ Cr
0.0177% share
−5.10% YoY
4.35% of Sub-Ch. 3907
Balance
+687.47
Exports
1,563.50 ₹ Cr
0.0432% share
−29.51% YoY
17.66% of Sub-Ch. 3907
Imports
876.03 ₹ Cr
0.0152% share
+8.56% YoY
4.35% of Sub-Ch. 3907
Balance
−503.69
Exports
1,174.66 ₹ Cr
0.0325% share
−24.87% YoY
19.09% of Sub-Ch. 3907
Imports
1,678.35 ₹ Cr
0.0299% share
+91.59% YoY
7.94% of Sub-Ch. 3907
Balance
−183.12
Exports
1,063.10 ₹ Cr
0.0289% share
−9.50% YoY
15.39% of Sub-Ch. 3907
Imports
1,246.22 ₹ Cr
0.0205% share
−25.75% YoY
5.41% of Sub-Ch. 3907
CAGR · 7-Year
Exports
−6.51% /yr
Imports
−2.81% /yr
reference, FY 2024-25
Export
₹6,908.58 Cr
Import
₹23,039.85 Cr
Trade Balance
−16,131.27
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.
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.
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.
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.
India's imports under HSN Code 39076990 have grown at −2.81% CAGR, reaching ₹1,246.22 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 39076990 and GST compliance.
It includes Polyethylene terepthalate in primary form
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 39076990, Polyethylene terepthalate in primary form attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.