HSN Code 39076990 represents Other PET Primary Forms With Viscosity Number Below 78 ml/g under GST classification. This code helps businesses identify Other PET Primary Forms With Viscosity Number Below 78 ml/g 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 Other PET Primary Forms With Viscosity Number Below 78 ml/g.
Manage correct HSN codes and GST rates with BUSY.
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%
Other PET Primary Forms With Viscosity Number Below 78 ml/g 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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹1,073 Cr
0.0275% of India’s total exports
India’s Imports
FY 2025-26₹929 Cr
0.0135% of India’s total imports
Trade Balance
FY 2025-26₹143 Cr
Surplus rank #1420 of 12872 HSN codes
% of Sub-Chapter 3907
FY 2025-2616.57%
Share of Sub-Chapter 3907’s total exports in FY 2025-26
Import side: 3.85% of Sub-Chapter 3907’s imports
Rank Within Sub-Chapter 3907
FY 2025-26#2 of 28
Position by export value among HSN codes in Sub-Chapter 3907
Import-side rank: #9 of 28
At a glance
−5.48%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#554
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+88.04%
Peak Growth Year
FY 2021-22 · strongest single-year move
16.57%
Contribution to Sub-Ch. 3907
Share of Sub-Chapter 3907 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, 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
Balance
+143.49
Exports
1,072.57 ₹ Cr
0.0275% share
+0.89% YoY
16.57% of Sub-Ch. 3907
Imports
929.08 ₹ Cr
0.0135% share
−25.45% YoY
3.85% of Sub-Ch. 3907
CAGR · 8-Year
Exports
−5.48% /yr
Imports
−6.42% /yr
reference, FY 2025-26
Export
₹6,472.45 Cr
Import
₹24,143.83 Cr
Trade Balance
−17,671.38
India's exports under HSN Code 39076990 have declined at a compound annual rate of −5.48% over 8 fiscal years, falling from ₹1,591.89 Crore in FY 2018-19 to ₹1,072.57 Crore in FY 2025-26.
In FY 2025-26, HSN Code 39076990 ranks #554 out of 12872 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #2 of 28. By trade surplus, it ranks #1420 of 12872.
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 2025-26, India's exports of ₹1,072.57 Cr exceeded imports of ₹929.08 Cr, resulting in a trade surplus of ₹143.49 Crore — ranking #1420 of 12872 by surplus magnitude.
India's imports under HSN Code 39076990 have grown at −6.42% CAGR, reaching ₹929.08 Crore in FY 2025-26.
Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39076990 ranks #2 by export value — accounting for 16.57% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 3.85% share (rank #9).
Clear answers to common queries about HSN Code 39076990 and GST compliance.
It includes Other PET Primary Forms With Viscosity Number Below 78 ml/g
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other PET Primary Forms With Viscosity Number Below 78 ml/g; 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, Other PET Primary Forms With Viscosity Number Below 78 ml/g 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.