---
title: "HSN Code for Poly (Lactic Acid) | HSN 39077000 GST Rate"
description: "Find HSN and GST Rates for 39077000 related to Poly (Lactic Acid) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39077000/"
---

# HSN Code 39077000: Poly (Lactic Acid)

- [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 (Lactic Acid) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39077000 ?

It includes Poly (Lactic Acid)

### Do e‑way bill and e‑invoice apply for Poly (Lactic Acid)?

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.

### Any common misclassification issue with Poly (Lactic Acid)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Poly (Lactic Acid)?

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.

### How should mixed supplies be billed when Poly (Lactic Acid) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Poly (Lactic Acid); Nil for exempt items if applicable).

### How much GST applies to Poly (Lactic Acid)?

Under HSN 39077000, Poly (Lactic Acid) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39077000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2 Cr (+44.37% YoY) — 0.0001% of India's total exports
- Imports: ₹90 Cr (−6.05% YoY) — 0.0015% of India's total imports
- Trade balance: −₹88 Cr (Deficit); surplus rank #10697 of 12657 HSN codes
- Share of Sub-Chapter 3907: 0.03% of its exports; import side 0.39%
- Rank within Sub-Chapter 3907: #19 of 28 by export value; import-side #14

### Key metrics

- Export CAGR: -1.17% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7517 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +359.49% in FY 2020-21
- Contribution to Sub-Ch. 3907: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39077000

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 | 2.34 | 0.0001% | — | 0.02% | 9.89 | 0.0003% | — | 0.07% | −7.55 | #6781 |
| FY 2019-20 | 2.74 | 0.0001% | +17.09% | 0.03% | 20.40 | 0.0006% | +106.27% | 0.16% | −17.66 | #6586 |
| FY 2020-21 | 12.59 | 0.0006% | +359.49% | 0.19% | 19.94 | 0.0007% | −2.25% | 0.17% | −7.35 | #4794 |
| FY 2021-22 | 4.26 | 0.0001% | −66.16% | 0.04% | 29.75 | 0.0007% | +49.20% | 0.16% | −25.49 | #6557 |
| FY 2022-23 | 11.63 | 0.0003% | +173.00% | 0.13% | 84.59 | 0.0015% | +184.34% | 0.42% | −72.96 | #5423 |
| FY 2023-24 | 1.51 | 0.0000% | −87.02% | 0.02% | 95.69 | 0.0017% | +13.12% | 0.45% | −94.18 | #7854 |
| FY 2024-25 | 2.18 | 0.0001% | +44.37% | 0.03% | 89.90 | 0.0015% | −6.05% | 0.39% | −87.72 | #7517 |

- CAGR (7-year): exports -1.17%/yr, imports 44.46%/yr (consistently Deficit)

## Key trade insights: HSN Code 39077000 export-import analysis

### Export decline: -1.17% CAGR over 7 years

India's exports under HSN Code 39077000 have declined at a compound annual rate of -1.17% over 7 fiscal years, falling from ₹2.34 Crore in FY 2018-19 to ₹2.18 Crore in FY 2024-25.

### HSN Code 39077000 ranked #7517 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39077000 ranks #7517 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #19 of 28. By trade surplus, it ranks #10697 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39077000 exports

The strongest single-year export movement for HSN Code 39077000 was recorded in FY 2020-21, when exports surged by 359.49% over the prior year.

### India records a trade deficit of ₹87.72 Crore in HSN Code 39077000 goods

In FY 2024-25, India's imports of ₹89.90 Cr exceeded exports of ₹2.18 Cr, resulting in a trade deficit of ₹87.72 Crore — ranking #10697 of 12657 by surplus magnitude.

### Import growth of 44.46% CAGR signals rising demand for Poly (Lactic Acid)

India's imports under HSN Code 39077000 have grown at 44.46% CAGR, reaching ₹89.90 Crore in FY 2024-25.

### HSN Code 39077000 contributes 0.03% of Sub-Chapter 3907 exports — ranked #19

Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39077000 ranks #19 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.39% share (rank #14).

## 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)](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 |
| #19 | HSN Code 39077000: Poly (Lactic Acid) (this hsn code) | ₹2 Cr |