HSN Code 39077000: Poly (Lactic Acid)

HSN Code 39077000 represents Poly (Lactic Acid) under GST classification. This code helps businesses identify Poly (Lactic Acid) correctly for billing, taxation, and trade. With HSN Code 39077000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Poly (Lactic Acid).

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Description of Goods for HSN Code 39077000

HSN Code 39077000 relates to the following description.

Description of Goods

Poly (Lactic Acid)

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%

What does HSN Code 39077000 not include?

Poly (Lactic Acid) does not include products with the following descriptions.

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

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

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 Trade Performance — HSN Code 39077000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2 Cr

+44.37% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹90 Cr

−6.05% vs FY 2023-24

0.0015% of India’s total imports

Trade Balance

FY 2024-25

−₹88 Cr

Trade Deficit

Surplus rank #10697 of 12657 HSN codes

% of Sub-Chapter 3907

FY 2024-25

0.03%

Share of Sub-Chapter 3907’s total exports in FY 2024-25

Import side: 0.39% of Sub-Chapter 3907’s imports

Rank Within Sub-Chapter 3907

FY 2024-25

#19 of 28

Position by export value among HSN codes in Sub-Chapter 3907

Import-side rank: #14 of 28

At a glance

−1.17%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7517

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+359.49%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.03%

Contribution to Sub-Ch. 3907

Share of Sub-Chapter 3907 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6781

Balance

−7.55

Exports

2.34 ₹ Cr

0.0001% share

YoY

0.02% of Sub-Ch. 3907

Imports

9.89 ₹ Cr

0.0003% share

YoY

0.07% of Sub-Ch. 3907

FY 2019-20 Exp. Rank #6586

Balance

−17.66

Exports

2.74 ₹ Cr

0.0001% share

+17.09% YoY

0.03% of Sub-Ch. 3907

Imports

20.40 ₹ Cr

0.0006% share

+106.27% YoY

0.16% of Sub-Ch. 3907

FY 2020-21 Exp. Rank #4794

Balance

−7.35

Exports

12.59 ₹ Cr

0.0006% share

+359.49% YoY

0.19% of Sub-Ch. 3907

Imports

19.94 ₹ Cr

0.0007% share

−2.25% YoY

0.17% of Sub-Ch. 3907

FY 2021-22 Exp. Rank #6557

Balance

−25.49

Exports

4.26 ₹ Cr

0.0001% share

−66.16% YoY

0.04% of Sub-Ch. 3907

Imports

29.75 ₹ Cr

0.0007% share

+49.20% YoY

0.16% of Sub-Ch. 3907

FY 2022-23 Exp. Rank #5423

Balance

−72.96

Exports

11.63 ₹ Cr

0.0003% share

+173.00% YoY

0.13% of Sub-Ch. 3907

Imports

84.59 ₹ Cr

0.0015% share

+184.34% YoY

0.42% of Sub-Ch. 3907

FY 2023-24 Exp. Rank #7854

Balance

−94.18

Exports

1.51 ₹ Cr

0.0000% share

−87.02% YoY

0.02% of Sub-Ch. 3907

Imports

95.69 ₹ Cr

0.0017% share

+13.12% YoY

0.45% of Sub-Ch. 3907

FY 2024-25 Exp. Rank #7517

Balance

−87.72

Exports

2.18 ₹ Cr

0.0001% share

+44.37% YoY

0.03% of Sub-Ch. 3907

Imports

89.90 ₹ Cr

0.0015% share

−6.05% YoY

0.39% of Sub-Ch. 3907

CAGR · 7-Year

Exports

−1.17% /yr

Imports

44.46% /yr

Consistently Deficit
Sub-Chapter 3907 total

reference, FY 2024-25

Export

₹6,908.58 Cr

Import

₹23,039.85 Cr

Trade Balance

−16,131.27

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39077000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.