--- title: "HSN Code for Other polyesters : Unsaturated : Maleic resins | HSN 39079110 GST Rate" description: "Find HSN and GST Rates for 39079110 related to Other polyesters : Unsaturated : Maleic resins with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39079110/" --- # HSN Code 39079110: Other polyesters : Unsaturated : Maleic resins - [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 | | --- | --- | --- | --- | --- | | Other polyesters : Unsaturated : Maleic resins | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39079110 ? It includes Other polyesters : Unsaturated : Maleic resins ### Can we claim ITC on inputs used to trade Other polyesters : Unsaturated : Maleic resins? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other polyesters : Unsaturated : Maleic resins? 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. ### How should mixed supplies be billed when Other polyesters : Unsaturated : Maleic resins is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other polyesters : Unsaturated : Maleic resins; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other polyesters : Unsaturated : Maleic resins? 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 much GST applies to Other polyesters : Unsaturated : Maleic resins? Under HSN 39079110, Other polyesters : Unsaturated : Maleic resins attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39079110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹23 Cr (+51.65% YoY) — 0.0006% of India's total exports - Imports: ₹69 Cr (+29.02% YoY) — 0.0011% of India's total imports - Trade balance: −₹46 Cr (Deficit); surplus rank #10187 of 12657 HSN codes - Share of Sub-Chapter 3907: 0.33% of its exports; import side 0.30% - Rank within Sub-Chapter 3907: #15 of 28 by export value; import-side #15 ### Key metrics - Export CAGR: 23.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4678 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +60.31% in FY 2019-20 - Contribution to Sub-Ch. 3907: 0.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39079110 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 | 6.45 | 0.0003% | — | 0.06% | 18.73 | 0.0005% | — | 0.13% | −12.28 | #5537 | | FY 2019-20 | 10.34 | 0.0005% | +60.31% | 0.13% | 16.44 | 0.0005% | −12.23% | 0.13% | −6.10 | #4969 | | FY 2020-21 | 10.23 | 0.0005% | −1.06% | 0.16% | 13.82 | 0.0005% | −15.94% | 0.12% | −3.59 | #5042 | | FY 2021-22 | 15.99 | 0.0005% | +56.31% | 0.15% | 38.34 | 0.0008% | +177.42% | 0.21% | −22.35 | #4887 | | FY 2022-23 | 12.34 | 0.0003% | −22.83% | 0.14% | 35.60 | 0.0006% | −7.15% | 0.18% | −23.26 | #5353 | | FY 2023-24 | 15.18 | 0.0004% | +23.01% | 0.25% | 53.55 | 0.0010% | +50.42% | 0.25% | −38.37 | #5154 | | FY 2024-25 | 23.02 | 0.0006% | +51.65% | 0.33% | 69.09 | 0.0011% | +29.02% | 0.30% | −46.07 | #4678 | - CAGR (7-year): exports 23.62%/yr, imports 24.30%/yr (consistently Deficit) ## Key trade insights: HSN Code 39079110 export-import analysis ### Consistent export growth: 23.62% CAGR over 7 years India's exports under HSN Code 39079110 have grown at a compound annual rate of 23.62% over 7 fiscal years, rising from ₹6.45 Crore in FY 2018-19 to ₹23.02 Crore in FY 2024-25. ### HSN Code 39079110 ranked #4678 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39079110 ranks #4678 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #15 of 28. By trade surplus, it ranks #10187 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39079110 exports The strongest single-year export movement for HSN Code 39079110 was recorded in FY 2019-20, when exports surged by 60.31% over the prior year. ### India records a trade deficit of ₹46.07 Crore in HSN Code 39079110 goods In FY 2024-25, India's imports of ₹69.09 Cr exceeded exports of ₹23.02 Cr, resulting in a trade deficit of ₹46.07 Crore — ranking #10187 of 12657 by surplus magnitude. ### Import growth of 24.30% CAGR signals rising demand for Other polyesters : Unsaturated : Maleic resins India's imports under HSN Code 39079110 have grown at 24.30% CAGR, reaching ₹69.09 Crore in FY 2024-25. ### HSN Code 39079110 contributes 0.33% of Sub-Chapter 3907 exports — ranked #15 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39079110 ranks #15 by export value — accounting for 0.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #15). ## 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 | | #15 | HSN Code 39079110: Other polyesters : Unsaturated : Maleic resins (this hsn code) | ₹23 Cr |