--- title: "HSN Code for Other polyesters : Unsaturated : Fumeric resins | HSN 39079130 GST Rate" description: "Find HSN and GST Rates for 39079130 related to Other polyesters : Unsaturated : Fumeric resins with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39079130/" --- # HSN Code 39079130: Other polyesters : Unsaturated : Fumeric 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 : Fumeric resins | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39079130 ? It includes Other polyesters : Unsaturated : Fumeric resins ### Any common misclassification issue with Other polyesters : Unsaturated : Fumeric resins? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other polyesters : Unsaturated : Fumeric 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 much GST applies to Other polyesters : Unsaturated : Fumeric resins? Under HSN 39079130, Other polyesters : Unsaturated : Fumeric resins attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other polyesters : Unsaturated : Fumeric 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. ### Can we claim ITC on inputs used to trade Other polyesters : Unsaturated : Fumeric resins? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39079130 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (+530.43% YoY) — 0.0002% of India's total exports - Imports: ₹16 Cr (+336.51% YoY) — 0.0003% of India's total imports - Trade balance: −₹10 Cr (Deficit); surplus rank #9093 of 12657 HSN codes - Share of Sub-Chapter 3907: 0.08% of its exports; import side 0.07% - Rank within Sub-Chapter 3907: #17 of 28 by export value; import-side #18 ### Key metrics - Export CAGR: 81.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6439 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +530.43% in FY 2024-25 - Contribution to Sub-Ch. 3907: 0.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39079130 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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.16 | #8947 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +143.75% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.35 | #8395 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +12.82% | 0.01% | < ₹1 Crore | 0.0000% | +375.00% | 0.00% | +0.25 | #8328 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +61.36% | 0.01% | < ₹1 Crore | 0.0000% | −78.95% | 0.00% | +0.67 | #8298 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −36.62% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.45 | #8763 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +104.44% | 0.01% | 3.67 | 0.0001% | — | 0.02% | −2.75 | #8312 | | FY 2024-25 | 5.80 | 0.0002% | +530.43% | 0.08% | 16.02 | 0.0003% | +336.51% | 0.07% | −10.22 | #6439 | - CAGR (7-year): exports 81.92%/yr, imports —/yr (consistently Deficit) ## Key trade insights: HSN Code 39079130 export-import analysis ### Consistent export growth: 81.92% CAGR over 7 years India's exports under HSN Code 39079130 have grown at a compound annual rate of 81.92% over 7 fiscal years, rising from ₹0.16 Crore in FY 2018-19 to ₹5.80 Crore in FY 2024-25. ### HSN Code 39079130 ranked #6439 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39079130 ranks #6439 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #17 of 28. By trade surplus, it ranks #9093 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39079130 exports The strongest single-year export movement for HSN Code 39079130 was recorded in FY 2024-25, when exports surged by 530.43% over the prior year. ### India records a trade deficit of ₹10.22 Crore in HSN Code 39079130 goods In FY 2024-25, India's imports of ₹16.02 Cr exceeded exports of ₹5.80 Cr, resulting in a trade deficit of ₹10.22 Crore — ranking #9093 of 12657 by surplus magnitude. ### HSN Code 39079130 contributes 0.08% of Sub-Chapter 3907 exports — ranked #17 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39079130 ranks #17 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #18). ## 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 | | #17 | HSN Code 39079130: Other polyesters : Unsaturated : Fumeric resins (this hsn code) | ₹6 Cr |