---
title: "HSN Code for Unsaturated polyesters | HSN 39079150 GST Rate"
description: "Find HSN and GST Rates for 39079150 related to Unsaturated polyesters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39079150/"
---

# HSN Code 39079150: Unsaturated polyesters

- [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 : Poly (butylene terepthalate) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39079150 ?

It includes Unsaturated polyesters

### Can we claim ITC on inputs used to trade Unsaturated polyesters?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Unsaturated polyesters?

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

### How should mixed supplies be billed when Unsaturated polyesters is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Unsaturated polyesters?

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 Unsaturated polyesters?

Under HSN 39079150, Unsaturated polyesters attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Unsaturated polyesters?

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.

## India's trade performance: HSN Code 39079150 (FY 2024-25)

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

- Exports: ₹91 Cr (+93.40% YoY) — 0.0025% of India's total exports
- Imports: ₹293 Cr (+2.12% YoY) — 0.0048% of India's total imports
- Trade balance: −₹202 Cr (Deficit); surplus rank #11320 of 12657 HSN codes
- Share of Sub-Chapter 3907: 1.31% of its exports; import side 1.27%
- Rank within Sub-Chapter 3907: #9 of 28 by export value; import-side #11

### Key metrics

- Export CAGR: 119.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2805 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +406.40% in FY 2020-21
- Contribution to Sub-Ch. 3907: 1.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39079150

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% | — | 0.01% | 35.99 | 0.0010% | — | 0.26% | −35.19 | #7818 |
| FY 2019-20 | 3.44 | 0.0002% | +330.00% | 0.04% | 47.75 | 0.0014% | +32.68% | 0.38% | −44.31 | #6290 |
| FY 2020-21 | 17.42 | 0.0008% | +406.40% | 0.27% | 139.43 | 0.0048% | +192.00% | 1.19% | −122.01 | #4385 |
| FY 2021-22 | 73.73 | 0.0023% | +323.25% | 0.70% | 277.76 | 0.0061% | +99.21% | 1.50% | −204.03 | #2815 |
| FY 2022-23 | 134.39 | 0.0037% | +82.27% | 1.52% | 405.34 | 0.0071% | +45.93% | 2.01% | −270.95 | #2176 |
| FY 2023-24 | 46.82 | 0.0013% | −65.16% | 0.76% | 286.79 | 0.0051% | −29.25% | 1.36% | −239.97 | #3625 |
| FY 2024-25 | 90.55 | 0.0025% | +93.40% | 1.31% | 292.86 | 0.0048% | +2.12% | 1.27% | −202.31 | #2805 |

- CAGR (7-year): exports 119.94%/yr, imports 41.82%/yr (consistently Deficit)

## Key trade insights: HSN Code 39079150 export-import analysis

### Consistent export growth: 119.94% CAGR over 7 years

India's exports under HSN Code 39079150 have grown at a compound annual rate of 119.94% over 7 fiscal years, rising from ₹0.80 Crore in FY 2018-19 to ₹90.55 Crore in FY 2024-25.

### HSN Code 39079150 ranked #2805 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39079150 ranks #2805 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #9 of 28. By trade surplus, it ranks #11320 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39079150 exports

The strongest single-year export movement for HSN Code 39079150 was recorded in FY 2020-21, when exports surged by 406.40% over the prior year.

### India records a trade deficit of ₹202.31 Crore in HSN Code 39079150 goods

In FY 2024-25, India's imports of ₹292.86 Cr exceeded exports of ₹90.55 Cr, resulting in a trade deficit of ₹202.31 Crore — ranking #11320 of 12657 by surplus magnitude.

### Import growth of 41.82% CAGR signals rising demand for Unsaturated polyesters

India's imports under HSN Code 39079150 have grown at 41.82% CAGR, reaching ₹292.86 Crore in FY 2024-25.

### HSN Code 39079150 contributes 1.31% of Sub-Chapter 3907 exports — ranked #9

Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39079150 ranks #9 by export value — accounting for 1.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.27% share (rank #11).

## 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 (this hsn code) | ₹91 Cr |
| #10 | [HSN Code 39073090: Epoxide resins (Other)](https://busy.in/hsn/hsn-39073090/) | ₹67 Cr |