--- title: "HSN Code for Other Polyesters | Unsaturated | HSN 39079190 GST Rate" description: "Find HSN and GST Rates for 39079190 related to Other Polyesters | Unsaturated with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39079190/" --- # HSN Code 39079190: Other Polyesters | Unsaturated - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39079190 ? It includes Other Polyesters | Unsaturated ### Can we claim ITC on inputs used to trade Other Polyesters / Unsaturated? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other Polyesters / Unsaturated? Under HSN 39079190, Other Polyesters / Unsaturated attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Polyesters / Unsaturated? 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 Other Polyesters / Unsaturated? 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 Other Polyesters / Unsaturated 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; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39079190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹44 Cr (+2.21% YoY) — 0.0012% of India's total exports - Imports: ₹459 Cr (−1.81% YoY) — 0.0076% of India's total imports - Trade balance: −₹416 Cr (Deficit); surplus rank #11782 of 12657 HSN codes - Share of Sub-Chapter 3907: 0.63% of its exports; import side 1.99% - Rank within Sub-Chapter 3907: #12 of 28 by export value; import-side #10 ### Key metrics - Export CAGR: -0.90% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3815 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +39.53% in FY 2021-22 - Contribution to Sub-Ch. 3907: 0.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39079190 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 | 45.93 | 0.0020% | — | 0.43% | 333.47 | 0.0093% | — | 2.40% | −287.54 | #2979 | | FY 2019-20 | 42.44 | 0.0019% | −7.60% | 0.53% | 344.05 | 0.0103% | +3.17% | 2.72% | −301.61 | #3124 | | FY 2020-21 | 31.77 | 0.0015% | −25.14% | 0.49% | 314.11 | 0.0108% | −8.70% | 2.69% | −282.34 | #3574 | | FY 2021-22 | 44.33 | 0.0014% | +39.53% | 0.42% | 434.67 | 0.0095% | +38.38% | 2.34% | −390.34 | #3522 | | FY 2022-23 | 36.83 | 0.0010% | −16.92% | 0.42% | 426.40 | 0.0074% | −1.90% | 2.12% | −389.57 | #3884 | | FY 2023-24 | 42.57 | 0.0012% | +15.59% | 0.69% | 467.46 | 0.0083% | +9.63% | 2.21% | −424.89 | #3753 | | FY 2024-25 | 43.51 | 0.0012% | +2.21% | 0.63% | 459.02 | 0.0076% | −1.81% | 1.99% | −415.51 | #3815 | - CAGR (7-year): exports -0.90%/yr, imports 5.47%/yr (consistently Deficit) ## Key trade insights: HSN Code 39079190 export-import analysis ### Export decline: -0.90% CAGR over 7 years India's exports under HSN Code 39079190 have declined at a compound annual rate of -0.90% over 7 fiscal years, falling from ₹45.93 Crore in FY 2018-19 to ₹43.51 Crore in FY 2024-25. ### HSN Code 39079190 ranked #3815 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39079190 ranks #3815 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #12 of 28. By trade surplus, it ranks #11782 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39079190 exports The strongest single-year export movement for HSN Code 39079190 was recorded in FY 2021-22, when exports surged by 39.53% over the prior year. ### India records a trade deficit of ₹415.51 Crore in HSN Code 39079190 goods In FY 2024-25, India's imports of ₹459.02 Cr exceeded exports of ₹43.51 Cr, resulting in a trade deficit of ₹415.51 Crore — ranking #11782 of 12657 by surplus magnitude. ### Import growth of 5.47% CAGR signals stable import dependency for Other Polyesters | Unsaturated India's imports under HSN Code 39079190 have grown at 5.47% CAGR, reaching ₹459.02 Crore in FY 2024-25. ### HSN Code 39079190 contributes 0.63% of Sub-Chapter 3907 exports — ranked #12 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39079190 ranks #12 by export value — accounting for 0.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.99% share (rank #10). ## 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 | | #12 | HSN Code 39079190: Other Polyesters \| Unsaturated (this hsn code) | ₹44 Cr |