--- title: "HSN Code for Other Polyesters | Other | HSN 39079900 GST Rate" description: "Find HSN and GST Rates for 39079900 related to Other Polyesters | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39079900/" --- # HSN Code 39079900: Other Polyesters | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39079900 ? It includes Other Polyesters | Other ### Does packaging or labelling change the GST for Other Polyesters / Other? 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 / Other? Under HSN 39079900, Other Polyesters / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Polyesters / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Other Polyesters / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other Polyesters / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Polyesters / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Polyesters / Other? 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. ## India's trade performance: HSN Code 39079900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹436 Cr (+14.04% YoY) — 0.0119% of India's total exports - Imports: ₹2,382 Cr (+11.80% YoY) — 0.0392% of India's total imports - Trade balance: −₹1,946 Cr (Deficit); surplus rank #12412 of 12657 HSN codes - Share of Sub-Chapter 3907: 6.31% of its exports; import side 10.34% - Rank within Sub-Chapter 3907: #6 of 28 by export value; import-side #4 ### Key metrics - National export rank: #1113 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +60.49% in FY 2021-22 - Contribution to Sub-Ch. 3907: 6.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39079900 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | 278.93 | 0.0130% | — | 4.27% | 1,342.35 | 0.0461% | — | 11.48% | −1,063.42 | #1077 | | FY 2021-22 | 447.65 | 0.0143% | +60.49% | 4.28% | 2,022.21 | 0.0442% | +50.65% | 10.89% | −1,574.56 | #943 | | FY 2022-23 | 473.44 | 0.0131% | +5.76% | 5.35% | 2,384.46 | 0.0415% | +17.91% | 11.84% | −1,911.02 | #965 | | FY 2023-24 | 382.56 | 0.0106% | −19.20% | 6.22% | 2,130.76 | 0.0379% | −10.64% | 10.09% | −1,748.20 | #1191 | | FY 2024-25 | 436.27 | 0.0119% | +14.04% | 6.31% | 2,382.11 | 0.0392% | +11.80% | 10.34% | −1,945.84 | #1113 | ## Key trade insights: HSN Code 39079900 export-import analysis ### Export snapshot for HSN Code 39079900 India exported ₹436.27 Crore worth of Other Polyesters | Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 39079900 ranked #1113 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39079900 ranks #1113 out of 12657 HSN codes by total export value. Within Sub-Chapter 3907, it ranks #6 of 28. By trade surplus, it ranks #12412 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39079900 exports The strongest single-year export movement for HSN Code 39079900 was recorded in FY 2021-22, when exports surged by 60.49% over the prior year. ### India records a trade deficit of ₹1,945.84 Crore in HSN Code 39079900 goods In FY 2024-25, India's imports of ₹2,382.11 Cr exceeded exports of ₹436.27 Cr, resulting in a trade deficit of ₹1,945.84 Crore — ranking #12412 of 12657 by surplus magnitude. ### HSN Code 39079900 contributes 6.31% of Sub-Chapter 3907 exports — ranked #6 Among the 28 HSN codes under Sub-Chapter 3907, HSN Code 39079900 ranks #6 by export value — accounting for 6.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.34% share (rank #4). ## 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 (this hsn code) | ₹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 |