---
title: "HSN Code for Poly(butylene terephthalate) | HSN 39079910 GST Rate"
description: "Find HSN and GST Rates for 39079910 related to Poly(butylene terephthalate) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39079910/"
---

# HSN Code 39079910: Poly(butylene terephthalate)

- [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 |
| --- | --- | --- | --- | --- |
| Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other :diallyl phthalate resins | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39079910 ?

It includes New pneumatic tyres, of rubber – other : other

### How should mixed supplies be billed when Poly(butylene terephthalate) is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Poly(butylene terephthalate)?

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 Poly(butylene terephthalate)?

Under HSN 39079910, Poly(butylene terephthalate) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Poly(butylene terephthalate)?

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

### Does packaging or labelling change the GST for Poly(butylene terephthalate)?

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.