--- title: "HSN Code for Phenolic resins : Cresol formaldehyde oxide | HSN 39094010 GST Rate" description: "Find HSN and GST Rates for 39094010 related to Phenolic resins : Cresol formaldehyde oxide with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39094010/" --- # HSN Code 39094010: Phenolic resins : Cresol formaldehyde oxide - [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 3909: Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Phenolic resins : Cresol formaldehyde oxide | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39094010 ? It includes Phenolic resins : Cresol formaldehyde oxide ### How should mixed supplies be billed when Phenolic resins : Cresol formaldehyde oxide is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Phenolic resins : Cresol formaldehyde oxide; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Phenolic resins : Cresol formaldehyde oxide? 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 Phenolic resins : Cresol formaldehyde oxide? 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 Phenolic resins : Cresol formaldehyde oxide? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Phenolic resins : Cresol formaldehyde oxide? 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 Phenolic resins : Cresol formaldehyde oxide? Under HSN 39094010, Phenolic resins : Cresol formaldehyde oxide attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39094010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+63.33% YoY) — 0.0000% of India's total exports - Imports: ₹4 Cr (−4.50% YoY) — 0.0001% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8376 of 12657 HSN codes - Share of Sub-Chapter 3909: 0.05% of its exports; import side 0.05% - Rank within Sub-Chapter 3909: #14 of 17 by export value; import-side #14 ### Key metrics - Export CAGR: -12.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8265 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +512.50% in FY 2022-23 - Contribution to Sub-Ch. 3909: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39094010 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. 3909 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3909 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.24 | 0.0001% | — | 0.21% | 1.86 | 0.0001% | — | 0.04% | +0.38 | #6821 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −67.86% | 0.07% | 2.62 | 0.0001% | +40.86% | 0.07% | −1.90 | #7915 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −41.67% | 0.04% | 2.18 | 0.0001% | −16.79% | 0.05% | −1.76 | #8359 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −80.95% | 0.01% | 5.17 | 0.0001% | +137.16% | 0.09% | −5.09 | #9630 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +512.50% | 0.03% | 5.83 | 0.0001% | +12.77% | 0.08% | −5.34 | #8693 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +22.45% | 0.04% | 4.22 | 0.0001% | −27.62% | 0.06% | −3.62 | #8660 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +63.33% | 0.05% | 4.03 | 0.0001% | −4.50% | 0.05% | −3.05 | #8265 | - CAGR (7-year): exports -12.87%/yr, imports 13.75%/yr (consistently Deficit) ## Key trade insights: HSN Code 39094010 export-import analysis ### Export decline: -12.87% CAGR over 7 years India's exports under HSN Code 39094010 have declined at a compound annual rate of -12.87% over 7 fiscal years, falling from ₹2.24 Crore in FY 2018-19 to ₹0.98 Crore in FY 2024-25. ### HSN Code 39094010 ranked #8265 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39094010 ranks #8265 out of 12657 HSN codes by total export value. Within Sub-Chapter 3909, it ranks #14 of 17. By trade surplus, it ranks #8376 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39094010 exports The strongest single-year export movement for HSN Code 39094010 was recorded in FY 2022-23, when exports surged by 512.50% over the prior year. ### India records a trade deficit of ₹3.05 Crore in HSN Code 39094010 goods In FY 2024-25, India's imports of ₹4.03 Cr exceeded exports of ₹0.98 Cr, resulting in a trade deficit of ₹3.05 Crore — ranking #8376 of 12657 by surplus magnitude. ### Import growth of 13.75% CAGR signals rising demand for Phenolic resins : Cresol formaldehyde oxide India's imports under HSN Code 39094010 have grown at 13.75% CAGR, reaching ₹4.03 Crore in FY 2024-25. ### HSN Code 39094010 contributes 0.05% of Sub-Chapter 3909 exports — ranked #14 Among the 17 HSN codes under Sub-Chapter 3909, HSN Code 39094010 ranks #14 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #14). ## Related HSN Codes in Sub-Chapter 3909 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39095000: Polyurethanes](https://busy.in/hsn/hsn-39095000/) | ₹718 Cr | | #2 | [HSN Code 39094090: Phenolic Resins \|Other](https://busy.in/hsn/hsn-39094090/) | ₹207 Cr | | #3 | [HSN Code 39094030: Phenolic resins](https://busy.in/hsn/hsn-39094030/) | ₹195 Cr | | #4 | [HSN Code 39094020: Phenolic resins : Phenol formaldehyde resins](https://busy.in/hsn/hsn-39094020/) | ₹173 Cr | | #5 | [HSN Code 39092010: Melamine resins : Melamine formaldehyde resins](https://busy.in/hsn/hsn-39092010/) | ₹140 Cr | | #6 | [HSN Code 39094040: Phenolic Resins \| Ketonic Resins](https://busy.in/hsn/hsn-39094040/) | ₹124 Cr | | #7 | [HSN Code 39093100: Polymeric MDI (Crude/Polymeric)](https://busy.in/hsn/hsn-39093100/) | ₹110 Cr | | #8 | [HSN Code 39092090: Melamine Resins \| Other](https://busy.in/hsn/hsn-39092090/) | ₹53 Cr | | #9 | [HSN Code 39091010: Urea formaldehyde resins](https://busy.in/hsn/hsn-39091010/) | ₹26 Cr | | #10 | [HSN Code 39091090: Urea Resins; Thiourea Resins \| Other](https://busy.in/hsn/hsn-39091090/) | ₹24 Cr | | #14 | HSN Code 39094010: Phenolic resins : Cresol formaldehyde oxide (this hsn code) | < ₹1 Crore |