HSN Code 39094030: Phenolic resins

HSN Code 39094030 represents Phenolic resins under GST classification. This code helps businesses identify Phenolic resins correctly for billing, taxation, and trade. With HSN Code 39094030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Phenolic resins.

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Description of Goods for HSN Code 39094030

HSN Code 39094030 relates to the following description.

Description of Goods

Phenolic resins : Alkyl phenol-formaldehyde resins

Chapter

39 - Plastics and articles thereof

Sub Chapter

3909 - Amino-resins , phenolic resins and polyurethanes, in primary forms

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39094030 not include?

Phenolic resins does not include products with the following descriptions.

Amino - resins, phenolic resins and polyurethanes, in primary forms - other amino - resins: poly (phenylene oxide)

Amino - resins, phenolic resins and polyurethanes, in primary forms - other amino - resins:other

Other amino-resins: Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)

India’s Trade Performance — HSN Code 39094030 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹195 Cr

−22.21% vs FY 2023-24

0.0053% of India’s total exports

India’s Imports

FY 2024-25

₹14 Cr

−15.08% vs FY 2023-24

0.0002% of India’s total imports

Trade Balance

FY 2024-25

₹181 Cr

Trade Surplus

Surplus rank #1209 of 12657 HSN codes

% of Sub-Chapter 3909

FY 2024-25

10.81%

Share of Sub-Chapter 3909’s total exports in FY 2024-25

Import side: 0.18% of Sub-Chapter 3909’s imports

Rank Within Sub-Chapter 3909

FY 2024-25

#3 of 17

Position by export value among HSN codes in Sub-Chapter 3909

Import-side rank: #10 of 17

At a glance

11.26%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1873

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+80.56%

Peak Growth Year

FY 2021-22 · strongest single-year move

10.81%

Contribution to Sub-Ch. 3909

Share of Sub-Chapter 3909 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 39094030

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1977

Balance

+90.65

Exports

102.99 ₹ Cr

0.0045% share

YoY

9.54% of Sub-Ch. 3909

Imports

12.34 ₹ Cr

0.0003% share

YoY

0.26% of Sub-Ch. 3909

FY 2019-20 Exp. Rank #2025

Balance

+90.00

Exports

100.27 ₹ Cr

0.0046% share

−2.64% YoY

9.67% of Sub-Ch. 3909

Imports

10.27 ₹ Cr

0.0003% share

−16.77% YoY

0.26% of Sub-Ch. 3909

FY 2020-21 Exp. Rank #2288

Balance

+73.12

Exports

82.51 ₹ Cr

0.0038% share

−17.71% YoY

8.28% of Sub-Ch. 3909

Imports

9.39 ₹ Cr

0.0003% share

−8.57% YoY

0.23% of Sub-Ch. 3909

FY 2021-22 Exp. Rank #1953

Balance

+138.82

Exports

148.98 ₹ Cr

0.0047% share

+80.56% YoY

10.44% of Sub-Ch. 3909

Imports

10.16 ₹ Cr

0.0002% share

+8.20% YoY

0.17% of Sub-Ch. 3909

FY 2022-23 Exp. Rank #1591

Balance

+213.99

Exports

229.54 ₹ Cr

0.0063% share

+54.07% YoY

13.11% of Sub-Ch. 3909

Imports

15.55 ₹ Cr

0.0003% share

+53.05% YoY

0.21% of Sub-Ch. 3909

FY 2023-24 Exp. Rank #1547

Balance

+234.66

Exports

251.11 ₹ Cr

0.0069% share

+9.40% YoY

14.79% of Sub-Ch. 3909

Imports

16.45 ₹ Cr

0.0003% share

+5.79% YoY

0.24% of Sub-Ch. 3909

FY 2024-25 Exp. Rank #1873

Balance

+181.38

Exports

195.35 ₹ Cr

0.0053% share

−22.21% YoY

10.81% of Sub-Ch. 3909

Imports

13.97 ₹ Cr

0.0002% share

−15.08% YoY

0.18% of Sub-Ch. 3909

CAGR · 7-Year

Exports

11.26% /yr

Imports

2.09% /yr

Consistently Surplus
Sub-Chapter 3909 total

reference, FY 2024-25

Export

₹1,806.71 Cr

Import

₹7,796.07 Cr

Trade Balance

−5,989.36

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 39094030 Export-Import Analysis

Consistent Export Growth: 11.26% CAGR Over 7 Years

India's exports under HSN Code 39094030 have grown at a compound annual rate of 11.26% over 7 fiscal years, rising from ₹102.99 Crore in FY 2018-19 to ₹195.35 Crore in FY 2024-25.

HSN Code 39094030 Ranked #1873 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 39094030 ranks #1873 out of 12657 HSN codes by total export value. Within Sub-Chapter 3909, it ranks #3 of 17. By trade surplus, it ranks #1209 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 39094030 Exports

The strongest single-year export movement for HSN Code 39094030 was recorded in FY 2021-22, when exports surged by 80.56% over the prior year.

India Maintains a Trade Surplus of ₹181.38 Crore in HSN Code 39094030 Goods

In FY 2024-25, India's exports of ₹195.35 Cr exceeded imports of ₹13.97 Cr, resulting in a trade surplus of ₹181.38 Crore — ranking #1209 of 12657 by surplus magnitude.

Import Growth of 2.09% CAGR Signals Stable Import Dependency for Phenolic resins

India's imports under HSN Code 39094030 have grown at 2.09% CAGR, reaching ₹13.97 Crore in FY 2024-25.

HSN Code 39094030 Contributes 10.81% of Sub-Chapter 3909 Exports — Ranked #3

Among the 17 HSN codes under Sub-Chapter 3909, HSN Code 39094030 ranks #3 by export value — accounting for 10.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #10).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 39094030 and GST compliance.

What products are classified under HSN 39094030 ?

It includes Phenolic resins

Any common misclassification issue with Phenolic resins?

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 Phenolic resins is sold with other items?

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

Can we claim ITC on inputs used to trade Phenolic resins?

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 Phenolic resins?

Under HSN 39094030, Phenolic resins attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Phenolic resins?

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.