--- title: "HSN Code for Phenolic Resins |Other | HSN 39094090 GST Rate" description: "Find HSN and GST Rates for 39094090 related to Phenolic Resins |Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39094090/" --- # HSN Code 39094090: Phenolic Resins |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 3909: Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Phenolic resins :Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39094090 ? It includes Phenolic Resins |Other ### Can we claim ITC on inputs used to trade Phenolic Resins /Other? 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 /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. ### Any common misclassification issue with Phenolic Resins /Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Phenolic Resins /Other? Under HSN 39094090, Phenolic Resins /Other 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 /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. ### How should mixed supplies be billed when Phenolic Resins /Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Phenolic Resins /Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39094090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹207 Cr (+31.29% YoY) — 0.0056% of India's total exports - Imports: ₹589 Cr (+17.80% YoY) — 0.0097% of India's total imports - Trade balance: −₹383 Cr (Deficit); surplus rank #11732 of 12657 HSN codes - Share of Sub-Chapter 3909: 11.44% of its exports; import side 7.56% - Rank within Sub-Chapter 3909: #2 of 17 by export value; import-side #3 ### Key metrics - Export CAGR: 0.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1806 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +31.29% in FY 2024-25 - Contribution to Sub-Ch. 3909: 11.44% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39094090 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 | 195.73 | 0.0086% | — | 18.12% | 387.54 | 0.0108% | — | 8.23% | −191.81 | #1330 | | FY 2019-20 | 194.33 | 0.0088% | −0.72% | 18.74% | 371.85 | 0.0111% | −4.05% | 9.28% | −177.52 | #1351 | | FY 2020-21 | 135.71 | 0.0063% | −30.17% | 13.62% | 370.90 | 0.0127% | −0.26% | 9.07% | −235.19 | #1757 | | FY 2021-22 | 164.38 | 0.0052% | +21.13% | 11.52% | 484.53 | 0.0106% | +30.64% | 8.03% | −320.15 | #1845 | | FY 2022-23 | 175.48 | 0.0048% | +6.75% | 10.03% | 518.22 | 0.0090% | +6.95% | 7.09% | −342.74 | #1869 | | FY 2023-24 | 157.37 | 0.0043% | −10.32% | 9.27% | 500.34 | 0.0089% | −3.45% | 7.43% | −342.97 | #2053 | | FY 2024-25 | 206.61 | 0.0056% | +31.29% | 11.44% | 589.39 | 0.0097% | +17.80% | 7.56% | −382.78 | #1806 | - CAGR (7-year): exports 0.91%/yr, imports 7.24%/yr (consistently Deficit) ## Key trade insights: HSN Code 39094090 export-import analysis ### Consistent export growth: 0.91% CAGR over 7 years India's exports under HSN Code 39094090 have grown at a compound annual rate of 0.91% over 7 fiscal years, rising from ₹195.73 Crore in FY 2018-19 to ₹206.61 Crore in FY 2024-25. ### HSN Code 39094090 ranked #1806 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39094090 ranks #1806 out of 12657 HSN codes by total export value. Within Sub-Chapter 3909, it ranks #2 of 17. By trade surplus, it ranks #11732 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 39094090 exports The strongest single-year export movement for HSN Code 39094090 was recorded in FY 2024-25, when exports surged by 31.29% over the prior year. ### India records a trade deficit of ₹382.78 Crore in HSN Code 39094090 goods In FY 2024-25, India's imports of ₹589.39 Cr exceeded exports of ₹206.61 Cr, resulting in a trade deficit of ₹382.78 Crore — ranking #11732 of 12657 by surplus magnitude. ### Import growth of 7.24% CAGR signals stable import dependency for Phenolic Resins |Other India's imports under HSN Code 39094090 have grown at 7.24% CAGR, reaching ₹589.39 Crore in FY 2024-25. ### HSN Code 39094090 contributes 11.44% of Sub-Chapter 3909 exports — ranked #2 Among the 17 HSN codes under Sub-Chapter 3909, HSN Code 39094090 ranks #2 by export value — accounting for 11.44% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.56% share (rank #3). ## 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 (this hsn code) | ₹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 |