--- title: "HSN Code for Polyurethanes | HSN 39095000 GST Rate" description: "Find HSN and GST Rates for 39095000 related to Polyurethanes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39095000/" --- # HSN Code 39095000: Polyurethanes - [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 | | --- | --- | --- | --- | --- | | Polyurethanes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39095000 ? It includes Polyurethanes ### Can we claim ITC on inputs used to trade Polyurethanes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Polyurethanes? 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. ### Does packaging or labelling change the GST for Polyurethanes? 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 Polyurethanes? Under HSN 39095000, Polyurethanes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Polyurethanes? 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 Polyurethanes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethanes; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39095000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹718 Cr (+8.70% YoY) — 0.0195% of India's total exports - Imports: ₹2,834 Cr (−2.22% YoY) — 0.0466% of India's total imports - Trade balance: −₹2,116 Cr (Deficit); surplus rank #12427 of 12657 HSN codes - Share of Sub-Chapter 3909: 39.73% of its exports; import side 36.35% - Rank within Sub-Chapter 3909: #1 of 17 by export value; import-side #2 ### Key metrics - Export CAGR: 8.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #714 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +40.58% in FY 2021-22 - Contribution to Sub-Ch. 3909: 39.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39095000 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 | 446.14 | 0.0195% | — | 41.30% | 2,368.41 | 0.0661% | — | 50.30% | −1,922.27 | #722 | | FY 2019-20 | 388.39 | 0.0176% | −12.94% | 37.45% | 2,037.53 | 0.0609% | −13.97% | 50.86% | −1,649.14 | #802 | | FY 2020-21 | 428.32 | 0.0199% | +10.28% | 43.00% | 2,013.87 | 0.0691% | −1.16% | 49.25% | −1,585.55 | #784 | | FY 2021-22 | 602.12 | 0.0192% | +40.58% | 42.20% | 2,779.49 | 0.0608% | +38.02% | 46.05% | −2,177.37 | #730 | | FY 2022-23 | 719.99 | 0.0199% | +19.58% | 41.13% | 3,335.63 | 0.0580% | +20.01% | 45.66% | −2,615.64 | #674 | | FY 2023-24 | 660.39 | 0.0183% | −8.28% | 38.90% | 2,897.85 | 0.0516% | −13.12% | 43.03% | −2,237.46 | #744 | | FY 2024-25 | 717.86 | 0.0195% | +8.70% | 39.73% | 2,833.62 | 0.0466% | −2.22% | 36.35% | −2,115.76 | #714 | - CAGR (7-year): exports 8.25%/yr, imports 3.03%/yr (consistently Deficit) ## Key trade insights: HSN Code 39095000 export-import analysis ### Consistent export growth: 8.25% CAGR over 7 years India's exports under HSN Code 39095000 have grown at a compound annual rate of 8.25% over 7 fiscal years, rising from ₹446.14 Crore in FY 2018-19 to ₹717.86 Crore in FY 2024-25. ### HSN Code 39095000 ranked #714 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39095000 ranks #714 out of 12657 HSN codes by total export value. Within Sub-Chapter 3909, it ranks #1 of 17. By trade surplus, it ranks #12427 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39095000 exports The strongest single-year export movement for HSN Code 39095000 was recorded in FY 2021-22, when exports surged by 40.58% over the prior year. ### India records a trade deficit of ₹2,115.76 Crore in HSN Code 39095000 goods In FY 2024-25, India's imports of ₹2,833.62 Cr exceeded exports of ₹717.86 Cr, resulting in a trade deficit of ₹2,115.76 Crore — ranking #12427 of 12657 by surplus magnitude. ### Import growth of 3.03% CAGR signals stable import dependency for Polyurethanes India's imports under HSN Code 39095000 have grown at 3.03% CAGR, reaching ₹2,833.62 Crore in FY 2024-25. ### HSN Code 39095000 contributes 39.73% of Sub-Chapter 3909 exports — ranked #1 Among the 17 HSN codes under Sub-Chapter 3909, HSN Code 39095000 ranks #1 by export value — accounting for 39.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 36.35% share (rank #2). ## 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 (this hsn code) | ₹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 |