--- title: "HSN Code for Silicones in primary forms : Silicone oil | HSN 39100020 GST Rate" description: "Find HSN and GST Rates for 39100020 related to Silicones in primary forms : Silicone oil with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39100020/" --- # HSN Code 39100020: Silicones in primary forms : Silicone oil - [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 3910: Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Silicones in primary forms : Silicone oil | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39100020 ? It includes Silicones in primary forms : Silicone oil ### How should mixed supplies be billed when Silicones in primary forms : Silicone oil is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Silicones in primary forms : Silicone oil; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Silicones in primary forms : Silicone oil? 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 Silicones in primary forms : Silicone oil? Under HSN 39100020, Silicones in primary forms : Silicone oil attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Silicones in primary forms : Silicone oil? 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 Silicones in primary forms : Silicone oil? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 39100020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹114 Cr (−6.16% YoY) — 0.0031% of India's total exports - Imports: ₹292 Cr (+33.16% YoY) — 0.0048% of India's total imports - Trade balance: −₹178 Cr (Deficit); surplus rank #11235 of 12657 HSN codes - Share of Sub-Chapter 3910: 17.54% of its exports; import side 9.39% - Rank within Sub-Chapter 3910: #2 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: 1.85% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2489 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +193.52% in FY 2021-22 - Contribution to Sub-Ch. 3910: 17.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39100020 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. 3910 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3910 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 102.35 | 0.0045% | — | 19.92% | 181.16 | 0.0051% | — | 9.49% | −78.81 | #1986 | | FY 2019-20 | 86.57 | 0.0039% | −15.42% | 17.88% | 142.78 | 0.0043% | −21.19% | 8.89% | −56.21 | #2176 | | FY 2020-21 | 83.30 | 0.0039% | −3.78% | 20.31% | 125.30 | 0.0043% | −12.24% | 8.15% | −42.00 | #2274 | | FY 2021-22 | 244.50 | 0.0078% | +193.52% | 35.80% | 250.23 | 0.0055% | +99.70% | 10.18% | −5.73 | #1460 | | FY 2022-23 | 192.35 | 0.0053% | −21.33% | 25.62% | 316.20 | 0.0055% | +26.36% | 10.13% | −123.85 | #1778 | | FY 2023-24 | 121.74 | 0.0034% | −36.71% | 20.95% | 219.48 | 0.0039% | −30.59% | 8.49% | −97.74 | #2336 | | FY 2024-25 | 114.24 | 0.0031% | −6.16% | 17.54% | 292.26 | 0.0048% | +33.16% | 9.39% | −178.02 | #2489 | - CAGR (7-year): exports 1.85%/yr, imports 8.30%/yr (consistently Deficit) ## Key trade insights: HSN Code 39100020 export-import analysis ### Consistent export growth: 1.85% CAGR over 7 years India's exports under HSN Code 39100020 have grown at a compound annual rate of 1.85% over 7 fiscal years, rising from ₹102.35 Crore in FY 2018-19 to ₹114.24 Crore in FY 2024-25. ### HSN Code 39100020 ranked #2489 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39100020 ranks #2489 out of 12657 HSN codes by total export value. Within Sub-Chapter 3910, it ranks #2 of 3. By trade surplus, it ranks #11235 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39100020 exports The strongest single-year export movement for HSN Code 39100020 was recorded in FY 2021-22, when exports surged by 193.52% over the prior year. ### India records a trade deficit of ₹178.02 Crore in HSN Code 39100020 goods In FY 2024-25, India's imports of ₹292.26 Cr exceeded exports of ₹114.24 Cr, resulting in a trade deficit of ₹178.02 Crore — ranking #11235 of 12657 by surplus magnitude. ### Import growth of 8.30% CAGR signals stable import dependency for Silicones in primary forms : Silicone oil India's imports under HSN Code 39100020 have grown at 8.30% CAGR, reaching ₹292.26 Crore in FY 2024-25. ### HSN Code 39100020 contributes 17.54% of Sub-Chapter 3910 exports — ranked #2 Among the 3 HSN codes under Sub-Chapter 3910, HSN Code 39100020 ranks #2 by export value — accounting for 17.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.39% share (rank #2). ## Related HSN Codes in Sub-Chapter 3910 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39100090: Silicones In Primary Forms \| Other](https://busy.in/hsn/hsn-39100090/) | ₹497 Cr | | #2 | HSN Code 39100020: Silicones in primary forms : Silicone oil (this hsn code) | ₹114 Cr | | #3 | [HSN Code 39100010: Silicones in primary forms : Silicone resins](https://busy.in/hsn/hsn-39100010/) | ₹40 Cr |