--- title: "HSN Code for Polyvinyl Chloride Primary Forms | HSN 39111010 GST Rate" description: "Find HSN and GST Rates for 39111010 related to Polyvinyl Chloride Primary Forms with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39111010/" --- # HSN Code 39111010: Polyvinyl Chloride Primary Forms - [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 3911: Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Petroleum resins, coumarone-indene or coumarone-indene resins and polyterpenes: Coumarone-indene resins | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39111010 ? It includes Polyvinyl Chloride Primary Forms ### How much GST applies to Polyvinyl Chloride Primary Forms? Under HSN 39111010, Polyvinyl Chloride Primary Forms attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Polyvinyl Chloride Primary Forms? 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 Polyvinyl Chloride Primary Forms? 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 Polyvinyl Chloride Primary Forms? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Polyvinyl Chloride Primary Forms is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyvinyl Chloride Primary Forms; Nil for exempt items if applicable). ## India's trade performance: HSN Code 39111010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+115.63% YoY) — 0.0001% of India's total exports - Imports: ₹105 Cr (+20.50% YoY) — 0.0017% of India's total imports - Trade balance: −₹103 Cr (Deficit); surplus rank #10816 of 12657 HSN codes - Share of Sub-Chapter 3911: 0.39% of its exports; import side 4.40% - Rank within Sub-Chapter 3911: #4 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 95.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7286 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +960.00% in FY 2019-20 - Contribution to Sub-Ch. 3911: 0.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39111010 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. 3911 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3911 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 23.82 | 0.0007% | — | 2.59% | −23.77 | #9496 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +960.00% | 0.13% | 23.11 | 0.0007% | −2.98% | 2.32% | −22.58 | #8168 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −32.08% | 0.08% | 30.68 | 0.0011% | +32.76% | 2.76% | −30.32 | #8465 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −36.11% | 0.04% | 41.46 | 0.0009% | +35.14% | 2.47% | −41.23 | #9112 | | FY 2022-23 | 1.31 | 0.0000% | +469.57% | 0.20% | 68.12 | 0.0012% | +64.30% | 3.12% | −66.81 | #7852 | | FY 2023-24 | 1.28 | 0.0000% | −2.29% | 0.15% | 87.37 | 0.0016% | +28.26% | 4.10% | −86.09 | #8012 | | FY 2024-25 | 2.76 | 0.0001% | +115.63% | 0.39% | 105.28 | 0.0017% | +20.50% | 4.40% | −102.52 | #7286 | - CAGR (7-year): exports 95.13%/yr, imports 28.11%/yr (consistently Deficit) ## Key trade insights: HSN Code 39111010 export-import analysis ### Consistent export growth: 95.13% CAGR over 7 years India's exports under HSN Code 39111010 have grown at a compound annual rate of 95.13% over 7 fiscal years, rising from ₹0.05 Crore in FY 2018-19 to ₹2.76 Crore in FY 2024-25. ### HSN Code 39111010 ranked #7286 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39111010 ranks #7286 out of 12657 HSN codes by total export value. Within Sub-Chapter 3911, it ranks #4 of 5. By trade surplus, it ranks #10816 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39111010 exports The strongest single-year export movement for HSN Code 39111010 was recorded in FY 2019-20, when exports surged by 960.00% over the prior year. ### India records a trade deficit of ₹102.52 Crore in HSN Code 39111010 goods In FY 2024-25, India's imports of ₹105.28 Cr exceeded exports of ₹2.76 Cr, resulting in a trade deficit of ₹102.52 Crore — ranking #10816 of 12657 by surplus magnitude. ### Import growth of 28.11% CAGR signals rising demand for Polyvinyl Chloride Primary Forms India's imports under HSN Code 39111010 have grown at 28.11% CAGR, reaching ₹105.28 Crore in FY 2024-25. ### HSN Code 39111010 contributes 0.39% of Sub-Chapter 3911 exports — ranked #4 Among the 5 HSN codes under Sub-Chapter 3911, HSN Code 39111010 ranks #4 by export value — accounting for 0.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.40% share (rank #3). ## Related HSN Codes in Sub-Chapter 3911 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39119090: Other Petroleum & Synthetic Resins](https://busy.in/hsn/hsn-39119090/) | ₹665 Cr | | #2 | [HSN Code 39111090: Other Petroleum/Coumarone-Indene/Polyterpene Resins](https://busy.in/hsn/hsn-39111090/) | ₹36 Cr | | #3 | [HSN Code 39119010: Other : Polysulphones](https://busy.in/hsn/hsn-39119010/) | ₹9 Cr | | #4 | HSN Code 39111010: Polyvinyl Chloride Primary Forms (this hsn code) | ₹3 Cr | | — | [HSN Code 39112000: Poly (1,3-phenylene methylphos-phonate)](https://busy.in/hsn/hsn-39112000/) | Nil |