--- title: "HSN Code for Other Petroleum/Coumarone-Indene/Polyterpene Resins | HSN 39111090 GST Rate" description: "Find HSN and GST Rates for 39111090 related to Other Petroleum/Coumarone-Indene/Polyterpene Resins with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39111090/" --- # HSN Code 39111090: Other Petroleum/Coumarone-Indene/Polyterpene Resins - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39111090 ? It includes Other Petroleum/Coumarone-Indene/Polyterpene Resins ### Do e‑way bill and e‑invoice apply for Other Petroleum/Coumarone-Indene/Polyterpene 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. ### Any common misclassification issue with Other Petroleum/Coumarone-Indene/Polyterpene 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 Other Petroleum/Coumarone-Indene/Polyterpene Resins is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Petroleum/Coumarone-Indene/Polyterpene Resins; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Petroleum/Coumarone-Indene/Polyterpene Resins? 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. ### Can we claim ITC on inputs used to trade Other Petroleum/Coumarone-Indene/Polyterpene 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 Other Petroleum/Coumarone-Indene/Polyterpene Resins? Under HSN 39111090, Other Petroleum/Coumarone-Indene/Polyterpene Resins attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39111090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹36 Cr (−4.92% YoY) — 0.0010% of India's total exports - Imports: ₹1,102 Cr (+29.86% YoY) — 0.0181% of India's total imports - Trade balance: −₹1,067 Cr (Deficit); surplus rank #12231 of 12657 HSN codes - Share of Sub-Chapter 3911: 5.00% of its exports; import side 46.07% - Rank within Sub-Chapter 3911: #2 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: -9.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4083 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +31.23% in FY 2021-22 - Contribution to Sub-Ch. 3911: 5.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39111090 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 | 63.33 | 0.0028% | — | 16.00% | 448.88 | 0.0125% | — | 48.75% | −385.55 | #2559 | | FY 2019-20 | 45.45 | 0.0021% | −28.23% | 11.54% | 457.13 | 0.0137% | +1.84% | 45.83% | −411.68 | #3025 | | FY 2020-21 | 35.26 | 0.0016% | −22.42% | 7.42% | 544.76 | 0.0187% | +19.17% | 48.98% | −509.50 | #3435 | | FY 2021-22 | 46.27 | 0.0015% | +31.23% | 7.34% | 727.28 | 0.0159% | +33.50% | 43.29% | −681.01 | #3470 | | FY 2022-23 | 43.63 | 0.0012% | −5.71% | 6.53% | 875.28 | 0.0152% | +20.35% | 40.08% | −831.65 | #3665 | | FY 2023-24 | 37.42 | 0.0010% | −14.23% | 4.44% | 848.89 | 0.0151% | −3.02% | 39.82% | −811.47 | #3937 | | FY 2024-25 | 35.58 | 0.0010% | −4.92% | 5.00% | 1,102.35 | 0.0181% | +29.86% | 46.07% | −1,066.77 | #4083 | - CAGR (7-year): exports -9.16%/yr, imports 16.15%/yr (consistently Deficit) ## Key trade insights: HSN Code 39111090 export-import analysis ### Export decline: -9.16% CAGR over 7 years India's exports under HSN Code 39111090 have declined at a compound annual rate of -9.16% over 7 fiscal years, falling from ₹63.33 Crore in FY 2018-19 to ₹35.58 Crore in FY 2024-25. ### HSN Code 39111090 ranked #4083 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39111090 ranks #4083 out of 12657 HSN codes by total export value. Within Sub-Chapter 3911, it ranks #2 of 5. By trade surplus, it ranks #12231 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39111090 exports The strongest single-year export movement for HSN Code 39111090 was recorded in FY 2021-22, when exports surged by 31.23% over the prior year. ### India records a trade deficit of ₹1,066.77 Crore in HSN Code 39111090 goods In FY 2024-25, India's imports of ₹1,102.35 Cr exceeded exports of ₹35.58 Cr, resulting in a trade deficit of ₹1,066.77 Crore — ranking #12231 of 12657 by surplus magnitude. ### Import growth of 16.15% CAGR signals rising demand for Other Petroleum/Coumarone-Indene/Polyterpene Resins India's imports under HSN Code 39111090 have grown at 16.15% CAGR, reaching ₹1,102.35 Crore in FY 2024-25. ### HSN Code 39111090 contributes 5.00% of Sub-Chapter 3911 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 3911, HSN Code 39111090 ranks #2 by export value — accounting for 5.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 46.07% share (rank #2). ## 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 (this hsn code) | ₹36 Cr | | #3 | [HSN Code 39119010: Other : Polysulphones](https://busy.in/hsn/hsn-39119010/) | ₹9 Cr | | #4 | [HSN Code 39111010: Polyvinyl Chloride Primary Forms](https://busy.in/hsn/hsn-39111010/) | ₹3 Cr | | — | [HSN Code 39112000: Poly (1,3-phenylene methylphos-phonate)](https://busy.in/hsn/hsn-39112000/) | Nil |