--- title: "HSN Code for Natural & Modified Polymers (Primary Forms) | Other | HSN 39139090 GST Rate" description: "Find HSN and GST Rates for 39139090 related to Natural & Modified Polymers (Primary Forms) | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39139090/" --- # HSN Code 39139090: Natural & Modified Polymers (Primary Forms) | 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 3913: Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39139090 ? It includes Natural & Modified Polymers (Primary Forms) | Other ### Does packaging or labelling change the GST for Natural & Modified Polymers (Primary Forms) / 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 Natural & Modified Polymers (Primary Forms) / Other? 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 Natural & Modified Polymers (Primary Forms) / Other? 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 Natural & Modified Polymers (Primary Forms) / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural & Modified Polymers (Primary Forms) / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Natural & Modified Polymers (Primary Forms) / 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. ## India's trade performance: HSN Code 39139090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹56 Cr (−18.18% YoY) — 0.0015% of India's total exports - Imports: ₹445 Cr (−8.00% YoY) — 0.0073% of India's total imports - Trade balance: −₹389 Cr (Deficit); surplus rank #11743 of 12657 HSN codes - Share of Sub-Chapter 3913: 58.99% of its exports; import side 60.02% - Rank within Sub-Chapter 3913: #1 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 4.49% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3471 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +154.64% in FY 2022-23 - Contribution to Sub-Ch. 3913: 58.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39139090 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. 3913 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3913 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 42.93 | 0.0019% | — | 71.79% | 168.50 | 0.0047% | — | 46.80% | −125.57 | #3102 | | FY 2019-20 | 36.68 | 0.0017% | −14.56% | 78.68% | 133.64 | 0.0040% | −20.69% | 42.52% | −96.96 | #3318 | | FY 2020-21 | 17.75 | 0.0008% | −51.61% | 69.39% | 199.16 | 0.0068% | +49.03% | 56.53% | −181.41 | #4353 | | FY 2021-22 | 22.93 | 0.0007% | +29.18% | 59.67% | 373.65 | 0.0082% | +87.61% | 65.40% | −350.72 | #4420 | | FY 2022-23 | 58.39 | 0.0016% | +154.64% | 61.82% | 447.19 | 0.0078% | +19.68% | 60.10% | −388.80 | #3272 | | FY 2023-24 | 68.30 | 0.0019% | +16.97% | 53.84% | 483.23 | 0.0086% | +8.06% | 58.72% | −414.93 | #3112 | | FY 2024-25 | 55.88 | 0.0015% | −18.18% | 58.99% | 444.58 | 0.0073% | −8.00% | 60.02% | −388.70 | #3471 | - CAGR (7-year): exports 4.49%/yr, imports 17.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 39139090 export-import analysis ### Consistent export growth: 4.49% CAGR over 7 years India's exports under HSN Code 39139090 have grown at a compound annual rate of 4.49% over 7 fiscal years, rising from ₹42.93 Crore in FY 2018-19 to ₹55.88 Crore in FY 2024-25. ### HSN Code 39139090 ranked #3471 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39139090 ranks #3471 out of 12657 HSN codes by total export value. Within Sub-Chapter 3913, it ranks #1 of 7. By trade surplus, it ranks #11743 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39139090 exports The strongest single-year export movement for HSN Code 39139090 was recorded in FY 2022-23, when exports surged by 154.64% over the prior year. ### India records a trade deficit of ₹388.70 Crore in HSN Code 39139090 goods In FY 2024-25, India's imports of ₹444.58 Cr exceeded exports of ₹55.88 Cr, resulting in a trade deficit of ₹388.70 Crore — ranking #11743 of 12657 by surplus magnitude. ### Import growth of 17.55% CAGR signals rising demand for Natural & Modified Polymers (Primary Forms) | Other India's imports under HSN Code 39139090 have grown at 17.55% CAGR, reaching ₹444.58 Crore in FY 2024-25. ### HSN Code 39139090 contributes 58.99% of Sub-Chapter 3913 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 3913, HSN Code 39139090 ranks #1 by export value — accounting for 58.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 60.02% share (rank #1). ## Related HSN Codes in Sub-Chapter 3913 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 39139090: Natural & Modified Polymers (Primary Forms) \| Other (this hsn code) | ₹56 Cr | | #2 | [HSN Code 39131010: Alginic acid, salts, esters: Sodium alginate](https://busy.in/hsn/hsn-39131010/) | ₹25 Cr | | #3 | [HSN Code 39139019: Chemical derivatives of natural rubber: Other](https://busy.in/hsn/hsn-39139019/) | ₹8 Cr | | #4 | [HSN Code 39131090: Alginic acid, Salts, esters](https://busy.in/hsn/hsn-39131090/) | ₹3 Cr | | #5 | [HSN Code 39139011: Chlorinated rubber](https://busy.in/hsn/hsn-39139011/) | ₹2 Cr | | #6 | [HSN Code 39139020: Hardened proteins like casein, gelatin](https://busy.in/hsn/hsn-39139020/) | ₹1 Cr | | #7 | [HSN Code 39139030: Other \| Dextran](https://busy.in/hsn/hsn-39139030/) | < ₹1 Crore |