---
title: "HSN Code for PET Bottles: Plastics of Alkyds, Polyesters & Epoxides | HSN 39159042 GST Rate"
description: "Find HSN and GST Rates for 39159042 related to PET Bottles: Plastics of Alkyds, Polyesters & Epoxides with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39159042/"
---

# HSN Code 39159042: PET Bottles: Plastics of Alkyds, Polyesters & Epoxides

- [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 3915: Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of other plastics : Of alkyds, polyesters and epoxide resins : Of pet bottles | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39159042 ?

It includes PET Bottles: Plastics of Alkyds, Polyesters & Epoxides

### How much GST applies to PET Bottles: Plastics of Alkyds, Polyesters & Epoxides?

Under HSN 39159042, PET Bottles: Plastics of Alkyds, Polyesters & Epoxides attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when PET Bottles: Plastics of Alkyds, Polyesters & Epoxides is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PET Bottles: Plastics of Alkyds, Polyesters & Epoxides; Nil for exempt items if applicable).

### Any common misclassification issue with PET Bottles: Plastics of Alkyds, Polyesters & Epoxides?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for PET Bottles: Plastics of Alkyds, Polyesters & Epoxides?

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 PET Bottles: Plastics of Alkyds, Polyesters & Epoxides?

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 PET Bottles: Plastics of Alkyds, Polyesters & Epoxides?

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 39159042 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−21.98% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4664 of 12657 HSN codes
- Share of Sub-Chapter 3915: 4.47% of its exports; import side 0.00%
- Rank within Sub-Chapter 3915: #4 of 22 by export value

### Key metrics

- Export CAGR: -27.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8538 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +97.73% in FY 2021-22
- Contribution to Sub-Ch. 3915: 4.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39159042

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. 3915 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3915 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.08 | 0.0002% | — | 17.27% | < ₹1 Crore | 0.0000% | — | 0.11% | +4.52 | #5837 |
| FY 2019-20 | 5.59 | 0.0003% | +10.04% | 23.47% | < ₹1 Crore | 0.0000% | −73.21% | 0.06% | +5.44 | #5718 |
| FY 2020-21 | 4.85 | 0.0002% | −13.24% | 20.18% | < ₹1 Crore | 0.0000% | −86.67% | 0.29% | +4.83 | #5968 |
| FY 2021-22 | 9.59 | 0.0003% | +97.73% | 20.27% | < ₹1 Crore | 0.0000% | +750.00% | 0.07% | +9.42 | #5535 |
| FY 2022-23 | 1.75 | 0.0000% | −81.75% | 5.46% | Nil | 0.0000% | −100.00% | 0.00% | +1.75 | #7568 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −48.00% | 5.50% | < ₹1 Crore | 0.0000% | — | 0.42% | −0.01 | #8318 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −21.98% | 4.47% | Nil | 0.0000% | −100.00% | 0.00% | +0.71 | #8538 |

- CAGR (7-year): exports -27.96%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 39159042 export-import analysis

### Export decline: -27.96% CAGR over 7 years

India's exports under HSN Code 39159042 have declined at a compound annual rate of -27.96% over 7 fiscal years, falling from ₹5.08 Crore in FY 2018-19 to ₹0.71 Crore in FY 2024-25.

### HSN Code 39159042 ranked #8538 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39159042 ranks #8538 out of 12657 HSN codes by total export value. Within Sub-Chapter 3915, it ranks #4 of 22. By trade surplus, it ranks #4664 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39159042 exports

The strongest single-year export movement for HSN Code 39159042 was recorded in FY 2021-22, when exports surged by 97.73% over the prior year.

### India maintains a trade surplus of ₹0.71 Crore in HSN Code 39159042 goods

In FY 2024-25, India's exports of ₹0.71 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.71 Crore — ranking #4664 of 12657 by surplus magnitude.

### HSN Code 39159042 contributes 4.47% of Sub-Chapter 3915 exports — ranked #4

Among the 22 HSN codes under Sub-Chapter 3915, HSN Code 39159042 ranks #4 by export value — accounting for 4.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 3915

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39159090: Of Other Plastics](https://busy.in/hsn/hsn-39159090/) | ₹11 Cr |
| #2 | [HSN Code 39153090: Of Polymers Of Vinyl Chloride\| Other](https://busy.in/hsn/hsn-39153090/) | ₹2 Cr |
| #3 | [HSN Code 39159010: Of Other Plastics \| Of Polypropylene](https://busy.in/hsn/hsn-39159010/) | ₹1 Cr |
| #4 | HSN Code 39159042: PET Bottles: Plastics of Alkyds, Polyesters & Epoxides (this hsn code) | < ₹1 Crore |
| #5 | [HSN Code 39151000: Of Polymers Of Ethylene](https://busy.in/hsn/hsn-39151000/) | < ₹1 Crore |
| #6 | [HSN Code 39159029: Polymers of vinyl acetate](https://busy.in/hsn/hsn-39159029/) | < ₹1 Crore |
| #7 | [HSN Code 39159063: Aminoplast Based Other Plastics](https://busy.in/hsn/hsn-39159063/) | < ₹1 Crore |
| #8 | [HSN Code 39152000: Of Polymers Of Styrene](https://busy.in/hsn/hsn-39152000/) | < ₹1 Crore |
| #8 | [HSN Code 39153010: Vinyl chloride polymers: Copolymers](https://busy.in/hsn/hsn-39153010/) | < ₹1 Crore |
| — | [HSN Code 39159021: Vinyl Acetate Copolymers (Other Plastics)](https://busy.in/hsn/hsn-39159021/) | Nil |