---
title: "HSN Code for Polycarbonates and Other Polymers | HSN 39173100 GST Rate"
description: "Find HSN and GST Rates for 39173100 related to Polycarbonates and Other Polymers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39173100/"
---

# HSN Code 39173100: Polycarbonates and Other Polymers

- [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 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other tubes, pipes and hoses : Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 Mpa | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39173100 ?

It includes Polycarbonates and Other Polymers

### Does packaging or labelling change the GST for Polycarbonates and Other Polymers?

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 Polycarbonates and Other Polymers?

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

### Do e‑way bill and e‑invoice apply for Polycarbonates and Other Polymers?

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.

### How should mixed supplies be billed when Polycarbonates and Other Polymers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polycarbonates and Other Polymers; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Polycarbonates and Other Polymers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 39173100 (FY 2024-25)

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

- Exports: ₹468 Cr (+18.17% YoY) — 0.0127% of India's total exports
- Imports: ₹112 Cr (+32.95% YoY) — 0.0018% of India's total imports
- Trade balance: ₹356 Cr (Surplus); surplus rank #817 of 12657 HSN codes
- Share of Sub-Chapter 3917: 16.55% of its exports; import side 4.14%
- Rank within Sub-Chapter 3917: #3 of 22 by export value; import-side #6

### Key metrics

- Export CAGR: 14.27% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1064 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +56.28% in FY 2021-22
- Contribution to Sub-Ch. 3917: 16.55% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39173100

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. 3917 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3917 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 210.41 | 0.0092% | — | 15.42% | 43.60 | 0.0012% | — | 3.22% | +166.81 | #1276 |
| FY 2019-20 | 212.30 | 0.0096% | +0.90% | 16.38% | 67.73 | 0.0020% | +55.34% | 5.01% | +144.57 | #1269 |
| FY 2020-21 | 253.08 | 0.0118% | +19.21% | 18.13% | 48.81 | 0.0017% | −27.93% | 3.56% | +204.27 | #1160 |
| FY 2021-22 | 395.52 | 0.0126% | +56.28% | 18.33% | 79.25 | 0.0017% | +62.36% | 4.12% | +316.27 | #1040 |
| FY 2022-23 | 378.23 | 0.0104% | −4.37% | 16.23% | 81.08 | 0.0014% | +2.31% | 3.74% | +297.15 | #1134 |
| FY 2023-24 | 396.35 | 0.0110% | +4.79% | 16.53% | 84.51 | 0.0015% | +4.23% | 3.53% | +311.84 | #1150 |
| FY 2024-25 | 468.37 | 0.0127% | +18.17% | 16.55% | 112.36 | 0.0018% | +32.95% | 4.14% | +356.01 | #1064 |

- CAGR (7-year): exports 14.27%/yr, imports 17.09%/yr (consistently Surplus)

## Key trade insights: HSN Code 39173100 export-import analysis

### Consistent export growth: 14.27% CAGR over 7 years

India's exports under HSN Code 39173100 have grown at a compound annual rate of 14.27% over 7 fiscal years, rising from ₹210.41 Crore in FY 2018-19 to ₹468.37 Crore in FY 2024-25.

### HSN Code 39173100 ranked #1064 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39173100 ranks #1064 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #3 of 22. By trade surplus, it ranks #817 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39173100 exports

The strongest single-year export movement for HSN Code 39173100 was recorded in FY 2021-22, when exports surged by 56.28% over the prior year.

### India maintains a trade surplus of ₹356.01 Crore in HSN Code 39173100 goods

In FY 2024-25, India's exports of ₹468.37 Cr exceeded imports of ₹112.36 Cr, resulting in a trade surplus of ₹356.01 Crore — ranking #817 of 12657 by surplus magnitude.

### Import growth of 17.09% CAGR signals rising demand for Polycarbonates and Other Polymers

India's imports under HSN Code 39173100 have grown at 17.09% CAGR, reaching ₹112.36 Crore in FY 2024-25.

### HSN Code 39173100 contributes 16.55% of Sub-Chapter 3917 exports — ranked #3

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39173100 ranks #3 by export value — accounting for 16.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.14% share (rank #6).

## Related HSN Codes in Sub-Chapter 3917

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39172390: Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other](https://busy.in/hsn/hsn-39172390/) | ₹609 Cr |
| #2 | [HSN Code 39174000: Fittings](https://busy.in/hsn/hsn-39174000/) | ₹568 Cr |
| #3 | HSN Code 39173100: Polycarbonates and Other Polymers (this hsn code) | ₹468 Cr |
| #4 | [HSN Code 39173990: Other tubes, pipes and hoses : Other: Other](https://busy.in/hsn/hsn-39173990/) | ₹379 Cr |
| #5 | [HSN Code 39172990: Rigid plastic pipes](https://busy.in/hsn/hsn-39172990/) | ₹221 Cr |
| #6 | [HSN Code 39172110: Rigid Polyethylene Tubes, Pipes and Hoses: Plastics](https://busy.in/hsn/hsn-39172110/) | ₹141 Cr |
| #7 | [HSN Code 39172310: Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes](https://busy.in/hsn/hsn-39172310/) | ₹94 Cr |
| #8 | [HSN Code 39172190: Rigid pipes: Polymers of ethylene](https://busy.in/hsn/hsn-39172190/) | ₹93 Cr |
| #9 | [HSN Code 39173300: Condensation/Rearrangement Polymerization Product Tubes/Pipes](https://busy.in/hsn/hsn-39173300/) | ₹78 Cr |
| #10 | [HSN Code 39173910: Flexible Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39173910/) | ₹70 Cr |