--- title: "HSN Code for Large Capacity Containers: Reservoirs, Tanks, Vats | HSN 39251000 GST Rate" description: "Find HSN and GST Rates for 39251000 related to Large Capacity Containers: Reservoirs, Tanks, Vats with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39251000/" --- # HSN Code 39251000: Large Capacity Containers: Reservoirs, Tanks, Vats - [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 3925: Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39251000 ? It includes Large Capacity Containers: Reservoirs, Tanks, Vats ### How should mixed supplies be billed when Large Capacity Containers: Reservoirs, Tanks, Vats is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Large Capacity Containers: Reservoirs, Tanks, Vats; Nil for exempt items if applicable). ### How much GST applies to Large Capacity Containers: Reservoirs, Tanks, Vats? Under HSN 39251000, Large Capacity Containers: Reservoirs, Tanks, Vats attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Large Capacity Containers: Reservoirs, Tanks, Vats? 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 Large Capacity Containers: Reservoirs, Tanks, Vats? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Large Capacity Containers: Reservoirs, Tanks, Vats? 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 Large Capacity Containers: Reservoirs, Tanks, Vats? 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 39251000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹41 Cr (+26.90% YoY) — 0.0011% of India's total exports - Imports: ₹51 Cr (−15.71% YoY) — 0.0008% of India's total imports - Trade balance: −₹9 Cr (Deficit); surplus rank #9034 of 12657 HSN codes - Share of Sub-Chapter 3925: 6.05% of its exports; import side 6.46% - Rank within Sub-Chapter 3925: #3 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: 23.99% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3877 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +80.04% in FY 2021-22 - Contribution to Sub-Ch. 3925: 6.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39251000 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. 3925 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3925 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 11.37 | 0.0005% | — | 4.34% | 18.57 | 0.0005% | — | 3.18% | −7.20 | #4847 | | FY 2019-20 | 13.75 | 0.0006% | +20.93% | 3.03% | 16.49 | 0.0005% | −11.20% | 3.03% | −2.74 | #4608 | | FY 2020-21 | 10.92 | 0.0005% | −20.58% | 4.61% | 23.25 | 0.0008% | +40.99% | 4.40% | −12.33 | #4954 | | FY 2021-22 | 19.66 | 0.0006% | +80.04% | 5.61% | 45.28 | 0.0010% | +94.75% | 7.26% | −25.62 | #4628 | | FY 2022-23 | 28.50 | 0.0008% | +44.96% | 5.61% | 33.35 | 0.0006% | −26.35% | 5.77% | −4.85 | #4239 | | FY 2023-24 | 32.56 | 0.0009% | +14.25% | 5.52% | 60.21 | 0.0011% | +80.54% | 9.20% | −27.65 | #4129 | | FY 2024-25 | 41.32 | 0.0011% | +26.90% | 6.05% | 50.75 | 0.0008% | −15.71% | 6.46% | −9.43 | #3877 | - CAGR (7-year): exports 23.99%/yr, imports 18.24%/yr (consistently Deficit) ## Key trade insights: HSN Code 39251000 export-import analysis ### Consistent export growth: 23.99% CAGR over 7 years India's exports under HSN Code 39251000 have grown at a compound annual rate of 23.99% over 7 fiscal years, rising from ₹11.37 Crore in FY 2018-19 to ₹41.32 Crore in FY 2024-25. ### HSN Code 39251000 ranked #3877 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39251000 ranks #3877 out of 12657 HSN codes by total export value. Within Sub-Chapter 3925, it ranks #3 of 5. By trade surplus, it ranks #9034 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39251000 exports The strongest single-year export movement for HSN Code 39251000 was recorded in FY 2021-22, when exports surged by 80.04% over the prior year. ### India records a trade deficit of ₹9.43 Crore in HSN Code 39251000 goods In FY 2024-25, India's imports of ₹50.75 Cr exceeded exports of ₹41.32 Cr, resulting in a trade deficit of ₹9.43 Crore — ranking #9034 of 12657 by surplus magnitude. ### Import growth of 18.24% CAGR signals rising demand for Large Capacity Containers: Reservoirs, Tanks, Vats India's imports under HSN Code 39251000 have grown at 18.24% CAGR, reaching ₹50.75 Crore in FY 2024-25. ### HSN Code 39251000 contributes 6.05% of Sub-Chapter 3925 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 3925, HSN Code 39251000 ranks #3 by export value — accounting for 6.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.46% share (rank #3). ## Related HSN Codes in Sub-Chapter 3925 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39259090: Miscellaneous Plastic Builders’ Ware](https://busy.in/hsn/hsn-39259090/) | ₹516 Cr | | #2 | [HSN Code 39252000: Doors, windows, frames, thresholds](https://busy.in/hsn/hsn-39252000/) | ₹93 Cr | | #3 | HSN Code 39251000: Large Capacity Containers: Reservoirs, Tanks, Vats (this hsn code) | ₹41 Cr | | #4 | [HSN Code 39259010: Other \| Of Polyurethane](https://busy.in/hsn/hsn-39259010/) | ₹21 Cr | | #5 | [HSN Code 39253000: Shutters/Blinds & Parts](https://busy.in/hsn/hsn-39253000/) | ₹12 Cr |