--- title: "HSN Code for With Polyvinyl Chloride | Other | HSN 59031090 GST Rate" description: "Find HSN and GST Rates for 59031090 related to With Polyvinyl Chloride | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-59031090/" --- # HSN Code 59031090: With Polyvinyl Chloride | Other - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 59: Impregnated, Coated, Covered or Laminated Textile Fabrics for Industrial Use](https://busy.in/hsn/chapter-59/) - [Sub-chapter 5903: Laminated textile fabrics](https://busy.in/hsn/sub-chapter-5903/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | With polyvinyl chloride : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 59031090 ? It includes Other: Of cotton ### Does packaging or labelling change the GST for With Polyvinyl Chloride / 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. ### How much GST applies to With Polyvinyl Chloride / Other? Under HSN 59031090, With Polyvinyl Chloride / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for With Polyvinyl Chloride / 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. ### Can we claim ITC on inputs used to trade With Polyvinyl Chloride / 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 With Polyvinyl Chloride / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for With Polyvinyl Chloride / Other; Nil for exempt items if applicable). ### Any common misclassification issue with With Polyvinyl Chloride / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 59031090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹649 Cr (+5.40% YoY) — 0.0176% of India's total exports - Imports: ₹794 Cr (−2.80% YoY) — 0.0131% of India's total imports - Trade balance: −₹145 Cr (Deficit); surplus rank #11075 of 12657 HSN codes - Share of Sub-Chapter 5903: 24.72% of its exports; import side 23.03% - Rank within Sub-Chapter 5903: #2 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 3.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #796 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +12.82% in FY 2022-23 - Contribution to Sub-Ch. 5903: 24.72% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 59031090 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. 5903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 5903 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 513.55 | 0.0225% | — | 55.17% | 1,011.97 | 0.0282% | — | 34.27% | −498.42 | #642 | | FY 2019-20 | 540.94 | 0.0246% | +5.33% | 47.01% | 821.06 | 0.0245% | −18.87% | 30.34% | −280.12 | #599 | | FY 2020-21 | 500.32 | 0.0233% | −7.51% | 28.72% | 392.96 | 0.0135% | −52.14% | 23.27% | +107.36 | #680 | | FY 2021-22 | 535.58 | 0.0171% | +7.05% | 27.17% | 584.41 | 0.0128% | +48.72% | 23.88% | −48.83 | #812 | | FY 2022-23 | 604.25 | 0.0167% | +12.82% | 36.06% | 914.61 | 0.0159% | +56.50% | 28.08% | −310.36 | #788 | | FY 2023-24 | 615.80 | 0.0170% | +1.91% | 27.50% | 816.91 | 0.0145% | −10.68% | 27.27% | −201.11 | #793 | | FY 2024-25 | 649.04 | 0.0176% | +5.40% | 24.72% | 794.04 | 0.0131% | −2.80% | 23.03% | −145.00 | #796 | - CAGR (7-year): exports 3.98%/yr, imports -3.96%/yr (consistently Deficit) ## Key trade insights: HSN Code 59031090 export-import analysis ### Consistent export growth: 3.98% CAGR over 7 years India's exports under HSN Code 59031090 have grown at a compound annual rate of 3.98% over 7 fiscal years, rising from ₹513.55 Crore in FY 2018-19 to ₹649.04 Crore in FY 2024-25. ### HSN Code 59031090 ranked #796 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 59031090 ranks #796 out of 12657 HSN codes by total export value. Within Sub-Chapter 5903, it ranks #2 of 7. By trade surplus, it ranks #11075 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 59031090 exports The strongest single-year export movement for HSN Code 59031090 was recorded in FY 2022-23, when exports surged by 12.82% over the prior year. ### India records a trade deficit of ₹145.00 Crore in HSN Code 59031090 goods In FY 2024-25, India's imports of ₹794.04 Cr exceeded exports of ₹649.04 Cr, resulting in a trade deficit of ₹145.00 Crore — ranking #11075 of 12657 by surplus magnitude. ### Import growth of -3.96% CAGR signals stable import dependency for With Polyvinyl Chloride | Other India's imports under HSN Code 59031090 have grown at -3.96% CAGR, reaching ₹794.04 Crore in FY 2024-25. ### HSN Code 59031090 contributes 24.72% of Sub-Chapter 5903 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 5903, HSN Code 59031090 ranks #2 by export value — accounting for 24.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.03% share (rank #3). ## Related HSN Codes in Sub-Chapter 5903 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 59039090: Other Plastic-Coated Textile Fabrics](https://busy.in/hsn/hsn-59039090/) | ₹1,850 Cr | | #2 | HSN Code 59031090: With Polyvinyl Chloride \| Other (this hsn code) | ₹649 Cr | | #3 | [HSN Code 59032090: With polyurethane : Other](https://busy.in/hsn/hsn-59032090/) | ₹70 Cr | | #4 | [HSN Code 59039010: Other: Of cotton](https://busy.in/hsn/hsn-59039010/) | ₹27 Cr | | #5 | [HSN Code 59039020: Polyethylene laminated jute fabrics](https://busy.in/hsn/hsn-59039020/) | ₹24 Cr | | #6 | [HSN Code 59031010: Imitation leather fabrics of cotton](https://busy.in/hsn/hsn-59031010/) | ₹5 Cr | | #7 | [HSN Code 59032010: Polyurethane imitation leather fabrics](https://busy.in/hsn/hsn-59032010/) | < ₹1 Crore |