---
title: "3903 HSN Code | HSN Code for Polymers of styrene, primary forms in India"
description: "Know more about 3903 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3903 covering Polymers of styrene, primary forms."
canonical: "https://busy.in/hsn/sub-chapter-3903/"
---

# HSN Sub-chapter 3903: Polymers of styrene, primary forms

Polymers of styrene , in primary forms

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 39031100 | [Polystyrene\| Expansible](https://busy.in/hsn/hsn-39031100/) |
| 39031910 | [Polystyrene\| Other \| Moulding Powder](https://busy.in/hsn/hsn-39031910/) |
| 39031990 | [Polystyrene\| Other \| Other](https://busy.in/hsn/hsn-39031990/) |
| 39032000 | [Styrene-Acrylonitrile (San) Copolymers](https://busy.in/hsn/hsn-39032000/) |
| 39033000 | [Acrylonitrile-butadine-styrene copolymers](https://busy.in/hsn/hsn-39033000/) |
| 39039010 | [Styrene-Allyl Alcohol Copolymers (AV ≥175)](https://busy.in/hsn/hsn-39039010/) |
| 39039020 | [Cellulose Plastic Waste (Non-Plasticised)](https://busy.in/hsn/hsn-39039020/) |
| 39039090 | [Polymers of styrene , in primary forms \| Other](https://busy.in/hsn/hsn-39039090/) |

## Frequently asked questions

### What products are classified under HSN 3903

It includes Polymers of styrene, primary forms

### Does packaging or branding change how GST applies to Polymers of styrene, primary forms?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Polymers of styrene, primary forms is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How should I document Polymers of styrene, primary forms sent for job work?

Use a delivery challan for sending Polymers of styrene, primary forms to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### How are warranty replacements of Polymers of styrene, primary forms handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Any special steps when selling Polymers of styrene, primary forms through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Can I claim ITC on inputs and services used for Polymers of styrene, primary forms?

If your outward supply of Polymers of styrene, primary forms is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Is the composition scheme suitable if I mainly trade Polymers of styrene, primary forms?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 3903 (FY 2024-25)

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

- Exports: ₹698 Cr (−4.01% YoY) — 0.0188% of India's total exports
- Imports: ₹4,583 Cr (+28.98% YoY) — 0.0752% of India's total imports
- Trade balance: −₹3,885 Cr (Deficit); surplus rank #1091 of 1233 sub-chapters
- Share of Chapter 39: 1.01% of its exports; import side 2.45%
- Rank within Chapter 39: #18 of 26 by export value; import-side #12

### Key metrics

- Export CAGR: 0.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #455 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +92.60% in FY 2021-22
- Contribution to Ch. 39: 1.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3903

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 Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 688.80 | 0.0300% | — | 1.23% | 2,565.01 | 0.0714% | — | 2.41% | −1,876.21 | #365 |
| FY 2019-20 | 468.61 | 0.0212% | −31.97% | 0.96% | 2,018.80 | 0.0602% | −21.29% | 2.01% | −1,550.19 | #424 |
| FY 2020-21 | 295.86 | 0.0138% | −36.86% | 0.58% | 2,303.70 | 0.0791% | +14.11% | 2.34% | −2,007.84 | #531 |
| FY 2021-22 | 569.83 | 0.0182% | +92.60% | 0.84% | 3,673.10 | 0.0804% | +59.44% | 2.46% | −3,103.27 | #452 |
| FY 2022-23 | 533.50 | 0.0147% | −6.38% | 0.87% | 4,089.56 | 0.0711% | +11.34% | 2.20% | −3,556.06 | #497 |
| FY 2023-24 | 727.13 | 0.0201% | +36.29% | 1.19% | 3,553.13 | 0.0633% | −13.12% | 1.97% | −2,826.00 | #436 |
| FY 2024-25 | 697.94 | 0.0188% | −4.01% | 1.01% | 4,582.96 | 0.0752% | +28.98% | 2.45% | −3,885.02 | #455 |

- CAGR (7-year): exports 0.22%/yr, imports 10.16%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3903 export-import analysis

### Consistent export growth: 0.22% CAGR over 7 years

India's exports under HSN Sub-Chapter 3903 have grown at a compound annual rate of 0.22% over 7 fiscal years, rising from ₹688.80 Crore in FY 2018-19 to ₹697.94 Crore in FY 2024-25.

### HSN Sub-Chapter 3903 ranked #455 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3903 ranks #455 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #18 of 26. By trade surplus, it ranks #1091 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3903 exports

The strongest single-year export movement for HSN Sub-Chapter 3903 was recorded in FY 2021-22, when exports surged by 92.60% over the prior year.

### India records a trade deficit of ₹3,885.02 Crore in HSN Sub-Chapter 3903 goods

In FY 2024-25, India's imports of ₹4,582.96 Cr exceeded exports of ₹697.94 Cr, resulting in a trade deficit of ₹3,885.02 Crore — ranking #1091 of 1233 by surplus magnitude.

### Import growth of 10.16% CAGR signals rising demand for Polymers of styrene, primary forms

India's imports under HSN Sub-Chapter 3903 have grown at 10.16% CAGR, reaching ₹4,582.96 Crore in FY 2024-25.

### HSN Sub-Chapter 3903 contributes 1.01% of Chapter 39 exports — ranked #18

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3903 ranks #18 by export value — accounting for 1.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.45% share (rank #12).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | [HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) | ₹9,898 Cr |
| #3 | [HSN Sub-Chapter 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | [HSN Sub-Chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |
| #18 | HSN Sub-Chapter 3903: Polymers of styrene, primary forms (this hsn sub-chapter) | ₹698 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3914 | [Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/) |
| 3915 | [Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3917 | [Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |