---
title: "3904 HSN Code | HSN Code for Vinyl polymers in India"
description: "Know more about 3904 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3904 covering Vinyl polymers."
canonical: "https://busy.in/hsn/sub-chapter-3904/"
---

# HSN Sub-chapter 3904: Vinyl polymers

Polymers of vinyl chlorideor of other halogenated olefins , 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 |
| --- | --- |
| 39041010 | [PVC Emulsion Grade Resin](https://busy.in/hsn/hsn-39041010/) |
| 39041020 | [Suspension Grade PVC Resin](https://busy.in/hsn/hsn-39041020/) |
| 39041090 | [Polyvinyl chloride, not mixed](https://busy.in/hsn/hsn-39041090/) |
| 39042100 | [Other poly (vinyl chloride) : Non-plasticised](https://busy.in/hsn/hsn-39042100/) |
| 39042110 | [Other Non-Plasticised PVC](https://busy.in/hsn/hsn-39042110/) |
| 39042190 | [Plasticised PVC Resins (Emulsion Grade)](https://busy.in/hsn/hsn-39042190/) |
| 39042200 | [Pvc\| Plasticised](https://busy.in/hsn/hsn-39042200/) |
| 39042210 | [Other Plasticised PVC](https://busy.in/hsn/hsn-39042210/) |
| 39042290 | [Other Vinyl/Halogenated Olefin Polymers](https://busy.in/hsn/hsn-39042290/) |
| 39043010 | [Vinyl chloride copolymers](https://busy.in/hsn/hsn-39043010/) |
| 39043090 | [Vinyl chloride-vinyl acetate copolymers : Other](https://busy.in/hsn/hsn-39043090/) |
| 39044000 | [Other Vinyl Chloride Copolymers](https://busy.in/hsn/hsn-39044000/) |
| 39045010 | [Expandable Vinylidene Chloride Beads](https://busy.in/hsn/hsn-39045010/) |
| 39045090 | [Vinylidene Chloride Polymers\| Other](https://busy.in/hsn/hsn-39045090/) |
| 39046100 | [Polytetrafluoroethylene](https://busy.in/hsn/hsn-39046100/) |
| 39046910 | [Poly (Vinyl Fluoride)](https://busy.in/hsn/hsn-39046910/) |
| 39046990 | [Other Fluoropolymers](https://busy.in/hsn/hsn-39046990/) |
| 39049000 | [Acrylic polymers in primary forms – other :acrylic resins](https://busy.in/hsn/hsn-39049000/) |
| 39049010 | [Chlorinated polyvinyl chloride (CPVC) resin](https://busy.in/hsn/hsn-39049010/) |
| 39049090 | [Halogenated Olefin Polymers in Primary Form – Other](https://busy.in/hsn/hsn-39049090/) |

## Frequently asked questions

### What products are classified under HSN 3904

It includes Vinyl polymers

### How are warranty replacements of Vinyl polymers 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.

### If I repair and return Vinyl polymers, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Do spares or accessories of Vinyl polymers follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### What are the e‑way bill and e‑invoice points while moving Vinyl polymers?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Does MRP, weight or pack size change GST treatment for Vinyl polymers?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### How should I document Vinyl polymers sent for job work?

Use a delivery challan for sending Vinyl polymers 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.

## India's trade performance: HSN Sub-Chapter 3904 (FY 2024-25)

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

- Exports: ₹2,309 Cr (+13.20% YoY) — 0.0624% of India's total exports
- Imports: ₹27,462 Cr (+8.28% YoY) — 0.4503% of India's total imports
- Trade balance: −₹25,153 Cr (Deficit); surplus rank #1188 of 1233 sub-chapters
- Share of Chapter 39: 3.35% of its exports; import side 14.69%
- Rank within Chapter 39: #9 of 26 by export value; import-side #2

### Key metrics

- Export CAGR: 12.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #243 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +39.79% in FY 2020-21
- Contribution to Ch. 39: 3.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3904

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 | 1,110.12 | 0.0484% | — | 1.98% | 16,238.43 | 0.4522% | — | 15.23% | −15,128.31 | #279 |
| FY 2019-20 | 1,039.22 | 0.0471% | −6.39% | 2.12% | 15,770.34 | 0.4701% | −2.88% | 15.68% | −14,731.12 | #284 |
| FY 2020-21 | 1,452.77 | 0.0675% | +39.79% | 2.85% | 14,591.41 | 0.5008% | −7.48% | 14.83% | −13,138.64 | #229 |
| FY 2021-22 | 1,981.41 | 0.0631% | +36.39% | 2.94% | 23,231.99 | 0.5083% | +59.22% | 15.59% | −21,250.58 | #229 |
| FY 2022-23 | 2,375.97 | 0.0656% | +19.91% | 3.86% | 28,491.60 | 0.4955% | +22.64% | 15.36% | −26,115.63 | #218 |
| FY 2023-24 | 2,039.87 | 0.0564% | −14.15% | 3.34% | 25,363.11 | 0.4516% | −10.98% | 14.03% | −23,323.24 | #248 |
| FY 2024-25 | 2,309.14 | 0.0624% | +13.20% | 3.35% | 27,462.27 | 0.4503% | +8.28% | 14.69% | −25,153.13 | #243 |

- CAGR (7-year): exports 12.98%/yr, imports 9.15%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3904 export-import analysis

### Consistent export growth: 12.98% CAGR over 7 years

India's exports under HSN Sub-Chapter 3904 have grown at a compound annual rate of 12.98% over 7 fiscal years, rising from ₹1,110.12 Crore in FY 2018-19 to ₹2,309.14 Crore in FY 2024-25.

### HSN Sub-Chapter 3904 ranked #243 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3904 ranks #243 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #9 of 26. By trade surplus, it ranks #1188 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 3904 exports

The strongest single-year export movement for HSN Sub-Chapter 3904 was recorded in FY 2020-21, when exports surged by 39.79% over the prior year.

### India records a trade deficit of ₹25,153.13 Crore in HSN Sub-Chapter 3904 goods

In FY 2024-25, India's imports of ₹27,462.27 Cr exceeded exports of ₹2,309.14 Cr, resulting in a trade deficit of ₹25,153.13 Crore — ranking #1188 of 1233 by surplus magnitude.

### Import growth of 9.15% CAGR signals stable import dependency for Vinyl polymers

India's imports under HSN Sub-Chapter 3904 have grown at 9.15% CAGR, reaching ₹27,462.27 Crore in FY 2024-25.

### HSN Sub-Chapter 3904 contributes 3.35% of Chapter 39 exports — ranked #9

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3904 ranks #9 by export value — accounting for 3.35% of the chapter's total exports in FY 2024-25. On the import side, it holds 14.69% share (rank #2).

## 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 (this hsn sub-chapter) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 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/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 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/) |