3904 HSN Code: Vinyl polymers

HSN Sub Chapter 3904 represents Vinyl polymers under GST classification. This code helps businesses identify Vinyl polymers correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 3904, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vinyl polymers.

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New GST Rate for HSN Code 3904

GST Rate for Vinyl polymers under HSN Code 3904. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

39

HSN Code

3904

HSN Description

Polymers of vinyl chlorideor of other halogenated olefins , in primary forms

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3904

Following tariff HSN codes fall under Vinyl polymers.

Tariff HSN

39041010

Description

Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin

Tariff HSN

39041020

Description

Poly (vinyl chloride), not mixed with any other substances: Suspension grade PVC resin

Tariff HSN

39041090

Description

Poly (vinyl chloride), not mixed with any other substances: Other

Tariff HSN

39042100

Description

Other poly (vinyl chloride) : Non-plasticised

Tariff HSN

39042110

Description

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:poly (vinyl chloride) resins

Tariff HSN

39042190

Description

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): non - plasticised:other

Tariff HSN

39042200

Description

Other poly (vinyl chloride) : Plasticised

Tariff HSN

39042210

Description

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised: poly (vinyl chloride) (pvc) resins (emulsion grade)

Tariff HSN

39042290

Description

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other poly (vinyl chloride): plasticised:other

Tariff HSN

39043010

Description

Vinyl chloride-vinyl acetate copolymers : Poly (vinyl derivatives)

Tariff HSN

39043090

Description

Vinyl chloride-vinyl acetate copolymers : Other

Tariff HSN

39044000

Description

Other Vinyl chloride copolymers

Tariff HSN

39045010

Description

Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers

Tariff HSN

39045090

Description

Vinylidene chloride polymers: Other

Tariff HSN

39046100

Description

Fluro-polymers : Polytetrafluroethylene

Tariff HSN

39046910

Description

Fluro-polymers : Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter

Tariff HSN

39046990

Description

Fluro-polymers : Other : Other

Tariff HSN

39049000

Description

Polymers of vinyl chloride or of other halogenated olefins, in primary forms - other

Tariff HSN

39049010

Description

Other: Chlorinated poly vinyl chloride (CPVC) resin

Tariff HSN

39049090

Description

Other: Other

India’s Trade Performance — HSN Sub-Chapter 3904 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,309 Cr

+13.20% vs FY 2023-24

0.0624% of India’s total exports

India’s Imports

FY 2024-25

₹27,462 Cr

+8.28% vs FY 2023-24

0.4503% of India’s total imports

Trade Balance

FY 2024-25

−₹25,153 Cr

Trade Deficit

Surplus rank #1188 of 1233 subchapters

% of Chapter 39

FY 2024-25

3.35%

Share of Chapter 39’s total exports in FY 2024-25

Import side: 14.69% of Chapter 39’s imports

Rank Within Chapter 39

FY 2024-25

#9 of 26

Position by export value among subchapters in Chapter 39

Import-side rank: #2 of 26

At a glance

12.98%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#243

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+39.79%

Peak Growth Year

FY 2020-21 · strongest single-year move

3.35%

Contribution to Ch. 39

Share of Chapter 39 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #279

Balance

−15,128.31

Exports

1,110.12 ₹ Cr

0.0484% share

— YoY

1.98% of Ch. 39

Imports

16,238.43 ₹ Cr

0.4522% share

— YoY

15.23% of Ch. 39

FY 2019-20 Exp. Rank #284

Balance

−14,731.12

Exports

1,039.22 ₹ Cr

0.0471% share

−6.39% YoY

2.12% of Ch. 39

Imports

15,770.34 ₹ Cr

0.4701% share

−2.88% YoY

15.68% of Ch. 39

FY 2020-21 Exp. Rank #229

Balance

−13,138.64

Exports

1,452.77 ₹ Cr

0.0675% share

+39.79% YoY

2.85% of Ch. 39

Imports

14,591.41 ₹ Cr

0.5008% share

−7.48% YoY

14.83% of Ch. 39

FY 2021-22 Exp. Rank #229

Balance

−21,250.58

Exports

1,981.41 ₹ Cr

0.0631% share

+36.39% YoY

2.94% of Ch. 39

Imports

23,231.99 ₹ Cr

0.5083% share

+59.22% YoY

15.59% of Ch. 39

FY 2022-23 Exp. Rank #218

Balance

−26,115.63

Exports

2,375.97 ₹ Cr

0.0656% share

+19.91% YoY

3.86% of Ch. 39

Imports

28,491.60 ₹ Cr

0.4955% share

+22.64% YoY

15.36% of Ch. 39

FY 2023-24 Exp. Rank #248

Balance

−23,323.24

Exports

2,039.87 ₹ Cr

0.0564% share

−14.15% YoY

3.34% of Ch. 39

Imports

25,363.11 ₹ Cr

0.4516% share

−10.98% YoY

14.03% of Ch. 39

FY 2024-25 Exp. Rank #243

Balance

−25,153.13

Exports

2,309.14 ₹ Cr

0.0624% share

+13.20% YoY

3.35% of Ch. 39

Imports

27,462.27 ₹ Cr

0.4503% share

+8.28% YoY

14.69% of Ch. 39

CAGR · 7-Year

Exports

12.98% /yr

Imports

9.15% /yr

Consistently Deficit
Chapter 39 total

reference, FY 2024-25

Export

₹69,000.07 Cr

Import

₹1,86,903.34 Cr

Trade Balance

−1,17,903.27

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3904 ranks #243 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3904 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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