3905 HSN Code: Vinyl polymers in primary forms

HSN Sub Chapter 3905 represents Vinyl polymers in primary forms under GST classification. This code helps businesses identify Vinyl polymers in primary forms correctly for billing, taxation, and trade. With HSN Sub Chapter 3905, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Vinyl polymers in primary forms.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
39	3905	Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers in primary forms	18%	18%

HSN Code 3905

Chapter: 39

Description: Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers in primary forms

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN	Description
39051210	Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material
39051220	Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) resins
39051290	Poly (vinyl acetate) : In aqueous dispersion: Other
39051910	Poly (vinyl acetate) : Other : Poly (vinyl acetate) (PVA) moulding material
39051920	Poly (vinyl acetate) : Other : Poly (vinyl acetate) and resins
39051990	Poly (vinyl acetate) : Other : Other
39052100	Vinyl acetate copolymers : In aqueous dispersion
39052900	Vinyl acetate copolymers : Other
39053000	Vinyl acetate copolymers : Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups
39059100	Other : Copolymers
39059910	Other : Other : Poly (vinyl pirolidone) (p alcohol)
39059990	Other : Other : Other

HSN Code 39051210

Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material

HSN Code 39051220

Poly (vinyl acetate) : In aqueous dispersion: Poly (vinyl acetate) resins

HSN Code 39051290

Poly (vinyl acetate) : In aqueous dispersion: Other

HSN Code 39051910

Poly (vinyl acetate) : Other : Poly (vinyl acetate) (PVA) moulding material

HSN Code 39051920

Poly (vinyl acetate) : Other : Poly (vinyl acetate) and resins

HSN Code 39051990

Poly (vinyl acetate) : Other : Other

HSN Code 39052100

Vinyl acetate copolymers : In aqueous dispersion

HSN Code 39052900

Vinyl acetate copolymers : Other

HSN Code 39053000

Vinyl acetate copolymers : Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups

HSN Code 39059100

Other : Copolymers

HSN Code 39059910

Other : Other : Poly (vinyl pirolidone) (p alcohol)

HSN Code 39059990

Other : Other : Other

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What products are classified under HSN 3905

It includes Vinyl polymers in primary forms

What are the e‑way bill and e‑invoice points while moving Vinyl polymers in primary forms?

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.

Do spares or accessories of Vinyl polymers in primary forms 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.

Is the composition scheme suitable if I mainly trade Vinyl polymers in 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.

Does packaging or branding change how GST applies to Vinyl polymers in primary forms?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Vinyl polymers in 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.

Can I claim ITC on inputs and services used for Vinyl polymers in primary forms?

If your outward supply of Vinyl polymers in 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.

How do I bill a kit or combo that includes Vinyl polymers in primary forms?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

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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