---
title: "3905 HSN Code | HSN Code for Vinyl polymers in primary forms in India"
description: "Know more about 3905 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3905 covering Vinyl polymers in primary forms."
canonical: "https://busy.in/hsn/sub-chapter-3905/"
---

# HSN Sub-chapter 3905: Vinyl polymers in primary forms

Polymers of vinyl acetate or of other vinyl esters, in primary forms ; other vinyl polymers 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 |
| --- | --- |
| 39051210 | [PVA Moulding Material (Aqueous Dispersion)](https://busy.in/hsn/hsn-39051210/) |
| 39051220 | [Poly (Vinyl Acetate) Resin in Aqueous Dispersion](https://busy.in/hsn/hsn-39051220/) |
| 39051290 | [Poly (vinyl acetate), aqueous dispersion](https://busy.in/hsn/hsn-39051290/) |
| 39051910 | [Poly (Vinyl Acetate) PVA Moulding Material: Other Plastics](https://busy.in/hsn/hsn-39051910/) |
| 39051920 | [Poly (vinyl acetate) and resins](https://busy.in/hsn/hsn-39051920/) |
| 39051990 | [Poly (Vinyl Acetate) \| Other](https://busy.in/hsn/hsn-39051990/) |
| 39052100 | [Vinyl acetate copolymers : In aqueous dispersion](https://busy.in/hsn/hsn-39052100/) |
| 39052900 | [Vinyl Acetate Copolymers \| Other](https://busy.in/hsn/hsn-39052900/) |
| 39053000 | [Polyethylene in Primary Forms](https://busy.in/hsn/hsn-39053000/) |
| 39059100 | [Other \| Copolymers](https://busy.in/hsn/hsn-39059100/) |
| 39059910 | [Poly (vinyl pirolidone) (p alcohol)](https://busy.in/hsn/hsn-39059910/) |
| 39059990 | [Polymers of vinyl acetate or other vinyl esters \| Other](https://busy.in/hsn/hsn-39059990/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 3905 (FY 2024-25)

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

- Exports: ₹493 Cr (+3.27% YoY) — 0.0133% of India's total exports
- Imports: ₹3,943 Cr (−0.46% YoY) — 0.0647% of India's total imports
- Trade balance: −₹3,451 Cr (Deficit); surplus rank #1075 of 1233 sub-chapters
- Share of Chapter 39: 0.71% of its exports; import side 2.11%
- Rank within Chapter 39: #22 of 26 by export value; import-side #14

### Key metrics

- Export CAGR: 16.40% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #535 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +84.50% in FY 2021-22
- Contribution to Ch. 39: 0.71% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3905

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 | 198.04 | 0.0086% | — | 0.35% | 2,183.22 | 0.0608% | — | 2.05% | −1,985.18 | #609 |
| FY 2019-20 | 204.23 | 0.0092% | +3.13% | 0.42% | 2,274.64 | 0.0678% | +4.19% | 2.26% | −2,070.41 | #591 |
| FY 2020-21 | 189.40 | 0.0088% | −7.26% | 0.37% | 2,449.17 | 0.0841% | +7.67% | 2.49% | −2,259.77 | #611 |
| FY 2021-22 | 349.44 | 0.0111% | +84.50% | 0.52% | 3,686.99 | 0.0807% | +50.54% | 2.47% | −3,337.55 | #557 |
| FY 2022-23 | 402.68 | 0.0111% | +15.24% | 0.65% | 4,878.14 | 0.0848% | +32.31% | 2.63% | −4,475.46 | #558 |
| FY 2023-24 | 476.99 | 0.0132% | +18.45% | 0.78% | 3,961.58 | 0.0705% | −18.79% | 2.19% | −3,484.59 | #532 |
| FY 2024-25 | 492.59 | 0.0133% | +3.27% | 0.71% | 3,943.47 | 0.0647% | −0.46% | 2.11% | −3,450.88 | #535 |

- CAGR (7-year): exports 16.40%/yr, imports 10.36%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3905 export-import analysis

### Consistent export growth: 16.40% CAGR over 7 years

India's exports under HSN Sub-Chapter 3905 have grown at a compound annual rate of 16.40% over 7 fiscal years, rising from ₹198.04 Crore in FY 2018-19 to ₹492.59 Crore in FY 2024-25.

### HSN Sub-Chapter 3905 ranked #535 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3905 ranks #535 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #22 of 26. By trade surplus, it ranks #1075 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3905 exports

The strongest single-year export movement for HSN Sub-Chapter 3905 was recorded in FY 2021-22, when exports surged by 84.50% over the prior year.

### India records a trade deficit of ₹3,450.88 Crore in HSN Sub-Chapter 3905 goods

In FY 2024-25, India's imports of ₹3,943.47 Cr exceeded exports of ₹492.59 Cr, resulting in a trade deficit of ₹3,450.88 Crore — ranking #1075 of 1233 by surplus magnitude.

### Import growth of 10.36% CAGR signals rising demand for Vinyl polymers in primary forms

India's imports under HSN Sub-Chapter 3905 have grown at 10.36% CAGR, reaching ₹3,943.47 Crore in FY 2024-25.

### HSN Sub-Chapter 3905 contributes 0.71% of Chapter 39 exports — ranked #22

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3905 ranks #22 by export value — accounting for 0.71% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.11% share (rank #14).

## 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 |
| #22 | HSN Sub-Chapter 3905: Vinyl polymers in primary forms (this hsn sub-chapter) | ₹493 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/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 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/) |