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 purposes. 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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New GST Rate for HSN Code 3905

GST Rate for Vinyl polymers in primary forms under HSN Code 3905. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

39

HSN Code

3905

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3905

Following tariff HSN codes fall under Vinyl polymers in primary forms.

Tariff HSN

39051210

Description

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

Tariff HSN

39051220

Description

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

Tariff HSN

39051290

Description

Poly (vinyl acetate) : In aqueous dispersion: Other

Tariff HSN

39051910

Description

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

Tariff HSN

39051920

Description

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

Tariff HSN

39051990

Description

Poly (vinyl acetate) : Other : Other

Tariff HSN

39052100

Description

Vinyl acetate copolymers : In aqueous dispersion

Tariff HSN

39052900

Description

Vinyl acetate copolymers : Other

Tariff HSN

39053000

Description

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

Tariff HSN

39059100

Description

Other : Copolymers

Tariff HSN

39059910

Description

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

Tariff HSN

39059990

Description

Other : Other : Other

India’s Trade Performance — HSN Sub-Chapter 3905 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

₹493 Cr

+3.27% vs FY 2023-24

0.0133% of India’s total exports

India’s Imports

FY 2024-25

₹3,943 Cr

−0.46% vs FY 2023-24

0.0647% of India’s total imports

Trade Balance

FY 2024-25

−₹3,451 Cr

Trade Deficit

Surplus rank #1075 of 1233 subchapters

% of Chapter 39

FY 2024-25

0.71%

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

Import side: 2.11% of Chapter 39’s imports

Rank Within Chapter 39

FY 2024-25

#22 of 26

Position by export value among subchapters in Chapter 39

Import-side rank: #14 of 26

At a glance

16.40%

Export CAGR

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

#535

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+84.50%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.71%

Contribution to Ch. 39

Share of Chapter 39 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #609

Balance

−1,985.18

Exports

198.04 ₹ Cr

0.0086% share

— YoY

0.35% of Ch. 39

Imports

2,183.22 ₹ Cr

0.0608% share

— YoY

2.05% of Ch. 39

FY 2019-20 Exp. Rank #591

Balance

−2,070.41

Exports

204.23 ₹ Cr

0.0092% share

+3.13% YoY

0.42% of Ch. 39

Imports

2,274.64 ₹ Cr

0.0678% share

+4.19% YoY

2.26% of Ch. 39

FY 2020-21 Exp. Rank #611

Balance

−2,259.77

Exports

189.40 ₹ Cr

0.0088% share

−7.26% YoY

0.37% of Ch. 39

Imports

2,449.17 ₹ Cr

0.0841% share

+7.67% YoY

2.49% of Ch. 39

FY 2021-22 Exp. Rank #557

Balance

−3,337.55

Exports

349.44 ₹ Cr

0.0111% share

+84.50% YoY

0.52% of Ch. 39

Imports

3,686.99 ₹ Cr

0.0807% share

+50.54% YoY

2.47% of Ch. 39

FY 2022-23 Exp. Rank #558

Balance

−4,475.46

Exports

402.68 ₹ Cr

0.0111% share

+15.24% YoY

0.65% of Ch. 39

Imports

4,878.14 ₹ Cr

0.0848% share

+32.31% YoY

2.63% of Ch. 39

FY 2023-24 Exp. Rank #532

Balance

−3,484.59

Exports

476.99 ₹ Cr

0.0132% share

+18.45% YoY

0.78% of Ch. 39

Imports

3,961.58 ₹ Cr

0.0705% share

−18.79% YoY

2.19% of Ch. 39

FY 2024-25 Exp. Rank #535

Balance

−3,450.88

Exports

492.59 ₹ Cr

0.0133% share

+3.27% YoY

0.71% of Ch. 39

Imports

3,943.47 ₹ Cr

0.0647% share

−0.46% YoY

2.11% of Ch. 39

CAGR · 7-Year

Exports

16.40% /yr

Imports

10.36% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3905 ranks #535 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3905 and GST compliance.

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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