---
title: "3907 HSN Code | HSN Code for Polyacetals & Epoxy Resins in India"
description: "Know more about 3907 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3907 covering Polyacetals & Epoxy Resins."
canonical: "https://busy.in/hsn/sub-chapter-3907/"
---

# HSN Sub-chapter 3907: Polyacetals & Epoxy Resins

Polyacetals , other polyethers and epoxide resins, in primary forms ;polycarbonates , alkyd resins ,polyallylesters and other polyesters , 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 |
| --- | --- |
| 39071000 | [Polyacetals](https://busy.in/hsn/hsn-39071000/) |
| 39072010 | [Other Polyethers](https://busy.in/hsn/hsn-39072010/) |
| 39072090 | [PET: Intrinsic Viscosity < 0.64 dL/g](https://busy.in/hsn/hsn-39072090/) |
| 39072100 | [Bis(polyoxyethylene) methylphosphonate](https://busy.in/hsn/hsn-39072100/) |
| 39072910 | [Other polyethers: Other: Poly(ether alcohols)](https://busy.in/hsn/hsn-39072910/) |
| 39072990 | [Other Polyethers\| Other\| Other](https://busy.in/hsn/hsn-39072990/) |
| 39073010 | [Epoxy resins](https://busy.in/hsn/hsn-39073010/) |
| 39073090 | [Epoxide resins (Other)](https://busy.in/hsn/hsn-39073090/) |
| 39074000 | [Polycarbonates](https://busy.in/hsn/hsn-39074000/) |
| 39075000 | [Alkyd resins](https://busy.in/hsn/hsn-39075000/) |
| 39076010 | [PET: Intrinsic Viscosity 0.64-0.72 dL/g](https://busy.in/hsn/hsn-39076010/) |
| 39076020 | [PET: Other (Clean, Colorless)](https://busy.in/hsn/hsn-39076020/) |
| 39076090 | [Diallyl Phthalate Resins](https://busy.in/hsn/hsn-39076090/) |
| 39076110 | [PET Flake (Chip, Viscosity ≥78 ml/g)](https://busy.in/hsn/hsn-39076110/) |
| 39076190 | [Other PET (Viscosity ≥78 ml/g, Primary Form)](https://busy.in/hsn/hsn-39076190/) |
| 39076930 | [PET flake (chip)](https://busy.in/hsn/hsn-39076930/) |
| 39076990 | [Polyethylene terepthalate in primary form](https://busy.in/hsn/hsn-39076990/) |
| 39077000 | [Poly (Lactic Acid)](https://busy.in/hsn/hsn-39077000/) |
| 39079110 | [Other polyesters : Unsaturated : Maleic resins](https://busy.in/hsn/hsn-39079110/) |
| 39079120 | [Polyester or contract resins](https://busy.in/hsn/hsn-39079120/) |
| 39079130 | [Other polyesters : Unsaturated : Fumeric resins](https://busy.in/hsn/hsn-39079130/) |
| 39079140 | [Diallylphthalate resins](https://busy.in/hsn/hsn-39079140/) |
| 39079150 | [Unsaturated polyesters](https://busy.in/hsn/hsn-39079150/) |
| 39079190 | [Other Polyesters \| Unsaturated](https://busy.in/hsn/hsn-39079190/) |
| 39079900 | [Other Polyesters \| Other](https://busy.in/hsn/hsn-39079900/) |
| 39079910 | [Poly(butylene terephthalate)](https://busy.in/hsn/hsn-39079910/) |
| 39079920 | [Other Polyesters](https://busy.in/hsn/hsn-39079920/) |
| 39079990 | [Nylon Moulding Powder](https://busy.in/hsn/hsn-39079990/) |

## Frequently asked questions

### What products are classified under HSN 3907

It includes Polyacetals & Epoxy Resins

### Does packaging or branding change how GST applies to Polyacetals & Epoxy Resins?

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

### How are warranty replacements of Polyacetals & Epoxy Resins 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.

### Can reverse charge ever apply to transactions involving Polyacetals & Epoxy Resins?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Polyacetals & Epoxy Resins are forward charge. Check the current notifications for any special cases before deciding.

### What misclassification mistakes happen with Polyacetals & Epoxy Resins?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Does MRP, weight or pack size change GST treatment for Polyacetals & Epoxy Resins?

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.

### Any special steps when selling Polyacetals & Epoxy Resins through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 3907 (FY 2024-25)

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

- Exports: ₹6,909 Cr (+12.26% YoY) — 0.1865% of India's total exports
- Imports: ₹23,040 Cr (+9.05% YoY) — 0.3778% of India's total imports
- Trade balance: −₹16,131 Cr (Deficit); surplus rank #1174 of 1233 sub-chapters
- Share of Chapter 39: 10.01% of its exports; import side 12.33%
- Rank within Chapter 39: #4 of 26 by export value; import-side #3

### Key metrics

- Export CAGR: -6.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #102 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +60.21% in FY 2021-22
- Contribution to Ch. 39: 10.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3907

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 | 10,648.93 | 0.4639% | — | 18.99% | 13,879.47 | 0.3865% | — | 13.02% | −3,230.54 | #29 |
| FY 2019-20 | 8,007.50 | 0.3625% | −24.80% | 16.35% | 12,633.84 | 0.3766% | −8.97% | 12.56% | −4,626.34 | #41 |
| FY 2020-21 | 6,531.72 | 0.3037% | −18.43% | 12.81% | 11,695.77 | 0.4014% | −7.43% | 11.89% | −5,164.05 | #56 |
| FY 2021-22 | 10,464.50 | 0.3334% | +60.21% | 15.52% | 18,571.16 | 0.4063% | +58.79% | 12.46% | −8,106.66 | #46 |
| FY 2022-23 | 8,854.70 | 0.2446% | −15.38% | 14.39% | 20,136.39 | 0.3502% | +8.43% | 10.85% | −11,281.69 | #67 |
| FY 2023-24 | 6,154.23 | 0.1701% | −30.50% | 10.07% | 21,127.83 | 0.3762% | +4.92% | 11.69% | −14,973.60 | #109 |
| FY 2024-25 | 6,908.58 | 0.1865% | +12.26% | 10.01% | 23,039.85 | 0.3778% | +9.05% | 12.33% | −16,131.27 | #102 |

- CAGR (7-year): exports -6.96%/yr, imports 8.81%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3907 export-import analysis

### Export decline: -6.96% CAGR over 7 years

India's exports under HSN Sub-Chapter 3907 have declined at a compound annual rate of -6.96% over 7 fiscal years, falling from ₹10,648.93 Crore in FY 2018-19 to ₹6,908.58 Crore in FY 2024-25.

### HSN Sub-Chapter 3907 ranked #102 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3907 ranks #102 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #4 of 26. By trade surplus, it ranks #1174 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3907 exports

The strongest single-year export movement for HSN Sub-Chapter 3907 was recorded in FY 2021-22, when exports surged by 60.21% over the prior year.

### India records a trade deficit of ₹16,131.27 Crore in HSN Sub-Chapter 3907 goods

In FY 2024-25, India's imports of ₹23,039.85 Cr exceeded exports of ₹6,908.58 Cr, resulting in a trade deficit of ₹16,131.27 Crore — ranking #1174 of 1233 by surplus magnitude.

### Import growth of 8.81% CAGR signals stable import dependency for Polyacetals & Epoxy Resins

India's imports under HSN Sub-Chapter 3907 have grown at 8.81% CAGR, reaching ₹23,039.85 Crore in FY 2024-25.

### HSN Sub-Chapter 3907 contributes 10.01% of Chapter 39 exports — ranked #4

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3907 ranks #4 by export value — accounting for 10.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 12.33% share (rank #3).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 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/) |