3907 HSN Code: Polyacetals & Epoxy Resins

HSN Sub Chapter 3907 represents Polyacetals & Epoxy Resins under GST classification. This code helps businesses identify Polyacetals & Epoxy Resins correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 3907, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Polyacetals & Epoxy Resins.

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New GST Rate for HSN Code 3907

GST Rate for Polyacetals & Epoxy Resins under HSN Code 3907. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

39

HSN Code

3907

HSN Description

Polyacetals , other polyethers and epoxide resins, in primary forms ;polycarbonates , alkyd resins ,polyallylesters and other polyesters , in primary forms

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3907

Following tariff HSN codes fall under Polyacetals & Epoxy Resins.

Tariff HSN

39071000

Description

Polyacetals

Tariff HSN

39072010

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyethers:poly (ether alcohols)

Tariff HSN

39072090

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyethers:other

Tariff HSN

39072100

Description

Other polyethers: Bis(polyoxyethylene) methylphosphonate

Tariff HSN

39072910

Description

Other polyethers: Other: Poly(ether alcohols)

Tariff HSN

39072990

Description

Other polyethers: Other: Other

Tariff HSN

39073010

Description

Epoxide resins : Epoxy resins

Tariff HSN

39073090

Description

Epoxide resins : Other

Tariff HSN

39074000

Description

Polycarbonates

Tariff HSN

39075000

Description

Alkyd resins

Tariff HSN

39076010

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate):having an intrinsic viscosity of less than 0.64 dl/g

Tariff HSN

39076020

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): having an intrinsic viscosity of not less than 0.64 dl/g and not greater than 0.72 dl/g

Tariff HSN

39076090

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - poly (ethylene terepthalate): other (including clean, clourless grades)

Tariff HSN

39076110

Description

Poly (ethylene terepthalate) : Having a viscosity number of 78 ml/g or higher : PET flake (chip)

Tariff HSN

39076190

Description

Poly (ethylene terepthalate) : Having a viscosity number of 78 ml/g or higher : Other primary form

Tariff HSN

39076930

Description

Poly (ethylene terepthalate) : Other : PET flake (chip)

Tariff HSN

39076990

Description

Poly (ethylene terepthalate) : Other : Other primary form

Tariff HSN

39077000

Description

Poly (Lactic Acid)

Tariff HSN

39079110

Description

Other polyesters : Unsaturated : Maleic resins

Tariff HSN

39079120

Description

Other polyesters : Unsaturated : Polyester or contract resins

Tariff HSN

39079130

Description

Other polyesters : Unsaturated : Fumeric resins

Tariff HSN

39079140

Description

Other polyesters : Unsaturated : Diallylphthalate resins

Tariff HSN

39079150

Description

Other polyesters : Unsaturated : Poly (butylene terepthalate)

Tariff HSN

39079190

Description

Other polyesters : Unsaturated : Other

Tariff HSN

39079900

Description

Other polyesters : Other

Tariff HSN

39079910

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other :diallyl phthalate resins

Tariff HSN

39079920

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other : poly(butylene terepthalate)

Tariff HSN

39079990

Description

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms - other polyesters : other :other

India’s Trade Performance — HSN Sub-Chapter 3907 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

₹6,909 Cr

+12.26% vs FY 2023-24

0.1865% of India’s total exports

India’s Imports

FY 2024-25

₹23,040 Cr

+9.05% vs FY 2023-24

0.3778% of India’s total imports

Trade Balance

FY 2024-25

−₹16,131 Cr

Trade Deficit

Surplus rank #1174 of 1233 subchapters

% of Chapter 39

FY 2024-25

10.01%

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

Import side: 12.33% of Chapter 39’s imports

Rank Within Chapter 39

FY 2024-25

#4 of 26

Position by export value among subchapters in Chapter 39

Import-side rank: #3 of 26

At a glance

−6.96%

Export CAGR

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

#102

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+60.21%

Peak Growth Year

FY 2021-22 · strongest single-year move

10.01%

Contribution to Ch. 39

Share of Chapter 39 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #29

Balance

−3,230.54

Exports

10,648.93 ₹ Cr

0.4639% share

— YoY

18.99% of Ch. 39

Imports

13,879.47 ₹ Cr

0.3865% share

— YoY

13.02% of Ch. 39

FY 2019-20 Exp. Rank #41

Balance

−4,626.34

Exports

8,007.50 ₹ Cr

0.3625% share

−24.80% YoY

16.35% of Ch. 39

Imports

12,633.84 ₹ Cr

0.3766% share

−8.97% YoY

12.56% of Ch. 39

FY 2020-21 Exp. Rank #56

Balance

−5,164.05

Exports

6,531.72 ₹ Cr

0.3037% share

−18.43% YoY

12.81% of Ch. 39

Imports

11,695.77 ₹ Cr

0.4014% share

−7.43% YoY

11.89% of Ch. 39

FY 2021-22 Exp. Rank #46

Balance

−8,106.66

Exports

10,464.50 ₹ Cr

0.3334% share

+60.21% YoY

15.52% of Ch. 39

Imports

18,571.16 ₹ Cr

0.4063% share

+58.79% YoY

12.46% of Ch. 39

FY 2022-23 Exp. Rank #67

Balance

−11,281.69

Exports

8,854.70 ₹ Cr

0.2446% share

−15.38% YoY

14.39% of Ch. 39

Imports

20,136.39 ₹ Cr

0.3502% share

+8.43% YoY

10.85% of Ch. 39

FY 2023-24 Exp. Rank #109

Balance

−14,973.60

Exports

6,154.23 ₹ Cr

0.1701% share

−30.50% YoY

10.07% of Ch. 39

Imports

21,127.83 ₹ Cr

0.3762% share

+4.92% YoY

11.69% of Ch. 39

FY 2024-25 Exp. Rank #102

Balance

−16,131.27

Exports

6,908.58 ₹ Cr

0.1865% share

+12.26% YoY

10.01% of Ch. 39

Imports

23,039.85 ₹ Cr

0.3778% share

+9.05% YoY

12.33% of Ch. 39

CAGR · 7-Year

Exports

−6.96% /yr

Imports

8.81% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3907 ranks #102 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3907 and GST compliance.

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.

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.

Explore More HSN Codes from Chapter 39