--- title: "HSN Code for Other | Of Polyurethane | HSN 39259010 GST Rate" description: "Find HSN and GST Rates for 39259010 related to Other | Of Polyurethane with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39259010/" --- # HSN Code 39259010: Other | Of Polyurethane - [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/) - [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/) - [Sub-chapter 3925: Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Of polyurethane | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39259010 ? It includes Other | Of Polyurethane ### Can we claim ITC on inputs used to trade Other / Of Polyurethane? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other / Of Polyurethane? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Other / Of Polyurethane is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Of Polyurethane; Nil for exempt items if applicable). ### How much GST applies to Other / Of Polyurethane? Under HSN 39259010, Other / Of Polyurethane attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other / Of Polyurethane? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 39259010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹21 Cr (+73.34% YoY) — 0.0006% of India's total exports - Imports: ₹22 Cr (+70.39% YoY) — 0.0004% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7627 of 12657 HSN codes - Share of Sub-Chapter 3925: 3.09% of its exports; import side 2.74% - Rank within Sub-Chapter 3925: #4 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: 46.81% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4795 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +293.23% in FY 2023-24 - Contribution to Sub-Ch. 3925: 3.09% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39259010 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 Sub-Ch. 3925 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3925 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.11 | 0.0001% | — | 0.81% | 10.44 | 0.0003% | — | 1.79% | −8.33 | #6901 | | FY 2019-20 | 5.02 | 0.0002% | +137.91% | 1.11% | 7.35 | 0.0002% | −29.60% | 1.35% | −2.33 | #5845 | | FY 2020-21 | 3.32 | 0.0002% | −33.86% | 1.40% | 8.82 | 0.0003% | +20.00% | 1.67% | −5.50 | #6433 | | FY 2021-22 | 5.66 | 0.0002% | +70.48% | 1.62% | 9.12 | 0.0002% | +3.40% | 1.46% | −3.46 | #6207 | | FY 2022-23 | 3.10 | 0.0001% | −45.23% | 0.61% | 9.02 | 0.0002% | −1.10% | 1.56% | −5.92 | #6970 | | FY 2023-24 | 12.19 | 0.0003% | +293.23% | 2.07% | 12.63 | 0.0002% | +40.02% | 1.93% | −0.44 | #5460 | | FY 2024-25 | 21.13 | 0.0006% | +73.34% | 3.09% | 21.52 | 0.0004% | +70.39% | 2.74% | −0.39 | #4795 | - CAGR (7-year): exports 46.81%/yr, imports 12.81%/yr (consistently Deficit) ## Key trade insights: HSN Code 39259010 export-import analysis ### Consistent export growth: 46.81% CAGR over 7 years India's exports under HSN Code 39259010 have grown at a compound annual rate of 46.81% over 7 fiscal years, rising from ₹2.11 Crore in FY 2018-19 to ₹21.13 Crore in FY 2024-25. ### HSN Code 39259010 ranked #4795 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39259010 ranks #4795 out of 12657 HSN codes by total export value. Within Sub-Chapter 3925, it ranks #4 of 5. By trade surplus, it ranks #7627 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 39259010 exports The strongest single-year export movement for HSN Code 39259010 was recorded in FY 2023-24, when exports surged by 293.23% over the prior year. ### India records a trade deficit of ₹0.39 Crore in HSN Code 39259010 goods In FY 2024-25, India's imports of ₹21.52 Cr exceeded exports of ₹21.13 Cr, resulting in a trade deficit of ₹0.39 Crore — ranking #7627 of 12657 by surplus magnitude. ### Import growth of 12.81% CAGR signals rising demand for Other | Of Polyurethane India's imports under HSN Code 39259010 have grown at 12.81% CAGR, reaching ₹21.52 Crore in FY 2024-25. ### HSN Code 39259010 contributes 3.09% of Sub-Chapter 3925 exports — ranked #4 Among the 5 HSN codes under Sub-Chapter 3925, HSN Code 39259010 ranks #4 by export value — accounting for 3.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.74% share (rank #5). ## Related HSN Codes in Sub-Chapter 3925 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39259090: Miscellaneous Plastic Builders’ Ware](https://busy.in/hsn/hsn-39259090/) | ₹516 Cr | | #2 | [HSN Code 39252000: Doors, windows, frames, thresholds](https://busy.in/hsn/hsn-39252000/) | ₹93 Cr | | #3 | [HSN Code 39251000: Large Capacity Containers: Reservoirs, Tanks, Vats](https://busy.in/hsn/hsn-39251000/) | ₹41 Cr | | #4 | HSN Code 39259010: Other \| Of Polyurethane (this hsn code) | ₹21 Cr | | #5 | [HSN Code 39253000: Shutters/Blinds & Parts](https://busy.in/hsn/hsn-39253000/) | ₹12 Cr |