---
title: "HSN Code for Polyurethane foam, office/s1 | HSN 39261091 GST Rate"
description: "Find HSN and GST Rates for 39261091 related to Polyurethane foam, office/s1 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39261091/"
---

# HSN Code 39261091: Polyurethane foam, office/s1

- [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 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Office or school supplies : Other : Of polyurethane foam | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39261091 ?

It includes Polyurethane foam, office/s1

### How much GST applies to Polyurethane foam, office/s1?

Under HSN 39261091, Polyurethane foam, office/s1 attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Polyurethane foam, office/s1 is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethane foam, office/s1; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Polyurethane foam, office/s1?

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.

### Can we claim ITC on inputs used to trade Polyurethane foam, office/s1?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Polyurethane foam, office/s1?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 39261091 (FY 2024-25)

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

- Exports: ₹2 Cr (+26.19% YoY) — 0.0001% of India's total exports
- Imports: ₹5 Cr (+152.22% YoY) — 0.0001% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8263 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.03% of its exports; import side 0.04%
- Rank within Sub-Chapter 3926: #24 of 45 by export value; import-side #29

### Key metrics

- Export CAGR: 24.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7550 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +304.00% in FY 2021-22
- Contribution to Sub-Ch. 3926: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39261091

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. 3926 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3926 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 1.25 | 0.0000% | — | 0.02% | −0.69 | #8093 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +64.29% | 0.02% | 1.47 | 0.0000% | +17.60% | 0.02% | −0.55 | #7689 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −72.83% | 0.01% | 3.80 | 0.0001% | +158.50% | 0.05% | −3.55 | #8720 |
| FY 2021-22 | 1.01 | 0.0000% | +304.00% | 0.02% | 3.62 | 0.0001% | −4.74% | 0.04% | −2.61 | #7966 |
| FY 2022-23 | 1.27 | 0.0000% | +25.74% | 0.02% | 5.17 | 0.0001% | +42.82% | 0.05% | −3.90 | #7888 |
| FY 2023-24 | 1.68 | 0.0000% | +32.28% | 0.02% | 1.80 | 0.0000% | −65.18% | 0.02% | −0.12 | #7752 |
| FY 2024-25 | 2.12 | 0.0001% | +26.19% | 0.03% | 4.54 | 0.0001% | +152.22% | 0.04% | −2.42 | #7550 |

- CAGR (7-year): exports 24.84%/yr, imports 23.98%/yr (consistently Deficit)

## Key trade insights: HSN Code 39261091 export-import analysis

### Consistent export growth: 24.84% CAGR over 7 years

India's exports under HSN Code 39261091 have grown at a compound annual rate of 24.84% over 7 fiscal years, rising from ₹0.56 Crore in FY 2018-19 to ₹2.12 Crore in FY 2024-25.

### HSN Code 39261091 ranked #7550 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39261091 ranks #7550 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #24 of 45. By trade surplus, it ranks #8263 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39261091 exports

The strongest single-year export movement for HSN Code 39261091 was recorded in FY 2021-22, when exports surged by 304.00% over the prior year.

### India records a trade deficit of ₹2.42 Crore in HSN Code 39261091 goods

In FY 2024-25, India's imports of ₹4.54 Cr exceeded exports of ₹2.12 Cr, resulting in a trade deficit of ₹2.42 Crore — ranking #8263 of 12657 by surplus magnitude.

### Import growth of 23.98% CAGR signals rising demand for Polyurethane foam, office/s1

India's imports under HSN Code 39261091 have grown at 23.98% CAGR, reaching ₹4.54 Crore in FY 2024-25.

### HSN Code 39261091 contributes 0.03% of Sub-Chapter 3926 exports — ranked #24

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39261091 ranks #24 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #29).

## Related HSN Codes in Sub-Chapter 3926

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39269099: Plastic Bangles](https://busy.in/hsn/hsn-39269099/) | ₹4,288 Cr |
| #2 | [HSN Code 39269080: Polypropylene articles](https://busy.in/hsn/hsn-39269080/) | ₹2,205 Cr |
| #3 | [HSN Code 39269069: Other \| Hangers](https://busy.in/hsn/hsn-39269069/) | ₹439 Cr |
| #4 | [HSN Code 39269010: Other \| Pvc Belt Conveyor](https://busy.in/hsn/hsn-39269010/) | ₹170 Cr |
| #5 | [HSN Code 39261099: Office/School Supplies\| Other](https://busy.in/hsn/hsn-39261099/) | ₹119 Cr |
| #6 | [HSN Code 39269049: Other Plastic Fittings (Leather)](https://busy.in/hsn/hsn-39269049/) | ₹77 Cr |
| #7 | [HSN Code 39269029: Couplers, O rings](https://busy.in/hsn/hsn-39269029/) | ₹50 Cr |
| #8 | [HSN Code 39263090: Fittings for furniture](https://busy.in/hsn/hsn-39263090/) | ₹45 Cr |
| #9 | [HSN Code 39269079: Other Plastic/Nylon Hammers/Liners](https://busy.in/hsn/hsn-39269079/) | ₹34 Cr |
| #10 | [HSN Code 39261019: Other Office Supplies](https://busy.in/hsn/hsn-39261019/) | ₹31 Cr |
| #24 | HSN Code 39261091: Polyurethane foam, office/s1 (this hsn code) | ₹2 Cr |