---
title: "HSN Code for Office/School Supplies| Other | HSN 39261099 GST Rate"
description: "Find HSN and GST Rates for 39261099 related to Office/School Supplies| Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39261099/"
---

# HSN Code 39261099: Office/School Supplies| Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39261099 ?

It includes Office/School Supplies| Other

### How much GST applies to Office/School Supplies/ Other?

Under HSN 39261099, Office/School Supplies/ Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Office/School Supplies/ Other?

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 Office/School Supplies/ Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Office/School Supplies/ Other; Nil for exempt items if applicable).

### Any common misclassification issue with Office/School Supplies/ Other?

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

### Does packaging or labelling change the GST for Office/School Supplies/ Other?

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 39261099 (FY 2024-25)

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

- Exports: ₹119 Cr (−9.16% YoY) — 0.0032% of India's total exports
- Imports: ₹21 Cr (+33.16% YoY) — 0.0003% of India's total imports
- Trade balance: ₹98 Cr (Surplus); surplus rank #1617 of 12657 HSN codes
- Share of Sub-Chapter 3926: 1.56% of its exports; import side 0.19%
- Rank within Sub-Chapter 3926: #5 of 45 by export value; import-side #19

### Key metrics

- Export CAGR: -5.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2446 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +31.93% in FY 2022-23
- Contribution to Sub-Ch. 3926: 1.56% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39261099

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 | 167.39 | 0.0073% | — | 3.96% | 23.33 | 0.0007% | — | 0.38% | +144.06 | #1484 |
| FY 2019-20 | 136.14 | 0.0062% | −18.67% | 3.11% | 15.11 | 0.0005% | −35.23% | 0.23% | +121.03 | #1672 |
| FY 2020-21 | 110.73 | 0.0051% | −18.66% | 2.43% | 11.13 | 0.0004% | −26.34% | 0.16% | +99.60 | #1959 |
| FY 2021-22 | 117.06 | 0.0037% | +5.72% | 1.75% | 10.61 | 0.0002% | −4.67% | 0.12% | +106.45 | #2207 |
| FY 2022-23 | 154.44 | 0.0043% | +31.93% | 2.52% | 11.84 | 0.0002% | +11.59% | 0.13% | +142.60 | #2018 |
| FY 2023-24 | 130.87 | 0.0036% | −15.26% | 1.94% | 15.74 | 0.0003% | +32.94% | 0.16% | +115.13 | #2259 |
| FY 2024-25 | 118.88 | 0.0032% | −9.16% | 1.56% | 20.96 | 0.0003% | +33.16% | 0.19% | +97.92 | #2446 |

- CAGR (7-year): exports -5.54%/yr, imports -1.77%/yr (consistently Surplus)

## Key trade insights: HSN Code 39261099 export-import analysis

### Export decline: -5.54% CAGR over 7 years

India's exports under HSN Code 39261099 have declined at a compound annual rate of -5.54% over 7 fiscal years, falling from ₹167.39 Crore in FY 2018-19 to ₹118.88 Crore in FY 2024-25.

### HSN Code 39261099 ranked #2446 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39261099 ranks #2446 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #5 of 45. By trade surplus, it ranks #1617 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39261099 exports

The strongest single-year export movement for HSN Code 39261099 was recorded in FY 2022-23, when exports surged by 31.93% over the prior year.

### India maintains a trade surplus of ₹97.92 Crore in HSN Code 39261099 goods

In FY 2024-25, India's exports of ₹118.88 Cr exceeded imports of ₹20.96 Cr, resulting in a trade surplus of ₹97.92 Crore — ranking #1617 of 12657 by surplus magnitude.

### Import growth of -1.77% CAGR signals stable import dependency for Office/School Supplies| Other

India's imports under HSN Code 39261099 have grown at -1.77% CAGR, reaching ₹20.96 Crore in FY 2024-25.

### HSN Code 39261099 contributes 1.56% of Sub-Chapter 3926 exports — ranked #5

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39261099 ranks #5 by export value — accounting for 1.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.19% share (rank #19).

## 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 (this hsn code) | ₹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 |