--- title: "HSN Code for Apparel Accessories (Polyurethane Foam) | HSN 39262091 GST Rate" description: "Find HSN and GST Rates for 39262091 related to Apparel Accessories (Polyurethane Foam) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39262091/" --- # HSN Code 39262091: Apparel Accessories (Polyurethane Foam) - [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 | | --- | --- | --- | --- | --- | | Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Other : Of polyurethane foam | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39262091 ? It includes Apparel Accessories (Polyurethane Foam) ### Does packaging or labelling change the GST for Apparel Accessories (Polyurethane Foam)? 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. ### How much GST applies to Apparel Accessories (Polyurethane Foam)? Under HSN 39262091, Apparel Accessories (Polyurethane Foam) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Apparel Accessories (Polyurethane Foam)? 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 Apparel Accessories (Polyurethane Foam)? 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. ### Any common misclassification issue with Apparel Accessories (Polyurethane Foam)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Apparel Accessories (Polyurethane Foam) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Apparel Accessories (Polyurethane Foam); Nil for exempt items if applicable). ## India's trade performance: HSN Code 39262091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−22.22% YoY) — 0.0000% of India's total exports - Imports: ₹9 Cr (+27.44% YoY) — 0.0001% of India's total imports - Trade balance: −₹9 Cr (Deficit); surplus rank #8998 of 12657 HSN codes - Share of Sub-Chapter 3926: 0.00% of its exports; import side 0.08% - Rank within Sub-Chapter 3926: #39 of 45 by export value; import-side #23 ### Key metrics - Export CAGR: -4.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9908 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +300.00% in FY 2021-22 - Contribution to Sub-Ch. 3926: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39262091 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% | — | 0.00% | 5.86 | 0.0002% | — | 0.09% | −5.77 | #9231 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | 5.60 | 0.0002% | −4.44% | 0.09% | −5.57 | #9613 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | 4.58 | 0.0002% | −18.21% | 0.07% | −4.57 | #9985 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +300.00% | 0.00% | 8.77 | 0.0002% | +91.48% | 0.10% | −8.73 | #9874 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +150.00% | 0.00% | 10.12 | 0.0002% | +15.39% | 0.11% | −10.02 | #9640 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −10.00% | 0.00% | 7.07 | 0.0001% | −30.14% | 0.07% | −6.98 | #9818 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −22.22% | 0.00% | 9.01 | 0.0001% | +27.44% | 0.08% | −8.94 | #9908 | - CAGR (7-year): exports -4.10%/yr, imports 7.43%/yr (consistently Deficit) ## Key trade insights: HSN Code 39262091 export-import analysis ### Export decline: -4.10% CAGR over 7 years India's exports under HSN Code 39262091 have declined at a compound annual rate of -4.10% over 7 fiscal years, falling from ₹0.09 Crore in FY 2018-19 to ₹0.07 Crore in FY 2024-25. ### HSN Code 39262091 ranked #9908 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39262091 ranks #9908 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #39 of 45. By trade surplus, it ranks #8998 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39262091 exports The strongest single-year export movement for HSN Code 39262091 was recorded in FY 2021-22, when exports surged by 300.00% over the prior year. ### India records a trade deficit of ₹8.94 Crore in HSN Code 39262091 goods In FY 2024-25, India's imports of ₹9.01 Cr exceeded exports of ₹0.07 Cr, resulting in a trade deficit of ₹8.94 Crore — ranking #8998 of 12657 by surplus magnitude. ### Import growth of 7.43% CAGR signals stable import dependency for Apparel Accessories (Polyurethane Foam) India's imports under HSN Code 39262091 have grown at 7.43% CAGR, reaching ₹9.01 Crore in FY 2024-25. ### HSN Code 39262091 contributes 0.00% of Sub-Chapter 3926 exports — ranked #39 Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39262091 ranks #39 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #23). ## 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 | | #39 | HSN Code 39262091: Apparel Accessories (Polyurethane Foam) (this hsn code) | < ₹1 Crore |