---
title: "HSN Code for Polyurethane foam furniture fittings | HSN 39263010 GST Rate"
description: "Find HSN and GST Rates for 39263010 related to Polyurethane foam furniture fittings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39263010/"
---

# HSN Code 39263010: Polyurethane foam furniture fittings

- [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 |
| --- | --- | --- | --- | --- |
| Fittings for furniture, coach work or the like : Of polyurethane foam | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39263010 ?

It includes Polyurethane foam furniture fittings

### Can we claim ITC on inputs used to trade Polyurethane foam furniture fittings?

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 Polyurethane foam furniture fittings?

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 much GST applies to Polyurethane foam furniture fittings?

Under HSN 39263010, Polyurethane foam furniture fittings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Polyurethane foam furniture fittings?

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 Polyurethane foam furniture fittings is sold with other items?

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

## India's trade performance: HSN Code 39263010 (FY 2024-25)

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

- Exports: < ₹1 Crore (−28.57% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−53.92% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5468 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.01% of its exports; import side 0.00%
- Rank within Sub-Chapter 3926: #33 of 45 by export value; import-side #39

### Key metrics

- Export CAGR: -27.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8828 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +70.73% in FY 2023-24
- Contribution to Sub-Ch. 3926: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39263010

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 | 3.32 | 0.0001% | — | 0.08% | 3.68 | 0.0001% | — | 0.06% | −0.36 | #6351 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −87.05% | 0.01% | 2.74 | 0.0001% | −25.54% | 0.04% | −2.31 | #8308 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −34.88% | 0.01% | < ₹1 Crore | 0.0000% | −86.50% | 0.01% | −0.09 | #8649 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +25.00% | 0.01% | < ₹1 Crore | 0.0000% | −2.70% | 0.00% | −0.01 | #8839 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +17.14% | 0.01% | 2.11 | 0.0000% | +486.11% | 0.02% | −1.70 | #8839 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +70.73% | 0.01% | 1.02 | 0.0000% | −51.66% | 0.01% | −0.32 | #8541 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −28.57% | 0.01% | < ₹1 Crore | 0.0000% | −53.92% | 0.00% | +0.03 | #8828 |

- CAGR (7-year): exports -27.06%/yr, imports -29.04%/yr (consistently Surplus)

## Key trade insights: HSN Code 39263010 export-import analysis

### Export decline: -27.06% CAGR over 7 years

India's exports under HSN Code 39263010 have declined at a compound annual rate of -27.06% over 7 fiscal years, falling from ₹3.32 Crore in FY 2018-19 to ₹0.50 Crore in FY 2024-25.

### HSN Code 39263010 ranked #8828 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39263010 ranks #8828 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #33 of 45. By trade surplus, it ranks #5468 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 39263010 exports

The strongest single-year export movement for HSN Code 39263010 was recorded in FY 2023-24, when exports surged by 70.73% over the prior year.

### India maintains a trade surplus of ₹0.03 Crore in HSN Code 39263010 goods

In FY 2024-25, India's exports of ₹0.50 Cr exceeded imports of ₹0.47 Cr, resulting in a trade surplus of ₹0.03 Crore — ranking #5468 of 12657 by surplus magnitude.

### Import growth of -29.04% CAGR signals stable import dependency for Polyurethane foam furniture fittings

India's imports under HSN Code 39263010 have grown at -29.04% CAGR, reaching ₹0.47 Crore in FY 2024-25.

### HSN Code 39263010 contributes 0.01% of Sub-Chapter 3926 exports — ranked #33

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39263010 ranks #33 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #39).

## 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 |
| #33 | HSN Code 39263010: Polyurethane foam furniture fittings (this hsn code) | < ₹1 Crore |