--- title: "HSN Code for Polyurethane Foam Statuettes & Ornamental Articles | HSN 39264031 GST Rate" description: "Find HSN and GST Rates for 39264031 related to Polyurethane Foam Statuettes & Ornamental Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39264031/" --- # HSN Code 39264031: Polyurethane Foam Statuettes & Ornamental Articles - [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 | | --- | --- | --- | --- | --- | | Statuettes and other ornamental articles :Statuettes : Of polyurethane foam | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39264031 ? It includes Polyurethane Foam Statuettes & Ornamental Articles ### Can we claim ITC on inputs used to trade Polyurethane Foam Statuettes & Ornamental Articles? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Polyurethane Foam Statuettes & Ornamental Articles? 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 should mixed supplies be billed when Polyurethane Foam Statuettes & Ornamental Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethane Foam Statuettes & Ornamental Articles; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Polyurethane Foam Statuettes & Ornamental Articles? 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 Polyurethane Foam Statuettes & Ornamental Articles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Polyurethane Foam Statuettes & Ornamental Articles? Under HSN 39264031, Polyurethane Foam Statuettes & Ornamental Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 39264031 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−93.94% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5588 of 12657 HSN codes - Share of Sub-Chapter 3926: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 3926: #44 of 45 by export value; import-side #45 ### Key metrics - Export CAGR: 0.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +400.00% in FY 2019-20 - Contribution to Sub-Ch. 3926: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39264031 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% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.78 | #9774 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +400.00% | 0.00% | < ₹1 Crore | 0.0000% | −16.25% | 0.01% | −0.57 | #9172 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −10.00% | 0.00% | < ₹1 Crore | 0.0000% | −85.07% | 0.00% | −0.01 | #9278 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +55.56% | 0.00% | < ₹1 Crore | 0.0000% | −70.00% | 0.00% | +0.11 | #9373 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +185.71% | 0.01% | < ₹1 Crore | 0.0000% | +633.33% | 0.00% | +0.18 | #8854 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −17.50% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.33 | #9115 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −93.94% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.01 | #10305 | - CAGR (7-year): exports 0.00%/yr, imports -51.83%/yr (consistently Surplus) ## Key trade insights: HSN Code 39264031 export-import analysis ### Consistent export growth: 0.00% CAGR over 7 years India's exports under HSN Code 39264031 have grown at a compound annual rate of 0.00% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25. ### HSN Code 39264031 ranked #10305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39264031 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #44 of 45. By trade surplus, it ranks #5588 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39264031 exports The strongest single-year export movement for HSN Code 39264031 was recorded in FY 2019-20, when exports surged by 400.00% over the prior year. ### India maintains a trade surplus of ₹0.01 Crore in HSN Code 39264031 goods In FY 2024-25, India's exports of ₹0.02 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5588 of 12657 by surplus magnitude. ### Import growth of -51.83% CAGR signals stable import dependency for Polyurethane Foam Statuettes & Ornamental Articles India's imports under HSN Code 39264031 have grown at -51.83% CAGR, reaching ₹0.01 Crore in FY 2024-25. ### HSN Code 39264031 contributes 0.00% of Sub-Chapter 3926 exports — ranked #44 Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39264031 ranks #44 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #45). ## 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 | | #44 | HSN Code 39264031: Polyurethane Foam Statuettes & Ornamental Articles (this hsn code) | < ₹1 Crore |