---
title: "HSN Code for Statuettes: Other ornamental articles | HSN 39264039 GST Rate"
description: "Find HSN and GST Rates for 39264039 related to Statuettes: Other ornamental articles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39264039/"
---

# HSN Code 39264039: Statuettes: Other 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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39264039 ?

It includes Statuettes: Other ornamental articles

### How should mixed supplies be billed when Statuettes: Other ornamental articles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Statuettes: Other ornamental articles; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Statuettes: Other 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.

### Does packaging or labelling change the GST for Statuettes: Other 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.

### Can we claim ITC on inputs used to trade Statuettes: Other 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.

### Any common misclassification issue with Statuettes: Other 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.

## India's trade performance: HSN Code 39264039 (FY 2024-25)

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

- Exports: ₹19 Cr (+7.10% YoY) — 0.0005% of India's total exports
- Imports: ₹31 Cr (+59.07% YoY) — 0.0005% of India's total imports
- Trade balance: −₹12 Cr (Deficit); surplus rank #9181 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.25% of its exports; import side 0.29%
- Rank within Sub-Chapter 3926: #12 of 45 by export value; import-side #14

### Key metrics

- Export CAGR: 37.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4941 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +186.45% in FY 2021-22
- Contribution to Sub-Ch. 3926: 0.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39264039

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 | 2.81 | 0.0001% | — | 0.07% | 27.62 | 0.0008% | — | 0.45% | −24.81 | #6551 |
| FY 2019-20 | 4.00 | 0.0002% | +42.35% | 0.09% | 23.63 | 0.0007% | −14.45% | 0.37% | −19.63 | #6121 |
| FY 2020-21 | 5.46 | 0.0003% | +36.50% | 0.12% | 9.62 | 0.0003% | −59.29% | 0.14% | −4.16 | #5834 |
| FY 2021-22 | 15.64 | 0.0005% | +186.45% | 0.23% | 17.87 | 0.0004% | +85.76% | 0.20% | −2.23 | #4923 |
| FY 2022-23 | 23.58 | 0.0007% | +50.77% | 0.39% | 23.38 | 0.0004% | +30.83% | 0.25% | +0.20 | #4479 |
| FY 2023-24 | 17.89 | 0.0005% | −24.13% | 0.26% | 19.45 | 0.0003% | −16.81% | 0.20% | −1.56 | #4918 |
| FY 2024-25 | 19.16 | 0.0005% | +7.10% | 0.25% | 30.94 | 0.0005% | +59.07% | 0.29% | −11.78 | #4941 |

- CAGR (7-year): exports 37.70%/yr, imports 1.91%/yr (consistently Deficit)

## Key trade insights: HSN Code 39264039 export-import analysis

### Consistent export growth: 37.70% CAGR over 7 years

India's exports under HSN Code 39264039 have grown at a compound annual rate of 37.70% over 7 fiscal years, rising from ₹2.81 Crore in FY 2018-19 to ₹19.16 Crore in FY 2024-25.

### HSN Code 39264039 ranked #4941 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39264039 ranks #4941 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #12 of 45. By trade surplus, it ranks #9181 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39264039 exports

The strongest single-year export movement for HSN Code 39264039 was recorded in FY 2021-22, when exports surged by 186.45% over the prior year.

### India records a trade deficit of ₹11.78 Crore in HSN Code 39264039 goods

In FY 2024-25, India's imports of ₹30.94 Cr exceeded exports of ₹19.16 Cr, resulting in a trade deficit of ₹11.78 Crore — ranking #9181 of 12657 by surplus magnitude.

### Import growth of 1.91% CAGR signals stable import dependency for Statuettes: Other ornamental articles

India's imports under HSN Code 39264039 have grown at 1.91% CAGR, reaching ₹30.94 Crore in FY 2024-25.

### HSN Code 39264039 contributes 0.25% of Sub-Chapter 3926 exports — ranked #12

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39264039 ranks #12 by export value — accounting for 0.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.29% share (rank #14).

## 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 |
| #12 | HSN Code 39264039: Statuettes: Other ornamental articles (this hsn code) | ₹19 Cr |