--- title: "HSN Code for Polyurethane Foam Household Decoration | HSN 39264041 GST Rate" description: "Find HSN and GST Rates for 39264041 related to Polyurethane Foam Household Decoration with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39264041/" --- # HSN Code 39264041: Polyurethane Foam Household Decoration - [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 : Table and other household articles (including hotel and restaurant) for decoration : Of polyurethane foam | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39264041 ? It includes Polyurethane Foam Household Decoration ### Does packaging or labelling change the GST for Polyurethane Foam Household Decoration? 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. ### Any common misclassification issue with Polyurethane Foam Household Decoration? 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 Household Decoration? Under HSN 39264041, Polyurethane Foam Household Decoration attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Polyurethane Foam Household Decoration? 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 Household Decoration? 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. ## India's trade performance: HSN Code 39264041 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+157.89% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7669 of 12657 HSN codes - Share of Sub-Chapter 3926: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 3926: #43 of 45 by export value; import-side #38 ### Key metrics - Export CAGR: -8.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +271.43% in FY 2019-20 - Contribution to Sub-Ch. 3926: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39264041 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% | −0.26 | #9371 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +271.43% | 0.01% | 1.25 | 0.0000% | +278.79% | 0.02% | −0.99 | #8661 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −69.23% | 0.00% | < ₹1 Crore | 0.0000% | −89.60% | 0.00% | −0.05 | #9338 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −25.00% | 0.00% | < ₹1 Crore | 0.0000% | +53.85% | 0.00% | −0.14 | #9749 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | < ₹1 Crore | 0.0000% | +20.00% | 0.00% | −0.22 | #10152 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | < ₹1 Crore | 0.0000% | −20.83% | 0.00% | −0.15 | #10146 | | FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | +157.89% | 0.00% | −0.45 | #10112 | - CAGR (7-year): exports -8.91%/yr, imports 6.81%/yr (consistently Deficit) ## Key trade insights: HSN Code 39264041 export-import analysis ### Export decline: -8.91% CAGR over 7 years India's exports under HSN Code 39264041 have declined at a compound annual rate of -8.91% over 7 fiscal years, falling from ₹0.07 Crore in FY 2018-19 to ₹0.04 Crore in FY 2024-25. ### HSN Code 39264041 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39264041 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #43 of 45. By trade surplus, it ranks #7669 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 39264041 exports The strongest single-year export movement for HSN Code 39264041 was recorded in FY 2019-20, when exports surged by 271.43% over the prior year. ### India records a trade deficit of ₹0.45 Crore in HSN Code 39264041 goods In FY 2024-25, India's imports of ₹0.49 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹0.45 Crore — ranking #7669 of 12657 by surplus magnitude. ### Import growth of 6.81% CAGR signals stable import dependency for Polyurethane Foam Household Decoration India's imports under HSN Code 39264041 have grown at 6.81% CAGR, reaching ₹0.49 Crore in FY 2024-25. ### HSN Code 39264041 contributes 0.00% of Sub-Chapter 3926 exports — ranked #43 Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39264041 ranks #43 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 #38). ## 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 | | #43 | HSN Code 39264041: Polyurethane Foam Household Decoration (this hsn code) | < ₹1 Crore |