---
title: "HSN Code for Decorative Sheets: Statuettes | HSN 39264059 GST Rate"
description: "Find HSN and GST Rates for 39264059 related to Decorative Sheets: Statuettes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39264059/"
---

# HSN Code 39264059: Decorative Sheets: Statuettes

- [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 : Decorative sheets : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39264059 ?

It includes Decorative Sheets: Statuettes

### Any common misclassification issue with Decorative Sheets: Statuettes?

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 Decorative Sheets: Statuettes is sold with other items?

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

### How much GST applies to Decorative Sheets: Statuettes?

Under HSN 39264059, Decorative Sheets: Statuettes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Decorative Sheets: Statuettes?

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.

### Do e‑way bill and e‑invoice apply for Decorative Sheets: Statuettes?

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 39264059 (FY 2024-25)

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

- Exports: ₹1 Cr (−24.16% YoY) — 0.0000% of India's total exports
- Imports: ₹35 Cr (+41.32% YoY) — 0.0006% of India's total imports
- Trade balance: −₹34 Cr (Deficit); surplus rank #9950 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.02% of its exports; import side 0.33%
- Rank within Sub-Chapter 3926: #28 of 45 by export value; import-side #13

### Key metrics

- Export CAGR: -1.07% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7973 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +165.52% in FY 2022-23
- Contribution to Sub-Ch. 3926: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39264059

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 | 1.44 | 0.0001% | — | 0.03% | 31.79 | 0.0009% | — | 0.51% | −30.35 | #7282 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −74.31% | 0.01% | 18.92 | 0.0006% | −40.48% | 0.29% | −18.55 | #8433 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +5.41% | 0.01% | 19.55 | 0.0007% | +3.33% | 0.28% | −19.16 | #8412 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +123.08% | 0.01% | 33.00 | 0.0007% | +68.80% | 0.37% | −32.13 | #8097 |
| FY 2022-23 | 2.31 | 0.0001% | +165.52% | 0.04% | 30.92 | 0.0005% | −6.30% | 0.33% | −28.61 | #7282 |
| FY 2023-24 | 1.78 | 0.0000% | −22.94% | 0.03% | 24.83 | 0.0004% | −19.70% | 0.25% | −23.05 | #7694 |
| FY 2024-25 | 1.35 | 0.0000% | −24.16% | 0.02% | 35.09 | 0.0006% | +41.32% | 0.33% | −33.74 | #7973 |

- CAGR (7-year): exports -1.07%/yr, imports 1.66%/yr (consistently Deficit)

## Key trade insights: HSN Code 39264059 export-import analysis

### Export decline: -1.07% CAGR over 7 years

India's exports under HSN Code 39264059 have declined at a compound annual rate of -1.07% over 7 fiscal years, falling from ₹1.44 Crore in FY 2018-19 to ₹1.35 Crore in FY 2024-25.

### HSN Code 39264059 ranked #7973 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39264059 ranks #7973 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #28 of 45. By trade surplus, it ranks #9950 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39264059 exports

The strongest single-year export movement for HSN Code 39264059 was recorded in FY 2022-23, when exports surged by 165.52% over the prior year.

### India records a trade deficit of ₹33.74 Crore in HSN Code 39264059 goods

In FY 2024-25, India's imports of ₹35.09 Cr exceeded exports of ₹1.35 Cr, resulting in a trade deficit of ₹33.74 Crore — ranking #9950 of 12657 by surplus magnitude.

### Import growth of 1.66% CAGR signals stable import dependency for Decorative Sheets: Statuettes

India's imports under HSN Code 39264059 have grown at 1.66% CAGR, reaching ₹35.09 Crore in FY 2024-25.

### HSN Code 39264059 contributes 0.02% of Sub-Chapter 3926 exports — ranked #28

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39264059 ranks #28 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.33% share (rank #13).

## 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 |
| #28 | HSN Code 39264059: Decorative Sheets: Statuettes (this hsn code) | ₹1 Cr |