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HSN Code 39264059: Other Plastic Decorative Sheets

HSN Code 39264059 represents Other Plastic Decorative Sheets under GST classification. This code helps businesses identify Other Plastic Decorative Sheets correctly for billing, taxation, and trade. With HSN Code 39264059, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Plastic Decorative Sheets.

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Description of Goods for HSN Code 39264059

HSN Code 39264059 relates to the following description.

Description of Goods

Statuettes and other ornamental articles : Decorative sheets : Other

Chapter

39 - Plastics and articles thereof

Sub Chapter

3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 39264059 not include?

Other Plastic Decorative Sheets does not include products with the following descriptions.

Office or school supplies : Office supplies of a kind classified as stationery other than pins, clips, and writing instruments : Of polyurethane foam

Office or school supplies : Office supplies of a kind classified as stationery other than pins, clips, and writing instruments : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Gloves : Disposable

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Gloves : Non-disposable

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Aprons : Of polyurethane foam

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Aprons : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Plastic stickers for garments : Of polyurethane foam

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Plastic stickers for garments : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Collar stays, patties, butterfly, shoulder-pads and other stays : Of polyurethane foam

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Collar stays, patties, butterfly, shoulder-pads and other stays : Other

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Other : Of polyurethane foam

Articles of apparel and clothing accessories (including gloves, mittens and mitts) : Other : Other

Statuettes and other ornamental articles :Statuettes : Of polyurethane foam

Statuettes and other ornamental articles : Table and other household articles (including hotel and restaurant) for decoration : Of polyurethane foam

Statuettes and other ornamental articles : Table and other household articles (including hotel and restaurant) for decoration : Other

Statuettes and other ornamental articles : Decorative sheets : Of polyurethane foam

Other : Couplers, packing rings, O rings and the like: Of polyurethane foam

Other : Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: Of polyurethane foam

Other : Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: Other

Other : Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods : Of polyurethane foam

Other : Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods : Other

Other : Retroreflective sheeting of other than of heading 3920 : Of polyurethane foam

Other : Plastic or nylon tipped hammers; insulating liner of nylon , HDPE : Of polyurethane foam

Other : Plastic or nylon tipped hammers; insulating liner of nylon , HDPE : Other

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India’s Trade Performance — HSN Code 39264059 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

−33.33% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹25 Cr

−28.84% vs FY 2024-25

0.0004% of India’s total imports

Trade Balance

FY 2025-26

−₹24 Cr

Trade Deficit

Surplus rank #9734 of 12872 HSN codes

% of Sub-Chapter 3926

FY 2025-26

0.01%

Share of Sub-Chapter 3926’s total exports in FY 2025-26

Import side: 0.19% of Sub-Chapter 3926’s imports

Rank Within Sub-Chapter 3926

FY 2025-26

#29 of 45

Position by export value among HSN codes in Sub-Chapter 3926

Import-side rank: #19 of 45

At a glance

−6.49%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#8479

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+165.52%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.01%

Contribution to Sub-Ch. 3926

Share of Sub-Chapter 3926 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 39264059

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #7282

Balance

−30.35

Exports

1.44 ₹ Cr

0.0001% share

— YoY

0.03% of Sub-Ch. 3926

Imports

31.79 ₹ Cr

0.0009% share

— YoY

0.51% of Sub-Ch. 3926

FY 2019-20 Exp. Rank #8433

Balance

−18.55

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−74.31% YoY

0.01% of Sub-Ch. 3926

Imports

18.92 ₹ Cr

0.0006% share

−40.48% YoY

0.29% of Sub-Ch. 3926

FY 2020-21 Exp. Rank #8412

Balance

−19.16

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+5.41% YoY

0.01% of Sub-Ch. 3926

Imports

19.55 ₹ Cr

0.0007% share

+3.33% YoY

0.28% of Sub-Ch. 3926

FY 2021-22 Exp. Rank #8097

Balance

−32.13

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+123.08% YoY

0.01% of Sub-Ch. 3926

Imports

33.00 ₹ Cr

0.0007% share

+68.80% YoY

0.37% of Sub-Ch. 3926

FY 2022-23 Exp. Rank #7282

Balance

−28.61

Exports

2.31 ₹ Cr

0.0001% share

+165.52% YoY

0.04% of Sub-Ch. 3926

Imports

30.92 ₹ Cr

0.0005% share

−6.30% YoY

0.33% of Sub-Ch. 3926

FY 2023-24 Exp. Rank #7694

Balance

−23.05

Exports

1.78 ₹ Cr

0.0000% share

−22.94% YoY

0.03% of Sub-Ch. 3926

Imports

24.83 ₹ Cr

0.0004% share

−19.70% YoY

0.25% of Sub-Ch. 3926

FY 2024-25 Exp. Rank #7973

Balance

−33.74

Exports

1.35 ₹ Cr

0.0000% share

−24.16% YoY

0.02% of Sub-Ch. 3926

Imports

35.09 ₹ Cr

0.0006% share

+41.32% YoY

0.33% of Sub-Ch. 3926

FY 2025-26 Exp. Rank #8479

Balance

−24.07

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−33.33% YoY

0.01% of Sub-Ch. 3926

Imports

24.97 ₹ Cr

0.0004% share

−28.84% YoY

0.19% of Sub-Ch. 3926

CAGR · 8-Year

Exports

−6.49% /yr

Imports

−3.39% /yr

Consistently Deficit
Sub-Chapter 3926 total

reference, FY 2025-26

Export

₹7,269.06 Cr

Import

₹13,176.30 Cr

Trade Balance

−5,907.24

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 39264059 Export-Import Analysis

Export Decline: −6.49% CAGR Over 8 Years

India's exports under HSN Code 39264059 have declined at a compound annual rate of −6.49% over 8 fiscal years, falling from ₹1.44 Crore in FY 2018-19 to ₹0.90 Crore in FY 2025-26.

HSN Code 39264059 Ranked #8479 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 39264059 ranks #8479 out of 12872 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #29 of 45. By trade surplus, it ranks #9734 of 12872.

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 ₹24.07 Crore in HSN Code 39264059 Goods

In FY 2025-26, India's imports of ₹24.97 Cr exceeded exports of ₹0.90 Cr, resulting in a trade deficit of ₹24.07 Crore — ranking #9734 of 12872 by surplus magnitude.

Import Growth of −3.39% CAGR Signals Stable Import Dependency for Other Plastic Decorative Sheets

India's imports under HSN Code 39264059 have grown at −3.39% CAGR, reaching ₹24.97 Crore in FY 2025-26.

HSN Code 39264059 Contributes 0.01% of Sub-Chapter 3926 Exports — Ranked #29

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39264059 ranks #29 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.19% share (rank #19).

Frequently Asked Questions

Clear answers to common queries about HSN Code 39264059 and GST compliance.

What products are classified under HSN 39264059 ?

It includes Other Plastic Decorative Sheets

Any common misclassification issue with Other Plastic Decorative Sheets?

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 Other Plastic Decorative Sheets is sold with other items?

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

How much GST applies to Other Plastic Decorative Sheets?

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

Does packaging or labelling change the GST for Other Plastic Decorative Sheets?

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 Other Plastic Decorative Sheets?

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.