HSN Code 39264059: Decorative Sheets: Statuettes

HSN Code 39264059 represents Decorative Sheets: Statuettes under GST classification. This code helps businesses identify Decorative Sheets: Statuettes 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 Decorative Sheets: Statuettes.

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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?

Decorative Sheets: Statuettes 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

India’s Trade Performance — HSN Code 39264059 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1 Cr

−24.16% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹35 Cr

+41.32% vs FY 2023-24

0.0006% of India’s total imports

Trade Balance

FY 2024-25

−₹34 Cr

Trade Deficit

Surplus rank #9950 of 12657 HSN codes

% of Sub-Chapter 3926

FY 2024-25

0.02%

Share of Sub-Chapter 3926’s total exports in FY 2024-25

Import side: 0.33% of Sub-Chapter 3926’s imports

Rank Within Sub-Chapter 3926

FY 2024-25

#28 of 45

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

Import-side rank: #13 of 45

At a glance

−1.07%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7973

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+165.52%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.02%

Contribution to Sub-Ch. 3926

Share of Sub-Chapter 3926 exports in FY 2024-25

India Export-Import Trade Statistics for 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 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

CAGR · 7-Year

Exports

−1.07% /yr

Imports

1.66% /yr

Consistently Deficit
Sub-Chapter 3926 total

reference, FY 2024-25

Export

₹7,601.40 Cr

Import

₹10,754.02 Cr

Trade Balance

−3,152.62

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: −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).

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Frequently Asked Questions

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

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.

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.