---
title: "HSN Code for Sequine | HSN 39264060 GST Rate"
description: "Find HSN and GST Rates for 39264060 related to Sequine with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39264060/"
---

# HSN Code 39264060: Sequine

- [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 : Sequine | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39264060 ?

It includes Sequine

### Do e‑way bill and e‑invoice apply for Sequine?

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.

### Can we claim ITC on inputs used to trade Sequine?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Sequine?

Under HSN 39264060, Sequine attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Sequine?

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 Sequine?

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 Sequine is sold with other items?

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

## India's trade performance: HSN Code 39264060 (FY 2024-25)

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

- Exports: < ₹1 Crore (+92.31% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (+47.14% YoY) — 0.0001% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #8418 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.01% of its exports; import side 0.04%
- Rank within Sub-Chapter 3926: #31 of 45 by export value; import-side #30

### Key metrics

- Export CAGR: 20.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8493 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +105.26% in FY 2023-24
- Contribution to Sub-Ch. 3926: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39264060

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% | — | 0.01% | 3.73 | 0.0001% | — | 0.06% | −3.48 | #8668 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −4.00% | 0.01% | 3.13 | 0.0001% | −16.09% | 0.05% | −2.89 | #8720 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −41.67% | 0.00% | 2.04 | 0.0001% | −34.82% | 0.03% | −1.90 | #9076 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +28.57% | 0.00% | 2.94 | 0.0001% | +44.12% | 0.03% | −2.76 | #9254 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +5.56% | 0.00% | 2.97 | 0.0001% | +1.02% | 0.03% | −2.78 | #9322 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +105.26% | 0.01% | 2.80 | 0.0000% | −5.72% | 0.03% | −2.41 | #8999 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +92.31% | 0.01% | 4.12 | 0.0001% | +47.14% | 0.04% | −3.37 | #8493 |

- CAGR (7-year): exports 20.09%/yr, imports 1.67%/yr (consistently Deficit)

## Key trade insights: HSN Code 39264060 export-import analysis

### Consistent export growth: 20.09% CAGR over 7 years

India's exports under HSN Code 39264060 have grown at a compound annual rate of 20.09% over 7 fiscal years, rising from ₹0.25 Crore in FY 2018-19 to ₹0.75 Crore in FY 2024-25.

### HSN Code 39264060 ranked #8493 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39264060 ranks #8493 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #31 of 45. By trade surplus, it ranks #8418 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 39264060 exports

The strongest single-year export movement for HSN Code 39264060 was recorded in FY 2023-24, when exports surged by 105.26% over the prior year.

### India records a trade deficit of ₹3.37 Crore in HSN Code 39264060 goods

In FY 2024-25, India's imports of ₹4.12 Cr exceeded exports of ₹0.75 Cr, resulting in a trade deficit of ₹3.37 Crore — ranking #8418 of 12657 by surplus magnitude.

### Import growth of 1.67% CAGR signals stable import dependency for Sequine

India's imports under HSN Code 39264060 have grown at 1.67% CAGR, reaching ₹4.12 Crore in FY 2024-25.

### HSN Code 39264060 contributes 0.01% of Sub-Chapter 3926 exports — ranked #31

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39264060 ranks #31 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #30).

## 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 |
| #31 | HSN Code 39264060: Sequine (this hsn code) | < ₹1 Crore |