--- title: "HSN Code for Other Polyurethane Foam Statuettes & Ornamentals | HSN 39264091 GST Rate" description: "Find HSN and GST Rates for 39264091 related to Other Polyurethane Foam Statuettes & Ornamentals with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39264091/" --- # HSN Code 39264091: Other Polyurethane Foam Statuettes & Ornamentals - [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 : Other : Of polyurethane foam | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39264091 ? It includes Other Polyurethane Foam Statuettes & Ornamentals ### Do e‑way bill and e‑invoice apply for Other Polyurethane Foam Statuettes & Ornamentals? 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. ### How much GST applies to Other Polyurethane Foam Statuettes & Ornamentals? Under HSN 39264091, Other Polyurethane Foam Statuettes & Ornamentals attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Polyurethane Foam Statuettes & Ornamentals? 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 Other Polyurethane Foam Statuettes & Ornamentals? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Other Polyurethane Foam Statuettes & Ornamentals? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39264091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7846 of 12657 HSN codes - Share of Sub-Chapter 3926: 0.00% of its exports; import side 0.01% ### Key metrics - Peak growth year: +150.00% in FY 2022-23 - Contribution to Sub-Ch. 3926: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39264091 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.46 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −67.39% | 0.00% | −0.15 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −93.33% | 0.00% | +0.05 | #9473 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −66.67% | 0.00% | < ₹1 Crore | 0.0000% | +9,500.00% | 0.01% | −0.94 | #10058 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +150.00% | 0.00% | 3.18 | 0.0001% | +231.25% | 0.03% | −3.13 | #9890 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −20.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.04 | #10146 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.83 | — | - CAGR (7-year): exports —/yr, imports 10.34%/yr (consistently Deficit) ## Key trade insights: HSN Code 39264091 export-import analysis ### Export snapshot for HSN Code 39264091 India exported ₹0.00 Crore worth of Other Polyurethane Foam Statuettes & Ornamentals in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2022-23 was the strongest growth year for HSN Code 39264091 exports The strongest single-year export movement for HSN Code 39264091 was recorded in FY 2022-23, when exports surged by 150.00% over the prior year. ### India records a trade deficit of ₹0.83 Crore in HSN Code 39264091 goods In FY 2024-25, India's imports of ₹0.83 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.83 Crore — ranking #7846 of 12657 by surplus magnitude. ### Import growth of 10.34% CAGR signals rising demand for Other Polyurethane Foam Statuettes & Ornamentals India's imports under HSN Code 39264091 have grown at 10.34% CAGR, reaching ₹0.83 Crore in FY 2024-25. ## 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 | | — | HSN Code 39264091: Other Polyurethane Foam Statuettes & Ornamentals (this hsn code) | Nil |