--- title: "HSN Code for Polyurethane Foam Fittings (Leather) | HSN 39269041 GST Rate" description: "Find HSN and GST Rates for 39269041 related to Polyurethane Foam Fittings (Leather) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39269041/" --- # HSN Code 39269041: Polyurethane Foam Fittings (Leather) - [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 | | --- | --- | --- | --- | --- | | 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 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39269041 ? It includes Polyurethane Foam Fittings (Leather) ### Do e‑way bill and e‑invoice apply for Polyurethane Foam Fittings (Leather)? 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 Polyurethane Foam Fittings (Leather)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Polyurethane Foam Fittings (Leather)? 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 Polyurethane Foam Fittings (Leather)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Polyurethane Foam Fittings (Leather)? Under HSN 39269041, Polyurethane Foam Fittings (Leather) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Polyurethane Foam Fittings (Leather) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethane Foam Fittings (Leather); Nil for exempt items if applicable). ## India's trade performance: HSN Code 39269041 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−68.63% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (+761.54% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8666 of 12657 HSN codes - Share of Sub-Chapter 3926: 0.00% of its exports; import side 0.05% - Rank within Sub-Chapter 3926: #37 of 45 by export value; import-side #28 ### Key metrics - Export CAGR: 14.77% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9538 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +144.44% in FY 2022-23 - Contribution to Sub-Ch. 3926: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39269041 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% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.75 | #9371 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +85.71% | 0.00% | < ₹1 Crore | 0.0000% | −1.22% | 0.01% | −0.68 | #9054 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −61.54% | 0.00% | < ₹1 Crore | 0.0000% | −59.26% | 0.00% | −0.28 | #9546 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +80.00% | 0.00% | 1.86 | 0.0000% | +463.64% | 0.02% | −1.77 | #9591 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +144.44% | 0.00% | 1.25 | 0.0000% | −32.80% | 0.01% | −1.03 | #9229 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +131.82% | 0.01% | < ₹1 Crore | 0.0000% | −48.00% | 0.01% | −0.14 | #8784 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −68.63% | 0.00% | 5.60 | 0.0001% | +761.54% | 0.05% | −5.44 | #9538 | - CAGR (7-year): exports 14.77%/yr, imports 37.74%/yr (consistently Deficit) ## Key trade insights: HSN Code 39269041 export-import analysis ### Consistent export growth: 14.77% CAGR over 7 years India's exports under HSN Code 39269041 have grown at a compound annual rate of 14.77% over 7 fiscal years, rising from ₹0.07 Crore in FY 2018-19 to ₹0.16 Crore in FY 2024-25. ### HSN Code 39269041 ranked #9538 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39269041 ranks #9538 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #37 of 45. By trade surplus, it ranks #8666 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 39269041 exports The strongest single-year export movement for HSN Code 39269041 was recorded in FY 2022-23, when exports surged by 144.44% over the prior year. ### India records a trade deficit of ₹5.44 Crore in HSN Code 39269041 goods In FY 2024-25, India's imports of ₹5.60 Cr exceeded exports of ₹0.16 Cr, resulting in a trade deficit of ₹5.44 Crore — ranking #8666 of 12657 by surplus magnitude. ### Import growth of 37.74% CAGR signals rising demand for Polyurethane Foam Fittings (Leather) India's imports under HSN Code 39269041 have grown at 37.74% CAGR, reaching ₹5.60 Crore in FY 2024-25. ### HSN Code 39269041 contributes 0.00% of Sub-Chapter 3926 exports — ranked #37 Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39269041 ranks #37 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #28). ## 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 | | #37 | HSN Code 39269041: Polyurethane Foam Fittings (Leather) (this hsn code) | < ₹1 Crore |