---
title: "HSN Code for Polyurethane Foam Retroreflective Sheeting (Non-3920) | HSN 39269051 GST Rate"
description: "Find HSN and GST Rates for 39269051 related to Polyurethane Foam Retroreflective Sheeting (Non-3920) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39269051/"
---

# HSN Code 39269051: Polyurethane Foam Retroreflective Sheeting (Non-3920)

- [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 : Retroreflective sheeting of other than of heading 3920 : Of polyurethane foam | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39269051 ?

It includes Polyurethane Foam Retroreflective Sheeting (Non-3920)

### Any common misclassification issue with Polyurethane Foam Retroreflective Sheeting (Non-3920)?

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 Polyurethane Foam Retroreflective Sheeting (Non-3920)?

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

### Do e‑way bill and e‑invoice apply for Polyurethane Foam Retroreflective Sheeting (Non-3920)?

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 should mixed supplies be billed when Polyurethane Foam Retroreflective Sheeting (Non-3920) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Polyurethane Foam Retroreflective Sheeting (Non-3920); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Polyurethane Foam Retroreflective Sheeting (Non-3920)?

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.

## India's trade performance: HSN Code 39269051 (FY 2024-25)

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

- Exports: ₹1 Cr (+231.58% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (+28.07% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7481 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.02% of its exports; import side 0.01%
- Rank within Sub-Chapter 3926: #29 of 45 by export value; import-side #34

### Key metrics

- Export CAGR: 123.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8031 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +3,033.33% in FY 2020-21
- Contribution to Sub-Ch. 3926: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39269051

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% | — | 0.00% | −0.01 | #9921 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +200.00% | 0.00% | < ₹1 Crore | 0.0000% | +4,500.00% | 0.01% | −0.89 | #9613 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +3,033.33% | 0.02% | < ₹1 Crore | 0.0000% | −90.22% | 0.00% | +0.85 | #7705 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −64.89% | 0.00% | < ₹1 Crore | 0.0000% | +300.00% | 0.00% | −0.03 | #8877 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +48.48% | 0.01% | < ₹1 Crore | 0.0000% | +2.78% | 0.00% | +0.12 | #8693 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −22.45% | 0.01% | 1.14 | 0.0000% | +208.11% | 0.01% | −0.76 | #9019 |
| FY 2024-25 | 1.26 | 0.0000% | +231.58% | 0.02% | 1.46 | 0.0000% | +28.07% | 0.01% | −0.20 | #8031 |

- CAGR (7-year): exports 123.90%/yr, imports 104.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 39269051 export-import analysis

### Consistent export growth: 123.90% CAGR over 7 years

India's exports under HSN Code 39269051 have grown at a compound annual rate of 123.90% over 7 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹1.26 Crore in FY 2024-25.

### HSN Code 39269051 ranked #8031 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39269051 ranks #8031 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #29 of 45. By trade surplus, it ranks #7481 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39269051 exports

The strongest single-year export movement for HSN Code 39269051 was recorded in FY 2020-21, when exports surged by 3,033.33% over the prior year.

### India records a trade deficit of ₹0.20 Crore in HSN Code 39269051 goods

In FY 2024-25, India's imports of ₹1.46 Cr exceeded exports of ₹1.26 Cr, resulting in a trade deficit of ₹0.20 Crore — ranking #7481 of 12657 by surplus magnitude.

### Import growth of 104.43% CAGR signals rising demand for Polyurethane Foam Retroreflective Sheeting (Non-3920)

India's imports under HSN Code 39269051 have grown at 104.43% CAGR, reaching ₹1.46 Crore in FY 2024-25.

### HSN Code 39269051 contributes 0.02% of Sub-Chapter 3926 exports — ranked #29

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39269051 ranks #29 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #34).

## 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 |
| #29 | HSN Code 39269051: Polyurethane Foam Retroreflective Sheeting (Non-3920) (this hsn code) | ₹1 Cr |