---
title: "HSN Code for Other : Retroreflective sheeting of other than of heading 3920 : Other | HSN 39269059 GST Rate"
description: "Find HSN and GST Rates for 39269059 related to Other : Retroreflective sheeting of other than of heading 3920 : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39269059/"
---

# HSN Code 39269059: Other : Retroreflective sheeting of other than of heading 3920 : Other

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

## Frequently asked questions

### What products are classified under HSN 39269059 ?

It includes Other : Retroreflective sheeting of other than of heading 3920 : Other

### Does packaging or labelling change the GST for Other : Retroreflective sheeting of other than of heading 3920 : Other?

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.

### How should mixed supplies be billed when Other : Retroreflective sheeting of other than of heading 3920 : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Retroreflective sheeting of other than of heading 3920 : Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other : Retroreflective sheeting of other than of heading 3920 : Other?

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

### Any common misclassification issue with Other : Retroreflective sheeting of other than of heading 3920 : Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Other : Retroreflective sheeting of other than of heading 3920 : Other?

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.

## India's trade performance: HSN Code 39269059 (FY 2024-25)

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

- Exports: ₹18 Cr (−3.24% YoY) — 0.0005% of India's total exports
- Imports: ₹27 Cr (+23.66% YoY) — 0.0004% of India's total imports
- Trade balance: −₹9 Cr (Deficit); surplus rank #8963 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.24% of its exports; import side 0.25%
- Rank within Sub-Chapter 3926: #13 of 45 by export value; import-side #17

### Key metrics

- Export CAGR: 50.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4992 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +291.11% in FY 2020-21
- Contribution to Sub-Ch. 3926: 0.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39269059

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 | 1.57 | 0.0001% | — | 0.04% | 36.31 | 0.0010% | — | 0.59% | −34.74 | #7197 |
| FY 2019-20 | 3.15 | 0.0001% | +100.64% | 0.07% | 17.76 | 0.0005% | −51.09% | 0.27% | −14.61 | #6403 |
| FY 2020-21 | 12.32 | 0.0006% | +291.11% | 0.27% | 11.56 | 0.0004% | −34.91% | 0.16% | +0.76 | #4813 |
| FY 2021-22 | 21.86 | 0.0007% | +77.44% | 0.33% | 18.30 | 0.0004% | +58.30% | 0.20% | +3.56 | #4486 |
| FY 2022-23 | 17.04 | 0.0005% | −22.05% | 0.28% | 14.67 | 0.0003% | −19.84% | 0.15% | +2.37 | #4883 |
| FY 2023-24 | 19.11 | 0.0005% | +12.15% | 0.28% | 21.94 | 0.0004% | +49.56% | 0.22% | −2.83 | #4830 |
| FY 2024-25 | 18.49 | 0.0005% | −3.24% | 0.24% | 27.13 | 0.0004% | +23.66% | 0.25% | −8.64 | #4992 |

- CAGR (7-year): exports 50.84%/yr, imports -4.74%/yr (consistently Deficit)

## Key trade insights: HSN Code 39269059 export-import analysis

### Consistent export growth: 50.84% CAGR over 7 years

India's exports under HSN Code 39269059 have grown at a compound annual rate of 50.84% over 7 fiscal years, rising from ₹1.57 Crore in FY 2018-19 to ₹18.49 Crore in FY 2024-25.

### HSN Code 39269059 ranked #4992 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39269059 ranks #4992 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #13 of 45. By trade surplus, it ranks #8963 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39269059 exports

The strongest single-year export movement for HSN Code 39269059 was recorded in FY 2020-21, when exports surged by 291.11% over the prior year.

### India records a trade deficit of ₹8.64 Crore in HSN Code 39269059 goods

In FY 2024-25, India's imports of ₹27.13 Cr exceeded exports of ₹18.49 Cr, resulting in a trade deficit of ₹8.64 Crore — ranking #8963 of 12657 by surplus magnitude.

### Import growth of -4.74% CAGR signals stable import dependency for Other : Retroreflective sheeting of other than of heading 3920 : Other

India's imports under HSN Code 39269059 have grown at -4.74% CAGR, reaching ₹27.13 Crore in FY 2024-25.

### HSN Code 39269059 contributes 0.24% of Sub-Chapter 3926 exports — ranked #13

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39269059 ranks #13 by export value — accounting for 0.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.25% share (rank #17).

## 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 |
| #13 | HSN Code 39269059: Other : Retroreflective sheeting of other than of heading 3920 : Other (this hsn code) | ₹18 Cr |