---
title: "HSN Code for Other | Other | Of Polyurethane Foam | HSN 39269091 GST Rate"
description: "Find HSN and GST Rates for 39269091 related to Other | Other | Of Polyurethane Foam with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39269091/"
---

# HSN Code 39269091: Other | Other | Of Polyurethane Foam

- [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 : Other : Of polyurethane foam | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39269091 ?

It includes Other | Other | Of Polyurethane Foam

### How should mixed supplies be billed when Other / Other / Of Polyurethane Foam is sold with other items?

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

### How much GST applies to Other / Other / Of Polyurethane Foam?

Under HSN 39269091, Other / Other / Of Polyurethane Foam attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other / Other / Of Polyurethane Foam?

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 Other / Other / Of Polyurethane Foam?

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 / Other / Of Polyurethane Foam?

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

## India's trade performance: HSN Code 39269091 (FY 2024-25)

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

- Exports: ₹12 Cr (+59.29% YoY) — 0.0003% of India's total exports
- Imports: ₹30 Cr (−0.16% YoY) — 0.0005% of India's total imports
- Trade balance: −₹19 Cr (Deficit); surplus rank #9507 of 12657 HSN codes
- Share of Sub-Chapter 3926: 0.15% of its exports; import side 0.28%
- Rank within Sub-Chapter 3926: #15 of 45 by export value; import-side #15

### Key metrics

- Export CAGR: 23.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5609 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +143.47% in FY 2019-20
- Contribution to Sub-Ch. 3926: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39269091

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 | 3.29 | 0.0001% | — | 0.08% | 26.19 | 0.0007% | — | 0.42% | −22.90 | #6365 |
| FY 2019-20 | 8.01 | 0.0004% | +143.47% | 0.18% | 42.40 | 0.0013% | +61.89% | 0.66% | −34.39 | #5288 |
| FY 2020-21 | 6.85 | 0.0003% | −14.48% | 0.15% | 55.66 | 0.0019% | +31.27% | 0.79% | −48.81 | #5554 |
| FY 2021-22 | 10.07 | 0.0003% | +47.01% | 0.15% | 46.94 | 0.0010% | −15.67% | 0.53% | −36.87 | #5474 |
| FY 2022-23 | 10.32 | 0.0003% | +2.48% | 0.17% | 41.65 | 0.0007% | −11.27% | 0.44% | −31.33 | #5599 |
| FY 2023-24 | 7.32 | 0.0002% | −29.07% | 0.11% | 30.54 | 0.0005% | −26.67% | 0.31% | −23.22 | #6103 |
| FY 2024-25 | 11.66 | 0.0003% | +59.29% | 0.15% | 30.49 | 0.0005% | −0.16% | 0.28% | −18.83 | #5609 |

- CAGR (7-year): exports 23.48%/yr, imports 2.57%/yr (consistently Deficit)

## Key trade insights: HSN Code 39269091 export-import analysis

### Consistent export growth: 23.48% CAGR over 7 years

India's exports under HSN Code 39269091 have grown at a compound annual rate of 23.48% over 7 fiscal years, rising from ₹3.29 Crore in FY 2018-19 to ₹11.66 Crore in FY 2024-25.

### HSN Code 39269091 ranked #5609 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39269091 ranks #5609 out of 12657 HSN codes by total export value. Within Sub-Chapter 3926, it ranks #15 of 45. By trade surplus, it ranks #9507 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 39269091 exports

The strongest single-year export movement for HSN Code 39269091 was recorded in FY 2019-20, when exports surged by 143.47% over the prior year.

### India records a trade deficit of ₹18.83 Crore in HSN Code 39269091 goods

In FY 2024-25, India's imports of ₹30.49 Cr exceeded exports of ₹11.66 Cr, resulting in a trade deficit of ₹18.83 Crore — ranking #9507 of 12657 by surplus magnitude.

### Import growth of 2.57% CAGR signals stable import dependency for Other | Other | Of Polyurethane Foam

India's imports under HSN Code 39269091 have grown at 2.57% CAGR, reaching ₹30.49 Crore in FY 2024-25.

### HSN Code 39269091 contributes 0.15% of Sub-Chapter 3926 exports — ranked #15

Among the 45 HSN codes under Sub-Chapter 3926, HSN Code 39269091 ranks #15 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.28% share (rank #15).

## 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 |
| #15 | HSN Code 39269091: Other \| Other \| Of Polyurethane Foam (this hsn code) | ₹12 Cr |