---
title: "3926 HSN Code | HSN Code for Glass in unworked forms in India"
description: "Know more about 3926 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3926 covering Glass in unworked forms."
canonical: "https://busy.in/hsn/sub-chapter-3926/"
---

# HSN Sub-chapter 3926: Glass in unworked forms

Other articles of plastics and articles of other materials of headings 3901 to 3914

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 39261011 | [Polyurethane Foam Office Supplies](https://busy.in/hsn/hsn-39261011/) |
| 39261019 | [Other Office Supplies](https://busy.in/hsn/hsn-39261019/) |
| 39261091 | [Polyurethane foam, office/s1](https://busy.in/hsn/hsn-39261091/) |
| 39261099 | [Office/School Supplies\| Other](https://busy.in/hsn/hsn-39261099/) |
| 39262011 | [Disposable Gloves](https://busy.in/hsn/hsn-39262011/) |
| 39262019 | [Non-disposable Gloves](https://busy.in/hsn/hsn-39262019/) |
| 39262021 | [Aprons (Polyurethane Foam)](https://busy.in/hsn/hsn-39262021/) |
| 39262029 | [Other Aprons](https://busy.in/hsn/hsn-39262029/) |
| 39262031 | [Plastic Stickers (Polyurethane Foam)](https://busy.in/hsn/hsn-39262031/) |
| 39262039 | [Plastic Stickers (Other)](https://busy.in/hsn/hsn-39262039/) |
| 39262041 | [Apparel Accessories (Polyurethane Foam)](https://busy.in/hsn/hsn-39262041/) |
| 39262049 | [Apparel Accessories (Other)](https://busy.in/hsn/hsn-39262049/) |
| 39262091 | [Apparel Accessories (Polyurethane Foam)](https://busy.in/hsn/hsn-39262091/) |
| 39262099 | [Apparel Accessories (Other)](https://busy.in/hsn/hsn-39262099/) |
| 39263010 | [Polyurethane foam furniture fittings](https://busy.in/hsn/hsn-39263010/) |
| 39263090 | [Fittings for furniture](https://busy.in/hsn/hsn-39263090/) |
| 39264011 | [Polyurethane Foam Statuettes & Ornamentals: Bangles](https://busy.in/hsn/hsn-39264011/) |
| 39264019 | [Bangles and ornamental articles](https://busy.in/hsn/hsn-39264019/) |
| 39264021 | [Polyurethane Foam Beads: Statuettes & Ornamentals](https://busy.in/hsn/hsn-39264021/) |
| 39264029 | [Beads & ornamental articles, other](https://busy.in/hsn/hsn-39264029/) |
| 39264031 | [Polyurethane Foam Statuettes & Ornamental Articles](https://busy.in/hsn/hsn-39264031/) |
| 39264039 | [Statuettes: Other ornamental articles](https://busy.in/hsn/hsn-39264039/) |
| 39264041 | [Polyurethane Foam Household Decoration](https://busy.in/hsn/hsn-39264041/) |
| 39264049 | [Other Household Decoration](https://busy.in/hsn/hsn-39264049/) |
| 39264051 | [Polyurethane Foam Decorative Sheets](https://busy.in/hsn/hsn-39264051/) |
| 39264059 | [Decorative Sheets: Statuettes](https://busy.in/hsn/hsn-39264059/) |
| 39264060 | [Sequine](https://busy.in/hsn/hsn-39264060/) |
| 39264091 | [Other Polyurethane Foam Statuettes & Ornamentals](https://busy.in/hsn/hsn-39264091/) |
| 39264099 | [Other ornamental articles](https://busy.in/hsn/hsn-39264099/) |
| 39269010 | [Other \| Pvc Belt Conveyor](https://busy.in/hsn/hsn-39269010/) |
| 39269021 | [Polyurethane Foam Couplers, O-Rings & Packing Rings](https://busy.in/hsn/hsn-39269021/) |
| 39269029 | [Couplers, O rings](https://busy.in/hsn/hsn-39269029/) |
| 39269031 | [Polyurethane Foam Lasts/EVA/Grape Sheets/Welts](https://busy.in/hsn/hsn-39269031/) |
| 39269039 | [Other Plastic Articles Not Elsewhere Specified](https://busy.in/hsn/hsn-39269039/) |
| 39269041 | [Polyurethane Foam Fittings (Leather)](https://busy.in/hsn/hsn-39269041/) |
| 39269049 | [Other Plastic Fittings (Leather)](https://busy.in/hsn/hsn-39269049/) |
| 39269051 | [Polyurethane Foam Retroreflective Sheeting (Non-3920)](https://busy.in/hsn/hsn-39269051/) |
| 39269059 | [Other : Retroreflective sheeting of other than of heading 3920 : Other](https://busy.in/hsn/hsn-39269059/) |
| 39269061 | [Other \| Hangers](https://busy.in/hsn/hsn-39269061/) |
| 39269069 | [Other \| Hangers](https://busy.in/hsn/hsn-39269069/) |
| 39269071 | [Polyurethane Foam Hammers/Liners](https://busy.in/hsn/hsn-39269071/) |
| 39269079 | [Other Plastic/Nylon Hammers/Liners](https://busy.in/hsn/hsn-39269079/) |
| 39269080 | [Polypropylene articles](https://busy.in/hsn/hsn-39269080/) |
| 39269091 | [Other \| Other \| Of Polyurethane Foam](https://busy.in/hsn/hsn-39269091/) |
| 39269099 | [Plastic Bangles](https://busy.in/hsn/hsn-39269099/) |

## Frequently asked questions

### What products are classified under HSN 3926

It includes Glass in unworked forms

### Any special steps when selling Glass in unworked forms through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Do spares or accessories of Glass in unworked forms follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### What should my invoice and records include for Glass in unworked forms?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Is the composition scheme suitable if I mainly trade Glass in unworked forms?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### How do I bill a kit or combo that includes Glass in unworked forms?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

## India's trade performance: HSN Sub-Chapter 3926 (FY 2024-25)

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

- Exports: ₹7,601 Cr (+12.50% YoY) — 0.2053% of India's total exports
- Imports: ₹10,754 Cr (+9.76% YoY) — 0.1764% of India's total imports
- Trade balance: −₹3,153 Cr (Deficit); surplus rank #1070 of 1233 sub-chapters
- Share of Chapter 39: 11.02% of its exports; import side 5.75%
- Rank within Chapter 39: #3 of 26 by export value; import-side #6

### Key metrics

- Export CAGR: 10.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #91 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +46.69% in FY 2021-22
- Contribution to Ch. 39: 11.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3926

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 Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4,226.91 | 0.1842% | — | 7.54% | 6,186.08 | 0.1723% | — | 5.80% | −1,959.17 | #97 |
| FY 2019-20 | 4,383.41 | 0.1985% | +3.70% | 8.95% | 6,472.36 | 0.1929% | +4.63% | 6.43% | −2,088.95 | #92 |
| FY 2020-21 | 4,550.05 | 0.2115% | +3.80% | 8.92% | 7,024.34 | 0.2411% | +8.53% | 7.14% | −2,474.29 | #95 |
| FY 2021-22 | 6,674.42 | 0.2127% | +46.69% | 9.90% | 8,934.27 | 0.1955% | +27.19% | 5.99% | −2,259.85 | #79 |
| FY 2022-23 | 6,117.79 | 0.1690% | −8.34% | 9.94% | 9,474.43 | 0.1648% | +6.05% | 5.11% | −3,356.64 | #107 |
| FY 2023-24 | 6,756.95 | 0.1868% | +10.45% | 11.06% | 9,797.56 | 0.1745% | +3.41% | 5.42% | −3,040.61 | #97 |
| FY 2024-25 | 7,601.40 | 0.2053% | +12.50% | 11.02% | 10,754.02 | 0.1764% | +9.76% | 5.75% | −3,152.62 | #91 |

- CAGR (7-year): exports 10.28%/yr, imports 9.65%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 3926 export-import analysis

### Consistent export growth: 10.28% CAGR over 7 years

India's exports under HSN Sub-Chapter 3926 have grown at a compound annual rate of 10.28% over 7 fiscal years, rising from ₹4,226.91 Crore in FY 2018-19 to ₹7,601.40 Crore in FY 2024-25.

### HSN Sub-Chapter 3926 ranked #91 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3926 ranks #91 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #3 of 26. By trade surplus, it ranks #1070 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3926 exports

The strongest single-year export movement for HSN Sub-Chapter 3926 was recorded in FY 2021-22, when exports surged by 46.69% over the prior year.

### India records a trade deficit of ₹3,152.62 Crore in HSN Sub-Chapter 3926 goods

In FY 2024-25, India's imports of ₹10,754.02 Cr exceeded exports of ₹7,601.40 Cr, resulting in a trade deficit of ₹3,152.62 Crore — ranking #1070 of 1233 by surplus magnitude.

### Import growth of 9.65% CAGR signals stable import dependency for Glass in unworked forms

India's imports under HSN Sub-Chapter 3926 have grown at 9.65% CAGR, reaching ₹10,754.02 Crore in FY 2024-25.

### HSN Sub-Chapter 3926 contributes 11.02% of Chapter 39 exports — ranked #3

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3926 ranks #3 by export value — accounting for 11.02% of the chapter's total exports in FY 2024-25. On the import side, it holds 5.75% share (rank #6).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | [HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) | ₹9,898 Cr |
| #3 | HSN Sub-Chapter 3926: Glass in unworked forms (this hsn sub-chapter) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | [HSN Sub-Chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3914 | [Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/) |
| 3915 | [Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3917 | [Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |