HSN code 39264019 is the 8-digit tariff item for statuettes and other ornamental articles: other, under heading 3926 and sub-heading 392640 (Chapter 39). GST is nil, 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 39264019 at a glance
| Tariff item (8 digits) | 39264019 |
|---|---|
| Heading (4 digits) | 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914 |
| Sub-heading (6 digits) | 392640: Statuettes and other ornamental articles |
| Chapter | 39: Plastics and articles thereof |
| Description | Statuettes and other ornamental articles: other |
| GST rate | nil, 5% or 18%, by description |
The rate for 39264019 depends on the exact description of the goods in each entry. Nil under 10/2025-CT(R), S. No. 119 for "Plastic bangles"; 18% under 9/2025-CT(R), Schedule II, S. No. 127 for "Other articles of plastics and articles of other materials of headings 3901 to 3914..."; 5% under 9/2025-CT(R), Schedule I, S. No. 265 for "Feeding bottles, Plastic beads". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 39264019 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 3926 | Plastic bangles | Nil (0%) | Nil | 10/2025-CT(R), S. No. 119 |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 127 |
| 3926 | Feeding bottles, Plastic beads | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 265 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 39264019 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 39264019
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (3926) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (392640) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (39264019), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 392640
- HSN 39264011: Statuettes and other ornamental articles, of polyurethane foam (nil, 5% or 18%)
- HSN 39264021: Statuettes and other ornamental articles, of polyurethane foam (nil, 5% or 18%)
- HSN 39264029: Statuettes and other ornamental articles: other (nil, 5% or 18%)
- HSN 39264031: Statuettes and other ornamental articles, of polyurethane foam (nil, 5% or 18%)
- HSN 39264039: Statuettes and other ornamental articles: other (nil, 5% or 18%)
- HSN 39264041: Statuettes and other ornamental articles, of polyurethane foam (nil, 5% or 18%)
- HSN 39264049: Statuettes and other ornamental articles: other (nil, 5% or 18%)
- HSN 39264051: Statuettes and other ornamental articles, of polyurethane foam (nil, 5% or 18%)
- HSN 39264059: Statuettes and other ornamental articles: other (nil, 5% or 18%)
- HSN 39264060: Sequine (statuettes and other ornamental articles) (nil, 5% or 18%)
- HSN 39264091: Statuettes and other ornamental articles, of polyurethane foam (nil, 5% or 18%)
- HSN 39264099: Statuettes and other ornamental articles: other (nil, 5% or 18%)
See every rate entry for the heading on the HSN 3926 page, or all Chapter 39 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).