HSN Code and GST on Sanitary Pads and Articles – HSN Chapter 96

HSN Code and GST on Sanitary Pads and Articles – HSN Chapter 96

In this article, we look at the HSN code and GST rate for miscellaneous manufactured articles which fall under Chapter 96 of HSN Code. This Chapter does not cover:

  • pencils for cosmetic or toilet uses (Chapter 33);
  • articles of Chapter 66 (for example, parts of umbrellas or walking- sticks);
  • imitation jewellery (heading 7117);
  • parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
  • cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials, heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;
  • articles of Chapter 90 (for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018);
  • articles of Chapter 91 (for example, clock or watch cases);
  • musical instruments or parts or accessories thereof (Chapter 92); (ii) articles of Chapter 93 (arms and parts thereof);
  • articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
  • articles of Chapter 95 (toys, games, sports requisites);
  • works of art, collectors’ pieces or antiques (Chapter 97)

In heading 9602, the expression “vegetable or mineral carving material” means:

  • hard seeds, pips, hulls and nuts and similar vegetable materials or a kind used for carving (for example, corozo and dom);
  • amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

In heading 9603, the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
Articles of this Chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semiprecious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

Click here to read on HSN Code and GST Rate for Tea, Coffee and Spices

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
9601 WORKED IVORY, BONE, TORTOISE- SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING)
9601 10 00 Worked ivory and articles of ivory Prohibited Not permitted to be imported 12
9601 90 Other:
9601 90 10 Worked tortoise-shell and articles thereof Restricted 12
9601 90 20 Worked mother-of-pearl and articles thereof Restricted 12
9601 90 30 Worked bone (excluding whalebone) and articles thereof Restricted 12
9601 90 40 Worked horn, coral and other animal carving material and articles thereof Restricted Import of “worked coral” will be “Free”. 12
9601 90 90 Other Restricted 12
12
9602 WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF UNHARDENED GELATIN
9602 00 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked,
unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin:
9602 00 10 Worked vegetable carving material and articles thereof Free 18
9602 00 20 Moulded or carved articles of wax, stearin, natural gums and resins and other moulded or carved articles Free 18
9602 00 30 Gelatin capsules, empty Free 18
9602 00 40 Other articles of unhardened gelatin Free 18
9602 00 90 Other Free
9603 BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-OPERATED MECHANICAL FLOOR SWEEPERS, NOT MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES)
9603 10 00 Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles Free
  Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:
9603 21 00 Toothbrushes, including dental-plate brushes Free 18
9603 29 00 Other Free 18
9603 30 Artists’ brushes, writing brushes and similar brushes for the application of cosmetics:
9603 30 10 Artist brushes Free 18
9603 30 20 Brushes for the application of cosmetics Free 18
9603 30 90 Other Free 18
9603 40 Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers:
9603 40 10 Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30) Free 18
9603 40 20 Paint pads and rollers Free 18
9603 50 00 Other brushes constituting parts of machines, appliances or vehicles Free 18
9603 90 00 Other Free 18
9604 00 00 Hand sieves and hand riddles Free 18
9605 TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING
9605 00 Travel sets for personal toilet, sewing or shoe or clothes cleaning:
9605 00 10 For personal toilet Free 18
9605 00 90 Other Free 18
9606 BUTTONS, PRESS-FASTENERS, SNAP- FASTENERS AND PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS
9606 10 Press-fasteners, snap-fasteners and press-studs and parts thereof:
9606 10 10 Press-fasteners, snap-fasteners and press-studs Free 18
9606 10 20 Parts Free 18
  Buttons:
9606 21 00 Of plastics, not covered with textile material Free 18
9606 22 00 Of base metals, not covered with textile material Free 18
9606 29 Other:
9606 29 10 Button of coconut shell or wood Free 18
9606 29 90 Other Free 18
9606 30 Button moulds and other parts of buttons; button blanks:
9606 30 10 Button blanks Free 18
9606 30 90 Other Free 18
9607 SLIDE FASTENERS AND PARTS THEREOF
SLIDE FASTENERS:
9607 11 Fitted with chain scoops of base metal:
9607 11 10 Zip fasteners Free 12
9607 11 90 Other Free 12
9607 19 Other:
9607 19 10 Zip fasteners Free 12
9607 19 90 Other Free 12
9607 20 00 Parts Free 12
9608 BALLPOINT PENS; FELT TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS; FOUNTAIN PENS; STYLOGRAPH PENS AND OTHER PENS; DUPLICATING STYLOS; PROPELLING OR SLIDING PENCILS; PEN HOLDERS, PENCIL HOLDERS AND SIMILAR HOLDERS; PARTS (INCLUDING CAPS AND CLIPS) OF THE FOREGOING ARTICLES, OTHER THAN THOSE OF HEADING 9609
9608 10 Ballpoint pens:
With liquid ink (for rolling ballpoint pen):
9608 10 11 High-value ballpoint pens (US $ 100 and above
c.i.f. per unit)
Free 12
9608 10 12 Ballpoint pens with body or cap of precious metal or rolled precious metal Free 12
9608 10 19 Other Free 12
  Other:
9608 10 91 High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free 12
9608 10 92 Ball point pens with body or cap of precious metal or rolled precious metal Free 12
9608 10 99 Other Free 12
9608 20 00 Felt tipped and other porous-tipped pens and markers Free 12
9608 30 Fountain pens, stylograph pens and other pens:
Fountain pens:
9608 30 11 High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free 12
9608 30 12 With body or cap of precious metal or rolled precious metal Free 12
9608 30 19 Other Free 12
Stylograph pens:
9608 30 21 High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free 12
9608 30 22 With body or cap of precious metal or rolled precious metal Free 12
9608 30 29 Other Free 12
Other:
9608 30 91 High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free 12
9608 30 92 With body or cap of precious metal or rolled precious metal Free 12
9608 30 99 Other Free 12
9608 40 00 Propelling or sliding pencils Free 12
9608 50 00 Sets of articles from two or more of the foregoing sub-headings Free 12
9608 60 Refills for ball point pens, comprising the ball point and ink-reservoir:
9608 60 10 With liquid ink (For rolling ball-pen) Free 12
9608 60 90 Other Free 12
Other:
9608 91 Pen nibs and nib points:
9608 91 10 Nib points for pen Free 12
9608 91 20 Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers Free 12
9608 91 30 Other pen nibs Free 12
Other:
9608 91 91 Of metal Free 12
9608 91 99 Other Free 12
9608 99 Other:
9608 99 10 Pen holders, pencil holders and similar holders Free 12
9608 99 90 Other Free 12
9609 Slate pencils and chalk sticks
9609 10 00 Pencils and crayons, with leads encased in a rigid sheath Free 0
9609 20 00 Pencil leads, black or coloured Free 0
9609 90 Other:
9609 90 10 Slate pencils Free 0
9609 90 20 Other pencils Free 0
9609 90 30 Pastels, drawing charcoals and writing or drawing chalks and tailors chalks Free 0
9609 90 90 Other Free
9610 00 00 Slates and Boards, with writing or drawing surfaces, whether or not framed Free 0
9611 00 00 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; a hand-operated composing stick and hand printing sets incorporating such composing sticks Free 18
9612 TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN
CARTRIDGES; INK-PADS, WHETHER OR NOT INKED, WITH OR WITHOUT BOXES
9612 10 Ribbons:
9612 10 10 Computer printer ribbon Free 18
9612 10 20 Ribbon for typewriters, other than electronic and similar machines Free 18
9612 10 30 Ribbon for the electronic typewriter Free 18
9612 10 90 Other Free 18
9612 20 00 Ink-pads Free 18
9613 CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL AND PARTS THEREOF OTHER THAN FLINTS AND WICKS
9613 10 00 Pocket lighters, gas-fuelled, non-refillable Free 18
9613 20 00 Pocket lighters, gas-fuelled, refillable Free 18
9613 80 Other lighters:
9613 80 10 Electronic Free 18
9613 80 90 Other Free 18
9613 90 00 Parts Free 18
9614 00 00 Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof Free 28
9615 COMBS, HAIR-SLIDES AND THE LIKE, HAIRPINS, CURLING PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE OF HEADING 8516, AND PARTS THEREOF
Combs, hair-slides and the like:
9615 11 00 Of hard rubber or plastics Free 12
9615 19 00 Other Free 12
9615 90 00 Other Free 12
9616 SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS
9616 10 Scent sprays and similar toilet sprays, and mounts and heads therefor:
9616 10 10 Scent sprays and similar toilet sprays Free Import of toilet sprays containing ozone-depleting substances is, however, restricted. 18
9616 10 20 Mounts and heads Free 18
9616 20 00 Powder-puffs and pads for the application of cosmetics or toilet preparations Free 18
9617 VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE WITH CASES; PARTS THEREOF OTHER THAN GLASS INNERS
9617 00 Vacuum flasks and other vacuum vessels, complete with cases; part thereof other than glass inners:
  Vacuum flasks and other vessels, complete with case:
9617 00 11 Vacuum flasks having a capacity not exceeding
0.75 l
Free 18
9617 00 12 Vacuum flasks having a capacity exceeding 0.75 l Free 18
9617 00 13 Casserole and any other vacuum containers Free 18
9617 00 19 Other Free 18
9617 00 90 Parts (other than glass inners) Free 18
9618 00 00 Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing Free 18
9619 SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS AND NAPKIN LINERS FOR BABIES AND SIMILAR ARTICLES, OF ANY MATERIAL
9619 00 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:
9619 00 10 Sanitary towels ( pads) or sanitary napkins Free 0
9619 00 20 Tampons Free 0
9619 00 30 Napkins and napkin liners for babies Free 0
9619 00 40 Clinical diapers Free 0
9619 00 90 Others Free 0
9620 00
9620 00 00 Monopods, bipods, tripods and  similar articles Free 18

Import Policy Conditions

The policy conditions related to the import of miscellaneous manufactured articles are as follows:

  1. Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 (as amended from time to time) is prohibited and in respect of those species listed in CITES, is subject to the provisions of CITES.

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Disclaimer: This article has been updated as of 25/02/2020. Track this page for more updates on HSN Code and GST Rate for Sanitary Pads and Articles

Post by Supreena

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