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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.
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| 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:
- 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