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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
9601WORKED 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 00Worked ivory and articles of ivoryProhibitedNot permitted to be imported12
9601 90Other:
9601 90 10Worked tortoise-shell and articles thereofRestricted12
9601 90 20Worked mother-of-pearl and articles thereofRestricted12
9601 90 30Worked bone (excluding whalebone) and articles thereofRestricted12
9601 90 40Worked horn, coral and other animal carving material and articles thereofRestrictedImport of “worked coral” will be “Free”.12
9601 90 90OtherRestricted12
12
9602WORKED 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 00Worked 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 10Worked vegetable carving material and articles thereofFree18
9602 00 20Moulded or carved articles of wax, stearin, natural gums and resins and other moulded or carved articlesFree18
9602 00 30Gelatin capsules, emptyFree18
9602 00 40Other articles of unhardened gelatinFree18
9602 00 90OtherFree
9603BROOMS, 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 00Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handlesFree
 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 00Toothbrushes, including dental-plate brushesFree18
9603 29 00OtherFree18
9603 30Artists’ brushes, writing brushes and similar brushes for the application of cosmetics:
9603 30 10Artist brushesFree18
9603 30 20Brushes for the application of cosmeticsFree18
9603 30 90OtherFree18
9603 40Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers:
9603 40 10Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30)Free18
9603 40 20Paint pads and rollersFree18
9603 50 00Other brushes constituting parts of machines, appliances or vehiclesFree18
9603 90 00OtherFree18
9604 00 00Hand sieves and hand riddlesFree18
9605TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING
9605 00Travel sets for personal toilet, sewing or shoe or clothes cleaning:
9605 00 10For personal toiletFree18
9605 00 90OtherFree18
9606BUTTONS, PRESS-FASTENERS, SNAP- FASTENERS AND PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS
9606 10Press-fasteners, snap-fasteners and press-studs and parts thereof:
9606 10 10Press-fasteners, snap-fasteners and press-studsFree18
9606 10 20PartsFree18
 Buttons:
9606 21 00Of plastics, not covered with textile materialFree18
9606 22 00Of base metals, not covered with textile materialFree18
9606 29Other:
9606 29 10Button of coconut shell or woodFree18
9606 29 90OtherFree18
9606 30Button moulds and other parts of buttons; button blanks:
9606 30 10Button blanksFree18
9606 30 90OtherFree18
9607SLIDE FASTENERS AND PARTS THEREOF
SLIDE FASTENERS:
9607 11Fitted with chain scoops of base metal:
9607 11 10Zip fastenersFree12
9607 11 90OtherFree12
9607 19Other:
9607 19 10Zip fastenersFree12
9607 19 90OtherFree12
9607 20 00PartsFree12
9608BALLPOINT 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 10Ballpoint pens:
With liquid ink (for rolling ballpoint pen):
9608 10 11High-value ballpoint pens (US $ 100 and above
c.i.f. per unit)
Free12
9608 10 12Ballpoint pens with body or cap of precious metal or rolled precious metalFree12
9608 10 19OtherFree12
 Other:
9608 10 91High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free12
9608 10 92Ball point pens with body or cap of precious metal or rolled precious metalFree12
9608 10 99OtherFree12
9608 20 00Felt tipped and other porous-tipped pens and markersFree12
9608 30Fountain pens, stylograph pens and other pens:
Fountain pens:
9608 30 11High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free12
9608 30 12With body or cap of precious metal or rolled precious metalFree12
9608 30 19OtherFree12
Stylograph pens:
9608 30 21High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free12
9608 30 22With body or cap of precious metal or rolled precious metalFree12
9608 30 29OtherFree12
Other:
9608 30 91High-value ball point pens (US $ 100 and above
c.i.f. per unit)
Free12
9608 30 92With body or cap of precious metal or rolled precious metalFree12
9608 30 99OtherFree12
9608 40 00Propelling or sliding pencilsFree12
9608 50 00Sets of articles from two or more of the foregoing sub-headingsFree12
9608 60Refills for ball point pens, comprising the ball point and ink-reservoir:
9608 60 10With liquid ink (For rolling ball-pen)Free12
9608 60 90OtherFree12
Other:
9608 91Pen nibs and nib points:
9608 91 10Nib points for penFree12
9608 91 20Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markersFree12
9608 91 30Other pen nibsFree12
Other:
9608 91 91Of metalFree12
9608 91 99OtherFree12
9608 99Other:
9608 99 10Pen holders, pencil holders and similar holdersFree12
9608 99 90OtherFree12
9609Slate pencils and chalk sticks
9609 10 00Pencils and crayons, with leads encased in a rigid sheathFree0
9609 20 00Pencil leads, black or colouredFree0
9609 90Other:
9609 90 10Slate pencilsFree0
9609 90 20Other pencilsFree0
9609 90 30Pastels, drawing charcoals and writing or drawing chalks and tailors chalksFree0
9609 90 90OtherFree
9610 00 00Slates and Boards, with writing or drawing surfaces, whether or not framedFree0
9611 00 00Date, 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 sticksFree18
9612TYPEWRITER 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 10Ribbons:
9612 10 10Computer printer ribbonFree18
9612 10 20Ribbon for typewriters, other than electronic and similar machinesFree18
9612 10 30Ribbon for the electronic typewriterFree18
9612 10 90OtherFree18
9612 20 00Ink-padsFree18
9613CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL AND PARTS THEREOF OTHER THAN FLINTS AND WICKS
9613 10 00Pocket lighters, gas-fuelled, non-refillableFree18
9613 20 00Pocket lighters, gas-fuelled, refillableFree18
9613 80Other lighters:
9613 80 10ElectronicFree18
9613 80 90OtherFree18
9613 90 00PartsFree18
9614 00 00Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereofFree28
9615COMBS, 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 00Of hard rubber or plasticsFree12
9615 19 00OtherFree12
9615 90 00OtherFree12
9616SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS
9616 10Scent sprays and similar toilet sprays, and mounts and heads therefor:
9616 10 10Scent sprays and similar toilet spraysFreeImport of toilet sprays containing ozone-depleting substances is, however, restricted.18
9616 10 20Mounts and headsFree18
9616 20 00Powder-puffs and pads for the application of cosmetics or toilet preparationsFree18
9617VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE WITH CASES; PARTS THEREOF OTHER THAN GLASS INNERS
9617 00Vacuum flasks and other vacuum vessels, complete with cases; part thereof other than glass inners:
 Vacuum flasks and other vessels, complete with case:
9617 00 11Vacuum flasks having a capacity not exceeding
0.75 l
Free18
9617 00 12Vacuum flasks having a capacity exceeding 0.75 lFree18
9617 00 13Casserole and any other vacuum containersFree18
9617 00 19OtherFree18
9617 00 90Parts (other than glass inners)Free18
9618 00 00Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressingFree18
9619SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS AND NAPKIN LINERS FOR BABIES AND SIMILAR ARTICLES, OF ANY MATERIAL
9619 00Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:
9619 00 10Sanitary towels ( pads) or sanitary napkinsFree0
9619 00 20TamponsFree0
9619 00 30Napkins and napkin liners for babiesFree0
9619 00 40Clinical diapersFree0
9619 00 90OthersFree0
9620 00
9620 00 00Monopods, bipods, tripods and  similar articlesFree18

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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