Chapter 96GST Classification

Miscellaneous Manufactured Articles

Covers pens, combs, brushes, lighters, and sanitary pads.

Based on Customs Tariff ActUpdated: December 2025

Total Codes176

Dominant RateSanitary pads Nil. Pens 12% or 18%.

Includes: Pens, Brushes, Zippers...

How to find the correct HSN Code in Chapter 96?

Identify Heading: Match your product with the 4-digit headings below.

Check Exclusions: Ensure your item isn't listed in the "Excluded" section.

Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.

Browse HSN Codes in Chapter 96

Quick Filter:

9601

WORKED... (Heading Category)

960112% GST

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)

Calculate

96011012% GST

WORKED IVORY AND ARTICLES OF IVORY

Calculate

9601100012% GST

WORKED IVORY AND ARTICLES OF IVORY

Calculate

96019012% GST

OTHER :

Calculate

9601901012% GST

WORKED TORTOISE-SHELL AND ARTICLES THEREOF

Calculate

9601902012% GST

WORKED MOTHER-OF-PEARL AND ARTICLES THEREOF

Calculate

9601903012% GST

WORKED BONE (EXCLUDING WHALE BONE) AND ARTICLES THEREOF

Calculate

9601904012% GST

WORKED HORN, CORAL AND OTHER ANIMAL CARVING MATERIAL AND ARTICLES THEREOF

Calculate

9601909012% GST

OTHER

Calculate

9602

WORKED... (Heading Category)

960218% GST

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

Calculate

96020018% GST

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:

Calculate

9602001018% GST

WORKED VEGETABLE CARVING MATERIAL AND ARTICLES THEREOF

Calculate

9602002018% GST

MOULDED OR CARVED ARTICLES OF WAX, STEARIN, NATURAL GUMS AND RESINS AND OTHER MOULDED OR CARVED ARTICLES

Calculate

9602003018% GST

GELATIN CAPSULES, EMPTY

Calculate

9602004018% GST

BROOMS,... (Heading Category)

96030% GST

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)

Calculate

9603100% GST

BROOMS AND BRUSHES, CONSISTING OF TWIGS OR OTHER VEGETABLE MATERIALS, BOUND TOGETHER, WITH OR WITHOUT HANDLES

Calculate

960310000% GST

BROOMS AND BRUSHES, CONSISTING OF TWIGS OR OTHER VEGETABLE MATERIALS, BOUND TOGETHER, WITH OR WITHOUT HANDLES

Calculate

9603210% GST

TOOTH BRUSHES INCLUDING DENTAL-PLATE BRUSHES

Calculate

960321000% GST

TOOTH BRUSHES INCLUDING DENTAL-PLATE BRUSHES

Calculate

9603290% GST

OTHER

Calculate

960329000% GST

OTHER

Calculate

9603300% GST

ARTISTS BRUSHES, WRITING BRUSHES AND SIMILAR BRUSHES FOR THE APPLICATION OF COSMETICS :

Calculate

960330100% GST

ARTIST BRUSHES

Calculate

960330200% GST

BRUSHES FOR THE APPLICATION OF COSMETICS

Calculate

960330900% GST

OTHER

Calculate

9603400% GST

PAINT, DISTEMPER, VARNISH OR SIMILAR BRUSHES (OTHER THAN BRUSHES OF SUB-HEADING 9603 30), PAINT PADS AND ROLLERS :

Calculate

960340100% GST

PAINT, DISTEMPER, VARNISH OR SIMILAR BRUSHES (OTHER THAN BRUSHES OF SUB-HEADING 9603 30),

Calculate

960340200% GST

PAINT PADS AND ROLLERS

Calculate

9603500% GST

OTHER BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES

Calculate

960350000% GST

OTHER BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES

Calculate

9603900% GST

OTHER

Calculate

960390000% GST

OTHER

Calculate

9604

HAND... (Heading Category)

960418% GST

HAND SIEVES AND HAND RIDDLES

Calculate

96040018% GST

HAND SIEVES AND HAND RIDDLES

Calculate

9604000018% GST

HAND SIEVES AND HAND RIDDLES

Calculate

9605

TRAVEL... (Heading Category)

960518% GST

TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING

Calculate

96050018% GST

TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING :

Calculate

9605001018% GST

FOR PERSONAL TOILET

Calculate

9605009018% GST

OTHER

Calculate

9606

BUTTONS,... (Heading Category)

960618% GST

BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS

Calculate

96061018% GST

PRESS-FASTENERS, SNAP-FASTENERS AND PRESS-STUDS AND PARTS THEREOF :

Calculate

9606101018% GST

PRESS-FASTENERS, SNAP-FASTENERS AND PRESS-STUDS

Calculate

9606102018% GST

PARTS

Calculate

96062118% GST

OF PLASTICS, NOT COVERED WITH TEXTILE MATERIAL

Calculate

9606210018% GST

OF PLASTICS, NOT COVERED WITH TEXTILE MATERIAL

Calculate

96062218% GST

OF BASE METALS, NOT COVERED WITH TEXTILE MATERIAL

Calculate

9606220018% GST

OF BASE METALS, NOT COVERED WITH TEXTILE MATERIAL

Calculate

96062918% GST

OTHER :

Calculate

9606291018% GST

BUTTON OF COCONUT SHELL OR WOOD

Calculate

9606299018% GST

OTHER

Calculate

96063018% GST

BUTTON MOULDS AND OTHER PARTS OF BUTTONS, BUTTON BLANKS :

Calculate

9606301018% GST

BUTTON BLANKS

Calculate

9606309018% GST

OTHER

Calculate

9607

SLIDE... (Heading Category)

960712% GST

SLIDE FASTENERS AND PARTS THEREOF

Calculate

96071112% GST

FITTED WITH CHAIN SCOOPS OF BASE METAL :

Calculate

9607111012% GST

ZIP FASTENERS

Calculate

9607119012% GST

OTHER

Calculate

96071912% GST

OTHER :

Calculate

9607191012% GST

ZIP FASTENERS

Calculate

9607199012% GST

OTHER

Calculate

96072012% GST

PARTS

Calculate

9607200012% GST

PARTS

Calculate

9608

BALL... (Heading Category)

960818% GST

BALL POINT PENS; FELT TIPPED AND OTHER POROUSTIPPED 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

Calculate

96081018% GST

BALL POINT PENS :

Calculate

9608101118% GST

HIGH VALUE BALL POINT PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)

Calculate

9608101218% GST

BALL POINT PENS With body or cap of precious metal or rolled precious metal

Calculate

9608101918% GST

OTHER

Calculate

9608109118% GST

HIGH VALUE BALL POINT PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)

Calculate

9608109218% GST

BALL POINT PENS With body or cap of precious metal or rolled precious metal

Calculate

9608109918% GST

other

Calculate

96082018% GST

FELT TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS

Calculate

9608200018% GST

FELT TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS

Calculate

96083018% GST

FOUNTAIN PENS, STYLOGRAPH PENS AND OTHER PENS :

Calculate

9608301118% GST

HIGH VALUE FOUNTAIN PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)

Calculate

9608301218% GST

With body or cap of precious metal or rolled precious metal

Calculate

9608301918% GST

OTHER

Calculate

9608302118% GST

HIGH VALUE PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)

Calculate

9608302218% GST

With body or cap of precious metal or rolled precious metal

Calculate

9608302918% GST

OTHER

Calculate

9608309118% GST

HIGH VALUE PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)

Calculate

9608309218% GST

With body or cap of precious metal or rolled precious metal

Calculate

9608309918% GST

OTHER

Calculate

96083118% GST

Indian ink drawing pens

Calculate

96083918% GST

Other

Calculate

96084018% GST

PROPELLING OR SLIDING PENCILS

Calculate

9608400018% GST

PROPELLING OR SLIDING PENCILS

Calculate

96085018% GST

SETS OF ARTICLES FROM TWO OR MORE OF THE FOREGOING SUB-HEADINGS

Calculate

9608500018% GST

SETS OF ARTICLES FROM TWO OR MORE OF THE FOREGOING SUB-HEADINGS

Calculate

96086018% GST

REFILLS FOR BALL POINT PENS, COMPRISING THE BALL POINT AND INK-RESERVOIR :

Calculate

9608601018% GST

WITH LIQUID INK (FOR ROLLING BALL-PEN)

Calculate

9608609018% GST

OTHER

Calculate

96089118% GST

PEN NIBS AND NIB POINTS :

Calculate

9608911018% GST

NIB POINTS FOR PEN

Calculate

9608912018% GST

NIBS OF WOOL FELT OR PLASTICS FOR USE IN THE MANUFACTURE OF POROUS TIP PEN OR MARKERS

Calculate

9608913018% GST

OTHER PEN NIBS

Calculate

9608919118% GST

OF METAL

Calculate

9608919918% GST

OTHER

Calculate

96089918% GST

OTHER :

Calculate

9608991018% GST

PEN HOLDERS, PENCIL HOLDERS AND SIMILAR HOLDERS

Calculate

9608999018% GST

OTHER

Calculate

9609

PENCILS... (Heading Category)

96090% GST

PENCILS (OTHER THAN PENCILS OF HEADING 9608), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS CHALK

Calculate

9609100% GST

PENCILS AND CRAYONS, WITH LEADS ENCASED IN A SHEATH

Calculate

960910000% GST

PENCILS AND CRAYONS, WITH LEADS ENCASED IN A SHEATH

Calculate

9609200% GST

PENCIL LEADS, BLACK OR COLOURED

Calculate

960920000% GST

PENCIL LEADS, BLACK OR COLOURED

Calculate

9609900% GST

OTHER :

Calculate

960990100% GST

SLATE PENCILS

Calculate

960990200% GST

OTHER PENCILS

Calculate

960990300% GST

PASTELS, DRAWING CHARCOALS AND WRITING OR DRAWING CHALKS AND TAILORS CHALKS

Calculate

960990900% GST

OTHER

Calculate

9610

SLATES... (Heading Category)

961018% GST

SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED

Calculate

96100018% GST

SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED

Calculate

961000000% GST

SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED

Calculate

9611

DATE,... (Heading Category)

961118% GST

DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS

Calculate

96110018% GST

DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND, HAND OPERATED COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS

Calculate

9611000018% GST

Calculate

9612

TYPEWRITER... (Heading Category)

961218% GST

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

Calculate

96121018% GST

RIBBONS :

Calculate

9612101018% GST

COMPUTER PRINTER RIBBON

Calculate

9612102018% GST

RIBBON FOR TYPEWRITERS, OTHER THAN ELECTRONIC AND SIMILAR MACHINES

Calculate

9612103018% GST

RIBBON FOR ELECTRONIC TYPEWRITER

Calculate

9612109018% GST

OTHER

Calculate

96122018% GST

INK-PADS

Calculate

9612200018% GST

INK-PADS

Calculate

9613

CIGARETTE... (Heading Category)

961318% GST

CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF OTHER THAN FLINTS AND WICKS

Calculate

96131018% GST

POCKET LIGHTERS, GAS FUELLED, NON-REFILLABLE

Calculate

9613100018% GST

POCKET LIGHTERS, GAS FUELLED, NON-REFILLABLE

Calculate

96132018% GST

POCKET LIGHTERS, GAS FUELLED, REFILLABLE

Calculate

9613200018% GST

POCKET LIGHTERS, GAS FUELLED, REFILLABLE

Calculate

96138018% GST

OTHER LIGHTERS :

Calculate

9613801018% GST

ELECTRONIC

Calculate

9613809018% GST

OTHER

Calculate

96139018% GST

PARTS

Calculate

9613900018% GST

PARTS

Calculate

9614

SMOKING... (Heading Category)

961428% GST

SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF

Calculate

96140028% GST

SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF

Calculate

9614000028% GST

SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF

Calculate

9614200028% GST

SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF PIPES AND PIPE BOWLS

Calculate

9614901028% GST

SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF - OTHER : HUBLE AND BUBLE OF BASE METAL

Calculate

9614902028% GST

SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF - Other : Hookah of coconut shell

Calculate

9614909028% GST

SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF - OTHER : OTHER

Calculate

9615

COMBS,... (Heading Category)

961512% GST

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

Calculate

96151112% GST

OF HARD RUBBER OR PLASTICS

Calculate

9615110012% GST

OF HARD RUBBER OR PLASTICS

Calculate

96151912% GST

OTHER

Calculate

9615190012% GST

OTHER

Calculate

96159012% GST

OTHER

Calculate

9615900012% GST

OTHER

Calculate

9616

SCENT... (Heading Category)

961618% GST

SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS

Calculate

96161018% GST

SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR :

Calculate

9616101018% GST

SCENT SPRAYS AND SIMILAR TOILET SPRAYS

Calculate

9616102018% GST

MOUNTS AND HEADS

Calculate

96162018% GST

POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS

Calculate

9616200018% GST

POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS

Calculate

9617

VACUUM... (Heading Category)

961718% GST

VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE, PARTS THEREOF OTHER THAN GLASS INNERS

Calculate

96170018% GST

VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE, PARTS THEREOF OTHER THAN GLASS INNERS:

Calculate

9617001118% GST

VACUUM FLASKS HAVING A CAPACITY NOT EXCEEDING 0.75 L

Calculate

9617001218% GST

VACUUM FLASKS HAVING A CAPACITY EXCEEDING 0.75 L

Calculate

9617001318% GST

CASSEROL AND OTHER VACUUM CONTAINERS

Calculate

9617001918% GST

OTHER

Calculate

9617009018% GST

PARTS (OTHER THAN GLASS INNERS)

Calculate

9618

TAILORS... (Heading Category)

961818% GST

TAILORS DUMMIES AND OTHER LAY FIGURES, AUTOMATA AND OTHER ANIMATED DISPLAYS, USED FOR SHOP WINDOW DRESSING

Calculate

96180018% GST

TAILORS DUMMIES AND OTHER LAY FIGURES, AUTOMATA AND OTHER ANIMATED DISPLAYS, USED FOR SHOP WINDOW DRESSING

Calculate

9618000018% GST

TAILORS DUMMIES AND OTHER LAY FIGURES, AUTOMATA AND OTHER ANIMATED DISPLAYS, USED FOR SHOP WINDOW DRESSING

Calculate

9619

SANITARY... (Heading Category)

961918% GST

SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES,OF ANY MATERIAL

Calculate

96190018% GST

SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES, OF ANY MATERIAL:

Calculate

961900100% GST

SANITARY TOWELS (PADS) OR SANITARY NAPKINS

Calculate

961900200% GST

TAMPONS

Calculate

9619003012% GST

NAPKINS AND NAPKIN LINERS FOR BABIES

Calculate

9619004012% GST

CLINICAL DIAPERS

Calculate

9619009012% GST

OTHER

Calculate

9620

MONOPODS,... (Heading Category)

962018% GST

MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES

Calculate

96200018% GST

MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES

Calculate

9620000018% GST

MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES

Calculate

Loading Codes...

What does Chapter 96 Cover?

Covers pens, combs, brushes, lighters, and sanitary pads.

Included

Worked Ivory
Brooms/Brushes
Pens
Cigarette Lighters

Excluded

ToiletriesGo to Ch 33

Common Confusions

• Pen (Ch 96) vs Ink (Ch 32): Ink is 32. Pen is 96.

Compliance Notes

• 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
• 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
• Export/Import: Always use full 8-digit code.

Expert FAQs for Chapter 96

Are Sanitary Pads exempt?

Yes.

HSN Classification Framework

HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.

Related Chapters

33Essential Oils and Resinoids

48Paper and Paperboard

39Plastics and Articles Thereof

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