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A Comprehensive Guide to File GSTR-9
20 Jan, 2025
By Online Legal India
Published On 20 Jan 2025
Category GST
Pencils, sanitary towels, lighters, and similar everyday essentials fall under Chapter 96 of the Harmonized System of Nomenclature (HSN). These products, widely used across various industries, are subject to specific GST rates that businesses must comply with to ensure smooth operations and regulatory adherence. Understanding the correct HSN codes and applicable tax rates is crucial for manufacturers, suppliers, and retailers to avoid potential tax liabilities and maintain compliance with India’s GST framework.
Whether you are a manufacturer, distributor, or retailer dealing with these products, obtaining GST registration is essential to legally conduct business, avail input tax credits, and expand operations. Proper GST registration ensures compliance with tax regulations and helps businesses operate without legal complications.
In this blog, we will provide a comprehensive guide to the HSN codes and GST rates for pencils, sanitary towels, lighters, and other related products under Chapter 96. Stay informed about the latest tax classifications and ensure accurate invoicing with hassle-free GST compliance.
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material | 9601 | – |
| 5 | Worked corals other than articles of coral | 9601 | 96011000, 96019010, 96019020, 96019030, 96019040, 96019090 |
| 12 | 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 | 96011000, 96019010, 96019020, 96019030, 96019040, 96019090 |
| 12 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | 9602 | – |
| 18 | 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 | 96020010, 96020020, 96020030, 96020040, 96020090 |
| NIL | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | 9603 | 96032100, 96032900, 96033010, 96033020, 96033090, 96034010, 96034020, 96035000, 96039000 |
| 5 | Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] | 9603 | 96032100, 96032900, 96033010, 96033020, 96033090, 96034010, 96034020, 96035000, 96039000 |
| 18 | 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) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles] [other than 96031000] | 9603 | 96032100, 96032900, 96033010, 96033020, 96033090, 96034010, 96034020, 96035000, 96039000 |
| 5 | Broomsticks | 96031000 | – |
| 18 | Hand sieves and hand riddles | 96040000 | – |
| 18 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | 9605 | 96050010, 96050090 |
| 18 | others | 9606 | – |
| 18 | Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks | 96062100, 96062200, 960629, 960630 | – |
| 18 | Parts of slide fasteners | 96072000 | – |
| 12 | Slide fasteners | 9607 | 96071110, 96071190, 96071910, 96071990, |
| 12 | Pens [other than Fountain pens, stylograph pens] | 9608 | 96081011, 96081012, 96081019, 96081091, 96081092, 96081099, 96082000, 96083011, 96083012, 96083019, 96083021, 96083022, 96083029, 96083091, 96083092, 96083099, 96084000, 96085000, 96086010, 96086090, 96089110, 96089120, 96089130, 96089191, 96089199, 96089910, 96089990 |
| 12 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk | 9608 | 96081011, 96081012, 96081019, 96081091, 96081092, 96081099, 96082000, 96083011, 96083012, 96083019, 96083021, 96083022, 96083029, 96083091, 96083092, 96083099, 96084000, 96085000, 96086010, 96086090, 96089110, 96089120, 96089130, 96089191, 96089199, 96089910, 96089990 |
| 18 | Fountain pens, stylograph pens | 9608 | 96081011, 96081012, 96081019, 96081091, 96081092, 96081099, 96082000, 96083011, 96083012, 96083019, 96083021, 96083022, 96083029, 96083091, 96083092, 96083099, 96084000, 96085000, 96086010, 96086090, 96089110, 96089120, 96089130, 96089191, 96089199, 96089910, 96089990 |
| NIL | Slate pencils and chalk sticks | 9609 | 96091000, 96092000, 96099010, 96099020, 96099030, 96099090 |
| 12 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor’s chalk | 9609 | 96091000, 96092000, 96099010, 96099020, 96099030, 96099090 |
| 18 | Boards, with writing or drawing surface, whether or not framed | 96100000 | – |
| NIL | Slates | 96100000 | – |
| 18 | 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 | 9611 | 96110000 |
| 18 | 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 | 96121010, 96121020, 96121030, 96121090, 96122000 |
| 18 | Kitchen gas lighters | 9612 | 96131000, 96132000, 96138010, 96138090, 96139000 |
| 18 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof [other than flints, or wicks deleted w.e.f 14/11/2017 : Kitchen gas lighters] | 9613 | 96131000, 96132000, 96138010, 96138090, 96139000 |
| 28 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 9614 | 96140000 |
| 12 | 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 | 9615 | 96151100, 96151900, 96159000 |
| 18 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations | 9616 | 96161010, 96161020, 96162000 |
| 18 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners | 9617 | 96170011, 96170012, 96170013, 96170019, 96170090 |
| 18 | Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing | 9618 | 96180000 |
| 12 | All goods | 9619 | 96190030, 96190040, 96190090 |
| NIL | Sanitary towels (pads) or sanitary napkins; tampons | 96190010, 96190020 | – |
| 18 | Monopods, bipods, tripods and similar articles | 96200000 | – |
Disclaimer: The GST rates, HSN codes, and related information in this document have been compiled based on the author's understanding and may be updated periodically in line with prevailing laws. This content is intended for informational purposes only and should not be considered as professional advice or a formal recommendation. While reasonable care has been taken in preparing this material, inadvertent errors or omissions may occur. Online Legal India shall not be held liable for any loss or damage arising from reliance on inaccurate or incomplete information provided herein.
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