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HSN Chapter 96: Miscellaneous manufactured articles

Every heading of Chapter 96 with its GST rate and basic customs duty. Open a heading for the eight-digit codes, export policy and RoDTEP.

Checked against the official files on 2 October 2026
Headings20

Four-digit headings in this chapter.

Customs Tariff · First Schedule · Ch. 96
Eight-digit codes101

Tariff items under those headings.

Customs Tariff · First Schedule · Ch. 96
GST rates in the chapter5% / 18% / 40%

Rates at which the rate Schedules, as amended to April 2026, name these headings.

Notfn 9/2025-CT (Rate)
Basic customs duty10% / 20%

Standard tariff rates across the chapter, with Finance Act changes applied.

CBIC tariff · 30 June 2024
Chapter 96

Headings in HSN Chapter 96

The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.

HeadingDescriptionGST rateBasic customs dutyCodes
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)5%10%6
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…18%10%5
9603Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots…5% / 18%20%10
9604Hand sieves and hand riddles18%20%1
9605Travel sets for personal toilet, sewing or shoe or clothes cleaning18%10%2
9606Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks18%10%8
9607Slide fasteners and parts thereof5%10%5
9608Ball point 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…18%10%27
9609Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks18%10%6
9610Slates and boards, with writing or drawing surfaces, whether or not framed18%10%1
9611Stamps; date, numbering, sealing stamps and the like (including devices for printing or embossing labels), designed for operating by hand; hand operated composing sticks and printing sets18%20%1
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 boxes18%10%5
9613Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks18%20%5
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof40%10%1
9615Combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof5%20%3
9616Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations18%20%3
9617Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners18%20%5
9618Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing18%10%1
9619Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material5%10%5
9620Monopods, bipods, tripods and similar articles18%10%1

Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 2 questions readers ask most on this topic.

Chapter 96 (Miscellaneous manufactured articles) has 20 four-digit headings and 101 eight-digit tariff items in the Customs Tariff.

Find the four-digit heading that describes the product, open it, and match the product to the entry of Notification No. 9/2025-Central Tax (Rate) shown there. If no entry names the goods, the residual 18% entry applies unless the goods are exempt.