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.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 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) | 5% | 10% | 6 |
| 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… | 18% | 10% | 5 |
| 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… | 5% / 18% | 20% | 10 |
| 9604 | Hand sieves and hand riddles | 18% | 20% | 1 |
| 9605 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | 18% | 10% | 2 |
| 9606 | Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks | 18% | 10% | 8 |
| 9607 | Slide fasteners and parts thereof | 5% | 10% | 5 |
| 9608 | Ball 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 |
| 9609 | Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks | 18% | 10% | 6 |
| 9610 | Slates and boards, with writing or drawing surfaces, whether or not framed | 18% | 10% | 1 |
| 9611 | Stamps; 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 sets | 18% | 20% | 1 |
| 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 | 18% | 10% | 5 |
| 9613 | Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks | 18% | 20% | 5 |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 40% | 10% | 1 |
| 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 | 5% | 20% | 3 |
| 9616 | Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations | 18% | 20% | 3 |
| 9617 | Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners | 18% | 20% | 5 |
| 9618 | Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing | 18% | 10% | 1 |
| 9619 | Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material | 5% | 10% | 5 |
| 9620 | Monopods, bipods, tripods and similar articles | 18% | 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
- 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.
- 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.