Chapter 96: Miscellaneous Manufactured Items HSN Code

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    Sub Chapters under Miscellaneous Manufactured Items

    The following Sub Chapters fall under HSN Chapter 96:

    Sub Chapter
    Old GST Rate
    New GST Rate
    Description
    Sub Chapter
    9601
    Old GST Rate
    5%
    New GST Rate
    18%
    Description
    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)
    Sub Chapter
    9602
    Old GST Rate
    18%
    New GST Rate
    40%
    Description
    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
    Sub Chapter
    9603
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), handoperated 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)
    Sub Chapter
    9604
    Old GST Rate
    12%
    New GST Rate
    12%
    Description
    Hand sieves and hand riddles
    Sub Chapter
    9605
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Travel sets for personal toilet, sewing or shoe or clothes cleaning
    Sub Chapter
    9606
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
    Sub Chapter
    9607
    Old GST Rate
    18%
    New GST Rate
    5%
    Description
    Slide fasteners and parts thereof
    Sub Chapter
    9608
    Old GST Rate
    18%
    New GST Rate
    5%
    Description
    Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
    Sub Chapter
    9609
    Old GST Rate
    12%
    New GST Rate
    5%
    Description
    Pencils (including propelling or sliding pencils) , crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
    Sub Chapter
    9610
    Old GST Rate
    12%
    New GST Rate
    12%
    Description
    Slates and boards, with writing or drawing surfaces, whether or not framed
    Sub Chapter
    9611
    Old GST Rate
    12%
    New GST Rate
    12%
    Description
    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
    Sub Chapter
    9612
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    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
    Sub Chapter
    9613
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
    Sub Chapter
    9614
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof
    Sub Chapter
    9615
    Old GST Rate
    18%
    New GST Rate
    40%
    Description
    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
    Sub Chapter
    9616
    Old GST Rate
    28%
    New GST Rate
    28%
    Description
    Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
    Sub Chapter
    9617
    Old GST Rate
    12%
    New GST Rate
    12%
    Description
    Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
    Sub Chapter
    9618
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
    Sub Chapter
    9619
    Old GST Rate
    18%
    New GST Rate
    5%
    Description
    Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material
    Sub Chapter
    9620
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Monopods, bipods, tripods and similar articles

    Case Laws Related to Chapter 96

    Order Number
    Description
    Order Number
    59/2019
    Description
    Sh. Sandeep Puri, Shri C.P. Rao, Director General Of Anti-profiteering, Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
    Order Number
    GUJ/GAAR/R/39/2020
    Description
    M/S The Roll Company (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    06/WBAAAR/APPEAL/2019
    Description
    Shiva Writing Company Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal)
    Order Number
    KER/51/2019
    Description
    Dobersun Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
    Order Number
    TN/15/AAR/2020
    Description
    M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    50/2022
    Description
    Ritika Vohra, Director General Of Anti-profiteering And Others (Naa (National Anti Profiteering Authority), )
    Order Number
    01/AAAR/2023
    Description
    Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
    Order Number
    GUJ/GAAR/R/2022/52,
    Description
    Doms Industries Pvt. Ltd., (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    TN/08/ARA/2022
    Description
    Lagom Labs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    KAR/ADRG/64/2021
    Description
    Xtracare Products Private Limited (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GUJ/GAAR/R/2023/10
    Description
    Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAR/R/2018/10
    Description
    Inox India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    44/WBAAR/2018-19
    Description
    Shiva Writing Company Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
    Order Number
    4/AAR/2019
    Description
    Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/2018/12
    Description
    Raja Slates Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    Order No. 55
    Description
    Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
    Order Number
    TN/24/AAR/2019
    Description
    M/S. K. Suresh (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/107/2020
    Description
    Ananta Synthetic Innovations (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GST-ARA-61/2020-21/B-31
    Description
    Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    A.R. Appeal No. 1/2018/AAAR
    Description
    Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/87/2020
    Description
    Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAAR/APPEAL/2021/02
    Description
    The Roll Company(Bhavin Ramesh Shah) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAR/ADM/2020/116
    Description
    Ashokkumar Khimjibhai Patel (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    RAJ/AAR/2021-22/26
    Description
    Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
    Order Number
    AR-04-05/AR/DMN-Silvassa/2018
    Description
    Aristoplast Products Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
    Order Number
    GST-ARA-66/2018-19/B-162
    Description
    Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    RAJ/AAR/2020-21/01
    Description
    Sunil Kumar Gehlot (AAR (Authority For Advance Ruling), Rajasthan)
    Order Number
    GUJ/GAAR/R/2018/19
    Description
    Ginni Filaments Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    RAJ/AAR/2021-22/03
    Description
    Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
    Order Number
    GUJ/GAAR/R/34/2020
    Description
    Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GST-ARA-74/2018-19/B-169
    Description
    Shradha Polymats (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    43/2019
    Description
    Director General Of Anti-profiteering, Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
    Order Number
    TN/17/ARA/2021
    Description
    Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

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    The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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