What products are classified under HSN 96019020 ?
It includes Other Carved Or Moulded Articles
HSN Code 96019020 represents Mother-of-pearl articles under GST classification. This code helps businesses identify Mother-of-pearl articles correctly for billing, taxation, and trade. With HSN Code 96019020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mother-of-pearl articles.
HSN Code 96019020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 96 | Miscellaneous manufactured articles | 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) | Other: Worked mother-of-pearl and articles thereof | 6% | 6% | 12% | 0% |
Description of goods
Other: Worked mother-of-pearl and articles thereof
Chapter
96 – Miscellaneous manufactured articles
Sub Chapter
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)
Mother-of-pearl articles does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Worked ivory and articles of ivory | |
| Other : Worked tortoise-shell and articles thereof | |
| Other: Worked bone (excluding whale bone) and | |
| Other: Worked horn, coral and other animal carving material and articles thereof (other than articles of coral) | |
| Other: Worked horn, coral and other animal carving material and articles thereof | |
| Other: Other |
Worked ivory and articles of ivory
Other : Worked tortoise-shell and articles thereof
Other: Worked bone (excluding whale bone) and
Other: Worked horn, coral and other animal carving material and articles thereof (other than articles of coral)
Other: Worked horn, coral and other animal carving material and articles thereof
Other: Other
It includes Other Carved Or Moulded Articles
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mother-of-pearl articles; Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 96019020, Mother-of-pearl articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.