---
title: "HSN Code for Mother-of-pearl articles | HSN 96019020 GST Rate"
description: "Find HSN and GST Rates for 96019020 related to Mother-of-pearl articles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96019020/"
---

# HSN Code 96019020: Mother-of-pearl articles

- [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/)
- [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/)
- [Sub-chapter 9601: Worked animal materials & carvings](https://busy.in/hsn/sub-chapter-9601/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other: Worked mother-of-pearl and articles thereof | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 96019020 ?

It includes Other Carved Or Moulded Articles

### How should mixed supplies be billed when Mother-of-pearl articles is sold with other items?

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).

### Does packaging or labelling change the GST for Mother-of-pearl articles?

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.

### How much GST applies to Mother-of-pearl articles?

Under HSN 96019020, Mother-of-pearl articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Mother-of-pearl articles?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Mother-of-pearl articles?

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.

## India's trade performance: HSN Code 96019020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−33.65% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (+445.00% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #8055 of 12657 HSN codes
- Share of Sub-Chapter 9601: 0.83% of its exports; import side 28.76%
- Rank within Sub-Chapter 9601: #4 of 6 by export value; import-side #2

### Key metrics

- Export CAGR: -15.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8566 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +50.50% in FY 2020-21
- Contribution to Sub-Ch. 9601: 0.83% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96019020

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9601 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9601 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.90 | 0.0001% | — | 1.34% | Nil | 0.0000% | — | 0.00% | +1.90 | #7011 |
| FY 2019-20 | 1.01 | 0.0000% | −46.84% | 0.79% | < ₹1 Crore | 0.0000% | — | 6.09% | +0.67 | #7610 |
| FY 2020-21 | 1.52 | 0.0001% | +50.50% | 1.42% | < ₹1 Crore | 0.0000% | −44.12% | 21.11% | +1.33 | #7271 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −44.08% | 0.78% | < ₹1 Crore | 0.0000% | +289.47% | 38.95% | +0.11 | #8122 |
| FY 2022-23 | 1.18 | 0.0000% | +38.82% | 1.26% | < ₹1 Crore | 0.0000% | +17.57% | 15.05% | +0.31 | #7956 |
| FY 2023-24 | 1.04 | 0.0000% | −11.86% | 1.17% | < ₹1 Crore | 0.0000% | −54.02% | 8.16% | +0.64 | #8220 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −33.65% | 0.83% | 2.18 | 0.0000% | +445.00% | 28.76% | −1.49 | #8566 |

- CAGR (7-year): exports -15.53%/yr, imports —/yr (consistently Deficit)

## Key trade insights: HSN Code 96019020 export-import analysis

### Export decline: -15.53% CAGR over 7 years

India's exports under HSN Code 96019020 have declined at a compound annual rate of -15.53% over 7 fiscal years, falling from ₹1.90 Crore in FY 2018-19 to ₹0.69 Crore in FY 2024-25.

### HSN Code 96019020 ranked #8566 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96019020 ranks #8566 out of 12657 HSN codes by total export value. Within Sub-Chapter 9601, it ranks #4 of 6. By trade surplus, it ranks #8055 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 96019020 exports

The strongest single-year export movement for HSN Code 96019020 was recorded in FY 2020-21, when exports surged by 50.50% over the prior year.

### India records a trade deficit of ₹1.49 Crore in HSN Code 96019020 goods

In FY 2024-25, India's imports of ₹2.18 Cr exceeded exports of ₹0.69 Cr, resulting in a trade deficit of ₹1.49 Crore — ranking #8055 of 12657 by surplus magnitude.

### HSN Code 96019020 contributes 0.83% of Sub-Chapter 9601 exports — ranked #4

Among the 6 HSN codes under Sub-Chapter 9601, HSN Code 96019020 ranks #4 by export value — accounting for 0.83% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.76% share (rank #2).

## Related HSN Codes in Sub-Chapter 9601

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 96019090: Worked Ivory, Bone & Animal Carving](https://busy.in/hsn/hsn-96019090/) | ₹47 Cr |
| #2 | [HSN Code 96019040: Worked Horn/Coral/Animal Carving Material & Articles](https://busy.in/hsn/hsn-96019040/) | ₹21 Cr |
| #3 | [HSN Code 96019030: Other: Worked bone (excluding whale bone) and](https://busy.in/hsn/hsn-96019030/) | ₹13 Cr |
| #4 | HSN Code 96019020: Mother-of-pearl articles (this hsn code) | < ₹1 Crore |
| #5 | [HSN Code 96019010: Tortoise-shell articles](https://busy.in/hsn/hsn-96019010/) | < ₹1 Crore |
| #6 | [HSN Code 96011000: Worked Ivory And Articles Of Ivory](https://busy.in/hsn/hsn-96011000/) | < ₹1 Crore |