--- title: "HSN Code for Worked Horn/Coral/Animal Carving Material & Articles | HSN 96019040 GST Rate" description: "Find HSN and GST Rates for 96019040 related to Worked Horn/Coral/Animal Carving Material & Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96019040/" --- # HSN Code 96019040: Worked Horn/Coral/Animal Carving Material & 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 horn, coral and other animal carving material and articles thereof (other than articles of coral) | 2.5% | 2.5% | 5% | 0% | | Other: Worked horn, coral and other animal carving material and articles thereof | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 96019040 ? It includes Other Toilet Brushes ### Does packaging or labelling change the GST for Worked Horn/Coral/Animal Carving Material & 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. ### Can we claim ITC on inputs used to trade Worked Horn/Coral/Animal Carving Material & Articles? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Worked Horn/Coral/Animal Carving Material & Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Worked Horn/Coral/Animal Carving Material & Articles; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Worked Horn/Coral/Animal Carving Material & 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. ### Any common misclassification issue with Worked Horn/Coral/Animal Carving Material & Articles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Worked Horn/Coral/Animal Carving Material & Articles? Under HSN 96019040, Worked Horn/Coral/Animal Carving Material & Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 96019040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹21 Cr (−15.35% YoY) — 0.0006% of India's total exports - Imports: ₹5 Cr (+13.82% YoY) — 0.0001% of India's total imports - Trade balance: ₹16 Cr (Surplus); surplus rank #2983 of 12657 HSN codes - Share of Sub-Chapter 9601: 25.48% of its exports; import side 64.12% - Rank within Sub-Chapter 9601: #2 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: -17.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4800 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +11.63% in FY 2019-20 - Contribution to Sub-Ch. 9601: 25.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96019040 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 | 67.91 | 0.0030% | — | 47.74% | 4.18 | 0.0001% | — | 95.22% | +63.73 | #2464 | | FY 2019-20 | 75.81 | 0.0034% | +11.63% | 59.21% | 5.07 | 0.0002% | +21.29% | 90.86% | +70.74 | #2345 | | FY 2020-21 | 53.41 | 0.0025% | −29.55% | 50.03% | < ₹1 Crore | 0.0000% | −87.77% | 68.89% | +52.79 | #2834 | | FY 2021-22 | 38.60 | 0.0012% | −27.73% | 35.65% | 1.03 | 0.0000% | +66.13% | 54.21% | +37.57 | #3726 | | FY 2022-23 | 32.97 | 0.0009% | −14.59% | 35.27% | 4.60 | 0.0001% | +346.60% | 79.58% | +28.37 | #4023 | | FY 2023-24 | 24.88 | 0.0007% | −24.54% | 27.91% | 4.27 | 0.0001% | −7.17% | 87.14% | +20.61 | #4465 | | FY 2024-25 | 21.06 | 0.0006% | −15.35% | 25.48% | 4.86 | 0.0001% | +13.82% | 64.12% | +16.20 | #4800 | - CAGR (7-year): exports -17.73%/yr, imports 2.54%/yr (consistently Surplus) ## Key trade insights: HSN Code 96019040 export-import analysis ### Export decline: -17.73% CAGR over 7 years India's exports under HSN Code 96019040 have declined at a compound annual rate of -17.73% over 7 fiscal years, falling from ₹67.91 Crore in FY 2018-19 to ₹21.06 Crore in FY 2024-25. ### HSN Code 96019040 ranked #4800 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96019040 ranks #4800 out of 12657 HSN codes by total export value. Within Sub-Chapter 9601, it ranks #2 of 6. By trade surplus, it ranks #2983 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 96019040 exports The strongest single-year export movement for HSN Code 96019040 was recorded in FY 2019-20, when exports surged by 11.63% over the prior year. ### India maintains a trade surplus of ₹16.20 Crore in HSN Code 96019040 goods In FY 2024-25, India's exports of ₹21.06 Cr exceeded imports of ₹4.86 Cr, resulting in a trade surplus of ₹16.20 Crore — ranking #2983 of 12657 by surplus magnitude. ### Import growth of 2.54% CAGR signals stable import dependency for Worked Horn/Coral/Animal Carving Material & Articles India's imports under HSN Code 96019040 have grown at 2.54% CAGR, reaching ₹4.86 Crore in FY 2024-25. ### HSN Code 96019040 contributes 25.48% of Sub-Chapter 9601 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 9601, HSN Code 96019040 ranks #2 by export value — accounting for 25.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 64.12% share (rank #1). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-96019020/) | < ₹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 |