---
title: "HSN Code for Worked Ivory, Bone & Animal Carving	 | HSN 96019090 GST Rate"
description: "Find HSN and GST Rates for 96019090 related to Worked Ivory, Bone & Animal Carving	 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96019090/"
---

# HSN Code 96019090: Worked Ivory, Bone & Animal Carving

- [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: Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 96019090 ?

It includes Tooth Brushes

### Can we claim ITC on inputs used to trade Worked Ivory, Bone & Animal Carving?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Worked Ivory, Bone & Animal Carving?

Under HSN 96019090, Worked Ivory, Bone & Animal Carving attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Worked Ivory, Bone & Animal Carving?

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 should mixed supplies be billed when Worked Ivory, Bone & Animal Carving is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Worked Ivory, Bone & Animal Carving; Nil for exempt items if applicable).

### Any common misclassification issue with Worked Ivory, Bone & Animal Carving?

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

## India's trade performance: HSN Code 96019090 (FY 2024-25)

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

- Exports: ₹47 Cr (−7.84% YoY) — 0.0013% of India's total exports
- Imports: < ₹1 Crore (+82.61% YoY) — 0.0000% of India's total imports
- Trade balance: ₹47 Cr (Surplus); surplus rank #2213 of 12657 HSN codes
- Share of Sub-Chapter 9601: 57.36% of its exports; import side 5.54%
- Rank within Sub-Chapter 9601: #1 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: -3.82% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3695 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +21.34% in FY 2021-22
- Contribution to Sub-Ch. 9601: 57.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96019090

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 | 59.89 | 0.0026% | — | 42.10% | < ₹1 Crore | 0.0000% | — | 4.78% | +59.68 | #2621 |
| FY 2019-20 | 40.39 | 0.0018% | −32.56% | 31.55% | < ₹1 Crore | 0.0000% | −14.29% | 3.23% | +40.21 | #3192 |
| FY 2020-21 | 40.96 | 0.0019% | +1.41% | 38.37% | < ₹1 Crore | 0.0000% | −44.44% | 11.11% | +40.86 | #3226 |
| FY 2021-22 | 49.70 | 0.0016% | +21.34% | 45.90% | < ₹1 Crore | 0.0000% | +30.00% | 6.84% | +49.57 | #3365 |
| FY 2022-23 | 48.02 | 0.0013% | −3.38% | 51.37% | < ₹1 Crore | 0.0000% | +130.77% | 5.19% | +47.72 | #3534 |
| FY 2023-24 | 51.43 | 0.0014% | +7.10% | 57.69% | < ₹1 Crore | 0.0000% | −23.33% | 4.69% | +51.20 | #3487 |
| FY 2024-25 | 47.40 | 0.0013% | −7.84% | 57.36% | < ₹1 Crore | 0.0000% | +82.61% | 5.54% | +46.98 | #3695 |

- CAGR (7-year): exports -3.82%/yr, imports 12.25%/yr (consistently Surplus)

## Key trade insights: HSN Code 96019090 export-import analysis

### Export decline: -3.82% CAGR over 7 years

India's exports under HSN Code 96019090 have declined at a compound annual rate of -3.82% over 7 fiscal years, falling from ₹59.89 Crore in FY 2018-19 to ₹47.40 Crore in FY 2024-25.

### HSN Code 96019090 ranked #3695 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96019090 ranks #3695 out of 12657 HSN codes by total export value. Within Sub-Chapter 9601, it ranks #1 of 6. By trade surplus, it ranks #2213 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 96019090 exports

The strongest single-year export movement for HSN Code 96019090 was recorded in FY 2021-22, when exports surged by 21.34% over the prior year.

### India maintains a trade surplus of ₹46.98 Crore in HSN Code 96019090 goods

In FY 2024-25, India's exports of ₹47.40 Cr exceeded imports of ₹0.42 Cr, resulting in a trade surplus of ₹46.98 Crore — ranking #2213 of 12657 by surplus magnitude.

### Import growth of 12.25% CAGR signals rising demand for Worked Ivory, Bone & Animal Carving

India's imports under HSN Code 96019090 have grown at 12.25% CAGR, reaching ₹0.42 Crore in FY 2024-25.

### HSN Code 96019090 contributes 57.36% of Sub-Chapter 9601 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 9601, HSN Code 96019090 ranks #1 by export value — accounting for 57.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.54% share (rank #3).

## 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	 (this hsn code) | ₹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](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 |