---
title: "HSN Code for High-Value Ballpoint Pens (>$100) | HSN 96081091 GST Rate"
description: "Find HSN and GST Rates for 96081091 related to High-Value Ballpoint Pens (>$100) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96081091/"
---

# HSN Code 96081091: High-Value Ballpoint Pens (>$100)

- [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 9608: Ball point pens, markers, pencils](https://busy.in/hsn/sub-chapter-9608/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Ball point pens : Other : High value ball point pens (US $ 100 and above c.i.f. per unit) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96081091 ?

It includes Stylograph pens – Precious metal body or cap

### How much GST applies to High-Value Ballpoint Pens (>$100)?

Under HSN 96081091, High-Value Ballpoint Pens (>$100) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for High-Value Ballpoint Pens (>$100)?

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.

### Can we claim ITC on inputs used to trade High-Value Ballpoint Pens (>$100)?

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

### Does packaging or labelling change the GST for High-Value Ballpoint Pens (>$100)?

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 High-Value Ballpoint Pens (>$100) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for High-Value Ballpoint Pens (>$100); Nil for exempt items if applicable).

### Any common misclassification issue with High-Value Ballpoint Pens (>$100)?

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 96081091 (FY 2024-25)

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

- Exports: < ₹1 Crore (+516.67% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+150.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5210 of 12657 HSN codes
- Share of Sub-Chapter 9608: 0.02% of its exports; import side 0.04%
- Rank within Sub-Chapter 9608: #20 of 27 by export value; import-side #21

### Key metrics

- Export CAGR: -36.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9065 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +725.00% in FY 2020-21
- Contribution to Sub-Ch. 9608: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96081091

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. 9608 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9608 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.72 | 0.0003% | — | 0.39% | 2.23 | 0.0001% | — | 0.45% | +3.49 | #5693 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −99.30% | 0.00% | 1.55 | 0.0000% | −30.49% | 0.33% | −1.51 | #9534 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +725.00% | 0.03% | 1.07 | 0.0000% | −30.97% | 0.46% | −0.74 | #8538 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −87.88% | 0.00% | < ₹1 Crore | 0.0000% | −48.60% | 0.13% | −0.51 | #9874 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +75.00% | 0.00% | < ₹1 Crore | 0.0000% | −70.91% | 0.03% | −0.09 | #9782 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −14.29% | 0.00% | < ₹1 Crore | 0.0000% | −37.50% | 0.01% | −0.04 | #9987 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +516.67% | 0.02% | < ₹1 Crore | 0.0000% | +150.00% | 0.04% | +0.12 | #9065 |

- CAGR (7-year): exports -36.64%/yr, imports -30.56%/yr (consistently Surplus)

## Key trade insights: HSN Code 96081091 export-import analysis

### Export decline: -36.64% CAGR over 7 years

India's exports under HSN Code 96081091 have declined at a compound annual rate of -36.64% over 7 fiscal years, falling from ₹5.72 Crore in FY 2018-19 to ₹0.37 Crore in FY 2024-25.

### HSN Code 96081091 ranked #9065 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96081091 ranks #9065 out of 12657 HSN codes by total export value. Within Sub-Chapter 9608, it ranks #20 of 27. By trade surplus, it ranks #5210 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 96081091 exports

The strongest single-year export movement for HSN Code 96081091 was recorded in FY 2020-21, when exports surged by 725.00% over the prior year.

### India maintains a trade surplus of ₹0.12 Crore in HSN Code 96081091 goods

In FY 2024-25, India's exports of ₹0.37 Cr exceeded imports of ₹0.25 Cr, resulting in a trade surplus of ₹0.12 Crore — ranking #5210 of 12657 by surplus magnitude.

### Import growth of -30.56% CAGR signals stable import dependency for High-Value Ballpoint Pens (>$100)

India's imports under HSN Code 96081091 have grown at -30.56% CAGR, reaching ₹0.25 Crore in FY 2024-25.

### HSN Code 96081091 contributes 0.02% of Sub-Chapter 9608 exports — ranked #20

Among the 27 HSN codes under Sub-Chapter 9608, HSN Code 96081091 ranks #20 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #21).

## Related HSN Codes in Sub-Chapter 9608

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 96081019: Ballpoint Pens With Liquid Ink (Rolling Ball)](https://busy.in/hsn/hsn-96081019/) | ₹1,132 Cr |
| #2 | [HSN Code 96082000: Felt-tipped pens](https://busy.in/hsn/hsn-96082000/) | ₹396 Cr |
| #3 | [HSN Code 96081099: Ballpoint Pens](https://busy.in/hsn/hsn-96081099/) | ₹270 Cr |
| #4 | [HSN Code 96089199: Other : Pen nibs and nib points: other: Other](https://busy.in/hsn/hsn-96089199/) | ₹74 Cr |
| #5 | [HSN Code 96089990: Writing Accessories (Other)](https://busy.in/hsn/hsn-96089990/) | ₹68 Cr |
| #6 | [HSN Code 96089191: Other : Pen nibs and nib points: other: Of metal](https://busy.in/hsn/hsn-96089191/) | ₹55 Cr |
| #7 | [HSN Code 96086090: Refills for Ballpoint Pens: Ink Reservoir & Ball Point](https://busy.in/hsn/hsn-96086090/) | ₹52 Cr |
| #8 | [HSN Code 96083099: Fountain pens: Other](https://busy.in/hsn/hsn-96083099/) | ₹42 Cr |
| #9 | [HSN Code 96086010: Liquid Ink Pen Refill](https://busy.in/hsn/hsn-96086010/) | ₹15 Cr |
| #10 | [HSN Code 96084000: Propelling Or Sliding Pencils](https://busy.in/hsn/hsn-96084000/) | ₹11 Cr |
| #20 | HSN Code 96081091: High-Value Ballpoint Pens (>$100) (this hsn code) | < ₹1 Crore |