---
title: "HSN Code for Sets from two or more sub-headings | HSN 96085000 GST Rate"
description: "Find HSN and GST Rates for 96085000 related to Sets from two or more sub-headings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96085000/"
---

# HSN Code 96085000: Sets from two or more sub-headings

- [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 |
| --- | --- | --- | --- | --- |
| Sets of articles from two or more of the foregoing sub-headings | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96085000 ?

It includes Pen/pencil holders, similar holders

### Do e‑way bill and e‑invoice apply for Sets from two or more sub-headings?

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 Sets from two or more sub-headings?

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 Sets from two or more sub-headings is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sets from two or more sub-headings; Nil for exempt items if applicable).

### Any common misclassification issue with Sets from two or more sub-headings?

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

### Does packaging or labelling change the GST for Sets from two or more sub-headings?

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 Sets from two or more sub-headings?

Under HSN 96085000, Sets from two or more sub-headings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 96085000 (FY 2024-25)

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

- Exports: ₹4 Cr (+92.16% YoY) — 0.0001% of India's total exports
- Imports: ₹3 Cr (+207.37% YoY) — 0.0000% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #4519 of 12657 HSN codes
- Share of Sub-Chapter 9608: 0.18% of its exports; import side 0.44%
- Rank within Sub-Chapter 9608: #13 of 27 by export value; import-side #17

### Key metrics

- Export CAGR: 17.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6907 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +92.16% in FY 2024-25
- Contribution to Sub-Ch. 9608: 0.18% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96085000

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 | 1.47 | 0.0001% | — | 0.10% | 1.79 | 0.0000% | — | 0.36% | −0.32 | #7259 |
| FY 2019-20 | 1.33 | 0.0001% | −9.52% | 0.09% | < ₹1 Crore | 0.0000% | −57.54% | 0.16% | +0.57 | #7329 |
| FY 2020-21 | 1.55 | 0.0001% | +16.54% | 0.14% | < ₹1 Crore | 0.0000% | −73.68% | 0.09% | +1.35 | #7255 |
| FY 2021-22 | 1.57 | 0.0001% | +1.29% | 0.11% | 2.24 | 0.0000% | +1,020.00% | 0.54% | −0.67 | #7578 |
| FY 2022-23 | 1.86 | 0.0001% | +18.47% | 0.09% | 3.50 | 0.0001% | +56.25% | 0.58% | −1.64 | #7518 |
| FY 2023-24 | 2.04 | 0.0001% | +9.68% | 0.11% | < ₹1 Crore | 0.0000% | −72.86% | 0.14% | +1.09 | #7555 |
| FY 2024-25 | 3.92 | 0.0001% | +92.16% | 0.18% | 2.92 | 0.0000% | +207.37% | 0.44% | +1.00 | #6907 |

- CAGR (7-year): exports 17.76%/yr, imports 8.50%/yr (consistently Surplus)

## Key trade insights: HSN Code 96085000 export-import analysis

### Consistent export growth: 17.76% CAGR over 7 years

India's exports under HSN Code 96085000 have grown at a compound annual rate of 17.76% over 7 fiscal years, rising from ₹1.47 Crore in FY 2018-19 to ₹3.92 Crore in FY 2024-25.

### HSN Code 96085000 ranked #6907 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96085000 ranks #6907 out of 12657 HSN codes by total export value. Within Sub-Chapter 9608, it ranks #13 of 27. By trade surplus, it ranks #4519 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 96085000 exports

The strongest single-year export movement for HSN Code 96085000 was recorded in FY 2024-25, when exports surged by 92.16% over the prior year.

### India maintains a trade surplus of ₹1.00 Crore in HSN Code 96085000 goods

In FY 2024-25, India's exports of ₹3.92 Cr exceeded imports of ₹2.92 Cr, resulting in a trade surplus of ₹1.00 Crore — ranking #4519 of 12657 by surplus magnitude.

### Import growth of 8.50% CAGR signals stable import dependency for Sets from two or more sub-headings

India's imports under HSN Code 96085000 have grown at 8.50% CAGR, reaching ₹2.92 Crore in FY 2024-25.

### HSN Code 96085000 contributes 0.18% of Sub-Chapter 9608 exports — ranked #13

Among the 27 HSN codes under Sub-Chapter 9608, HSN Code 96085000 ranks #13 by export value — accounting for 0.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.44% share (rank #17).

## 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 |
| #13 | HSN Code 96085000: Sets from two or more sub-headings (this hsn code) | ₹4 Cr |