--- title: "HSN Code for Liquid Ink Pen Refill | HSN 96086010 GST Rate" description: "Find HSN and GST Rates for 96086010 related to Liquid Ink Pen Refill with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96086010/" --- # HSN Code 96086010: Liquid Ink Pen Refill - [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 | | --- | --- | --- | --- | --- | | Refills for ball point pens, comprising the ball point and ink-reservoir : With liquid ink (for rolling ball-pen) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 96086010 ? It includes Writing Accessories (Other) ### Can we claim ITC on inputs used to trade Liquid Ink Pen Refill? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Liquid Ink Pen Refill? 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. ### Does packaging or labelling change the GST for Liquid Ink Pen Refill? 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 Liquid Ink Pen Refill? Under HSN 96086010, Liquid Ink Pen Refill attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Liquid Ink Pen Refill? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Liquid Ink Pen Refill is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Liquid Ink Pen Refill; Nil for exempt items if applicable). ## India's trade performance: HSN Code 96086010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (+35.70% YoY) — 0.0004% of India's total exports - Imports: ₹5 Cr (−0.38% YoY) — 0.0001% of India's total imports - Trade balance: ₹10 Cr (Surplus); surplus rank #3323 of 12657 HSN codes - Share of Sub-Chapter 9608: 0.71% of its exports; import side 0.80% - Rank within Sub-Chapter 9608: #9 of 27 by export value; import-side #15 ### Key metrics - Export CAGR: 2.85% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5244 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +61.45% in FY 2020-21 - Contribution to Sub-Ch. 9608: 0.71% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96086010 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 | 12.75 | 0.0006% | — | 0.86% | 6.90 | 0.0002% | — | 1.39% | +5.85 | #4708 | | FY 2019-20 | 9.21 | 0.0004% | −27.76% | 0.63% | 10.17 | 0.0003% | +47.39% | 2.19% | −0.96 | #5110 | | FY 2020-21 | 14.87 | 0.0007% | +61.45% | 1.35% | 4.58 | 0.0002% | −54.97% | 1.95% | +10.29 | #4586 | | FY 2021-22 | 19.43 | 0.0006% | +30.67% | 1.32% | 5.50 | 0.0001% | +20.09% | 1.33% | +13.93 | #4640 | | FY 2022-23 | 26.01 | 0.0007% | +33.87% | 1.33% | 7.53 | 0.0001% | +36.91% | 1.25% | +18.48 | #4350 | | FY 2023-24 | 11.12 | 0.0003% | −57.25% | 0.57% | 5.32 | 0.0001% | −29.35% | 0.78% | +5.80 | #5603 | | FY 2024-25 | 15.09 | 0.0004% | +35.70% | 0.71% | 5.30 | 0.0001% | −0.38% | 0.80% | +9.79 | #5244 | - CAGR (7-year): exports 2.85%/yr, imports -4.30%/yr (consistently Surplus) ## Key trade insights: HSN Code 96086010 export-import analysis ### Consistent export growth: 2.85% CAGR over 7 years India's exports under HSN Code 96086010 have grown at a compound annual rate of 2.85% over 7 fiscal years, rising from ₹12.75 Crore in FY 2018-19 to ₹15.09 Crore in FY 2024-25. ### HSN Code 96086010 ranked #5244 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96086010 ranks #5244 out of 12657 HSN codes by total export value. Within Sub-Chapter 9608, it ranks #9 of 27. By trade surplus, it ranks #3323 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 96086010 exports The strongest single-year export movement for HSN Code 96086010 was recorded in FY 2020-21, when exports surged by 61.45% over the prior year. ### India maintains a trade surplus of ₹9.79 Crore in HSN Code 96086010 goods In FY 2024-25, India's exports of ₹15.09 Cr exceeded imports of ₹5.30 Cr, resulting in a trade surplus of ₹9.79 Crore — ranking #3323 of 12657 by surplus magnitude. ### Import growth of -4.30% CAGR signals stable import dependency for Liquid Ink Pen Refill India's imports under HSN Code 96086010 have grown at -4.30% CAGR, reaching ₹5.30 Crore in FY 2024-25. ### HSN Code 96086010 contributes 0.71% of Sub-Chapter 9608 exports — ranked #9 Among the 27 HSN codes under Sub-Chapter 9608, HSN Code 96086010 ranks #9 by export value — accounting for 0.71% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.80% share (rank #15). ## 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 (this hsn code) | ₹15 Cr | | #10 | [HSN Code 96084000: Propelling Or Sliding Pencils](https://busy.in/hsn/hsn-96084000/) | ₹11 Cr |