--- title: "HSN Code for Refills for Ballpoint Pens: Ink Reservoir & Ball Point | HSN 96086090 GST Rate" description: "Find HSN and GST Rates for 96086090 related to Refills for Ballpoint Pens: Ink Reservoir & Ball Point with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96086090/" --- # HSN Code 96086090: Refills for Ballpoint Pens: Ink Reservoir & Ball Point - [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 :Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 96086090 ? It includes Pencils and crayons ### How should mixed supplies be billed when Refills for Ballpoint Pens: Ink Reservoir & Ball Point is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Refills for Ballpoint Pens: Ink Reservoir & Ball Point; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Refills for Ballpoint Pens: Ink Reservoir & Ball Point? 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. ### Do e‑way bill and e‑invoice apply for Refills for Ballpoint Pens: Ink Reservoir & Ball Point? 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 Refills for Ballpoint Pens: Ink Reservoir & Ball Point? 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 Refills for Ballpoint Pens: Ink Reservoir & Ball Point? Under HSN 96086090, Refills for Ballpoint Pens: Ink Reservoir & Ball Point attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 96086090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹52 Cr (+4.94% YoY) — 0.0014% of India's total exports - Imports: ₹29 Cr (−34.69% YoY) — 0.0005% of India's total imports - Trade balance: ₹23 Cr (Surplus); surplus rank #2727 of 12657 HSN codes - Share of Sub-Chapter 9608: 2.42% of its exports; import side 4.37% - Rank within Sub-Chapter 9608: #7 of 27 by export value; import-side #7 ### Key metrics - Export CAGR: 6.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3571 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +76.18% in FY 2019-20 - Contribution to Sub-Ch. 9608: 2.42% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96086090 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 | 35.98 | 0.0016% | — | 2.43% | 43.64 | 0.0012% | — | 8.77% | −7.66 | #3335 | | FY 2019-20 | 63.39 | 0.0029% | +76.18% | 4.34% | 45.81 | 0.0014% | +4.97% | 9.88% | +17.58 | #2570 | | FY 2020-21 | 50.64 | 0.0024% | −20.11% | 4.60% | 14.79 | 0.0005% | −67.71% | 6.31% | +35.85 | #2909 | | FY 2021-22 | 50.86 | 0.0016% | +0.43% | 3.45% | 43.27 | 0.0009% | +192.56% | 10.47% | +7.59 | #3339 | | FY 2022-23 | 62.85 | 0.0017% | +23.57% | 3.21% | 45.56 | 0.0008% | +5.29% | 7.59% | +17.29 | #3169 | | FY 2023-24 | 49.43 | 0.0014% | −21.35% | 2.55% | 44.37 | 0.0008% | −2.61% | 6.47% | +5.06 | #3552 | | FY 2024-25 | 51.87 | 0.0014% | +4.94% | 2.42% | 28.98 | 0.0005% | −34.69% | 4.37% | +22.89 | #3571 | - CAGR (7-year): exports 6.29%/yr, imports -6.60%/yr (consistently Surplus) ## Key trade insights: HSN Code 96086090 export-import analysis ### Consistent export growth: 6.29% CAGR over 7 years India's exports under HSN Code 96086090 have grown at a compound annual rate of 6.29% over 7 fiscal years, rising from ₹35.98 Crore in FY 2018-19 to ₹51.87 Crore in FY 2024-25. ### HSN Code 96086090 ranked #3571 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96086090 ranks #3571 out of 12657 HSN codes by total export value. Within Sub-Chapter 9608, it ranks #7 of 27. By trade surplus, it ranks #2727 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 96086090 exports The strongest single-year export movement for HSN Code 96086090 was recorded in FY 2019-20, when exports surged by 76.18% over the prior year. ### India maintains a trade surplus of ₹22.89 Crore in HSN Code 96086090 goods In FY 2024-25, India's exports of ₹51.87 Cr exceeded imports of ₹28.98 Cr, resulting in a trade surplus of ₹22.89 Crore — ranking #2727 of 12657 by surplus magnitude. ### Import growth of -6.60% CAGR signals stable import dependency for Refills for Ballpoint Pens: Ink Reservoir & Ball Point India's imports under HSN Code 96086090 have grown at -6.60% CAGR, reaching ₹28.98 Crore in FY 2024-25. ### HSN Code 96086090 contributes 2.42% of Sub-Chapter 9608 exports — ranked #7 Among the 27 HSN codes under Sub-Chapter 9608, HSN Code 96086090 ranks #7 by export value — accounting for 2.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.37% share (rank #7). ## 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 (this hsn code) | ₹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 |