--- title: "HSN Code for Writing Accessories (Other) | HSN 96089990 GST Rate" description: "Find HSN and GST Rates for 96089990 related to Writing Accessories (Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96089990/" --- # HSN Code 96089990: Writing Accessories (Other) - [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 | | --- | --- | --- | --- | --- | | Other : Other :Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 96089990 ? It includes Stamps & Embossing Devices ### Can we claim ITC on inputs used to trade Writing Accessories (Other)? 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 Writing Accessories (Other)? 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 Writing Accessories (Other)? 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. ### How much GST applies to Writing Accessories (Other)? Under HSN 96089990, Writing Accessories (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Writing Accessories (Other)? 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 Writing Accessories (Other) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Writing Accessories (Other); Nil for exempt items if applicable). ## India's trade performance: HSN Code 96089990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹68 Cr (+31.63% YoY) — 0.0018% of India's total exports - Imports: ₹132 Cr (−17.23% YoY) — 0.0022% of India's total imports - Trade balance: −₹64 Cr (Deficit); surplus rank #10439 of 12657 HSN codes - Share of Sub-Chapter 9608: 3.16% of its exports; import side 19.85% - Rank within Sub-Chapter 9608: #5 of 27 by export value; import-side #1 ### Key metrics - Export CAGR: 16.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3203 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +63.81% in FY 2022-23 - Contribution to Sub-Ch. 9608: 3.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96089990 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 | 26.84 | 0.0012% | — | 1.81% | 99.37 | 0.0028% | — | 19.97% | −72.53 | #3713 | | FY 2019-20 | 33.10 | 0.0015% | +23.32% | 2.26% | 101.84 | 0.0030% | +2.49% | 21.97% | −68.74 | #3477 | | FY 2020-21 | 31.75 | 0.0015% | −4.08% | 2.89% | 40.67 | 0.0014% | −60.06% | 17.34% | −8.92 | #3577 | | FY 2021-22 | 45.84 | 0.0015% | +44.38% | 3.11% | 71.91 | 0.0016% | +76.81% | 17.39% | −26.07 | #3486 | | FY 2022-23 | 75.09 | 0.0021% | +63.81% | 3.83% | 121.16 | 0.0021% | +68.49% | 20.19% | −46.07 | #2941 | | FY 2023-24 | 51.31 | 0.0014% | −31.67% | 2.65% | 158.96 | 0.0028% | +31.20% | 23.18% | −107.65 | #3493 | | FY 2024-25 | 67.54 | 0.0018% | +31.63% | 3.16% | 131.57 | 0.0022% | −17.23% | 19.85% | −64.03 | #3203 | - CAGR (7-year): exports 16.63%/yr, imports 4.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 96089990 export-import analysis ### Consistent export growth: 16.63% CAGR over 7 years India's exports under HSN Code 96089990 have grown at a compound annual rate of 16.63% over 7 fiscal years, rising from ₹26.84 Crore in FY 2018-19 to ₹67.54 Crore in FY 2024-25. ### HSN Code 96089990 ranked #3203 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96089990 ranks #3203 out of 12657 HSN codes by total export value. Within Sub-Chapter 9608, it ranks #5 of 27. By trade surplus, it ranks #10439 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 96089990 exports The strongest single-year export movement for HSN Code 96089990 was recorded in FY 2022-23, when exports surged by 63.81% over the prior year. ### India records a trade deficit of ₹64.03 Crore in HSN Code 96089990 goods In FY 2024-25, India's imports of ₹131.57 Cr exceeded exports of ₹67.54 Cr, resulting in a trade deficit of ₹64.03 Crore — ranking #10439 of 12657 by surplus magnitude. ### Import growth of 4.79% CAGR signals stable import dependency for Writing Accessories (Other) India's imports under HSN Code 96089990 have grown at 4.79% CAGR, reaching ₹131.57 Crore in FY 2024-25. ### HSN Code 96089990 contributes 3.16% of Sub-Chapter 9608 exports — ranked #5 Among the 27 HSN codes under Sub-Chapter 9608, HSN Code 96089990 ranks #5 by export value — accounting for 3.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.85% share (rank #1). ## 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) (this hsn code) | ₹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 |