--- title: "HSN Code for Other Drawing, Writing & Marking Supplies | HSN 96099090 GST Rate" description: "Find HSN and GST Rates for 96099090 related to Other Drawing, Writing & Marking Supplies with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96099090/" --- # HSN Code 96099090: Other Drawing, Writing & Marking Supplies - [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 9609: Writing instruments](https://busy.in/hsn/sub-chapter-9609/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 96099090 ? It includes Pocket lighters, gas fuelled, non-refillable ### Do e‑way bill and e‑invoice apply for Other Drawing, Writing & Marking Supplies? 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 Other Drawing, Writing & Marking Supplies? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Drawing, Writing & Marking Supplies? 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 Other Drawing, Writing & Marking Supplies is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Drawing, Writing & Marking Supplies; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Drawing, Writing & Marking Supplies? 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 Other Drawing, Writing & Marking Supplies? Under HSN 96099090, Other Drawing, Writing & Marking Supplies attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 96099090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (−4.98% YoY) — 0.0004% of India's total exports - Imports: ₹43 Cr (−25.07% YoY) — 0.0007% of India's total imports - Trade balance: −₹29 Cr (Deficit); surplus rank #9813 of 12657 HSN codes - Share of Sub-Chapter 9609: 3.05% of its exports; import side 23.72% - Rank within Sub-Chapter 9609: #2 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 8.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5305 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +82.83% in FY 2021-22 - Contribution to Sub-Ch. 9609: 3.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96099090 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. 9609 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9609 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 8.83 | 0.0004% | — | 4.46% | 18.98 | 0.0005% | — | 18.61% | −10.15 | #5138 | | FY 2019-20 | 11.76 | 0.0005% | +33.18% | 5.38% | 27.70 | 0.0008% | +45.94% | 31.18% | −15.94 | #4792 | | FY 2020-21 | 7.69 | 0.0004% | −34.61% | 3.66% | 10.73 | 0.0004% | −61.26% | 23.72% | −3.04 | #5398 | | FY 2021-22 | 14.06 | 0.0004% | +82.83% | 4.99% | 20.79 | 0.0005% | +93.76% | 26.46% | −6.73 | #5047 | | FY 2022-23 | 15.05 | 0.0004% | +7.04% | 3.77% | 68.09 | 0.0012% | +227.51% | 40.82% | −53.04 | #5058 | | FY 2023-24 | 15.26 | 0.0004% | +1.40% | 3.36% | 57.96 | 0.0010% | −14.88% | 34.01% | −42.70 | #5145 | | FY 2024-25 | 14.50 | 0.0004% | −4.98% | 3.05% | 43.43 | 0.0007% | −25.07% | 23.72% | −28.93 | #5305 | - CAGR (7-year): exports 8.62%/yr, imports 14.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 96099090 export-import analysis ### Consistent export growth: 8.62% CAGR over 7 years India's exports under HSN Code 96099090 have grown at a compound annual rate of 8.62% over 7 fiscal years, rising from ₹8.83 Crore in FY 2018-19 to ₹14.50 Crore in FY 2024-25. ### HSN Code 96099090 ranked #5305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96099090 ranks #5305 out of 12657 HSN codes by total export value. Within Sub-Chapter 9609, it ranks #2 of 6. By trade surplus, it ranks #9813 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 96099090 exports The strongest single-year export movement for HSN Code 96099090 was recorded in FY 2021-22, when exports surged by 82.83% over the prior year. ### India records a trade deficit of ₹28.93 Crore in HSN Code 96099090 goods In FY 2024-25, India's imports of ₹43.43 Cr exceeded exports of ₹14.50 Cr, resulting in a trade deficit of ₹28.93 Crore — ranking #9813 of 12657 by surplus magnitude. ### Import growth of 14.79% CAGR signals rising demand for Other Drawing, Writing & Marking Supplies India's imports under HSN Code 96099090 have grown at 14.79% CAGR, reaching ₹43.43 Crore in FY 2024-25. ### HSN Code 96099090 contributes 3.05% of Sub-Chapter 9609 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 9609, HSN Code 96099090 ranks #2 by export value — accounting for 3.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.72% share (rank #2). ## Related HSN Codes in Sub-Chapter 9609 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 96091000: Pencils and crayons](https://busy.in/hsn/hsn-96091000/) | ₹445 Cr | | #2 | HSN Code 96099090: Other Drawing, Writing & Marking Supplies (this hsn code) | ₹15 Cr | | #3 | [HSN Code 96099030: Other Pastels/Charcoals/Chalks](https://busy.in/hsn/hsn-96099030/) | ₹7 Cr | | #4 | [HSN Code 96099020: Pencils](https://busy.in/hsn/hsn-96099020/) | ₹7 Cr | | #5 | [HSN Code 96099010: Slate Pencils and Chalk Sticks](https://busy.in/hsn/hsn-96099010/) | ₹1 Cr | | #6 | [HSN Code 96092000: Pencil Leads, Black Or Coloured](https://busy.in/hsn/hsn-96092000/) | < ₹1 Crore |