---
title: "HSN Code for Writing & Drawing Slates and Boards, Framed or Not | HSN 96100000 GST Rate"
description: "Find HSN and GST Rates for 96100000 related to Writing & Drawing Slates and Boards, Framed or Not with BUSY Accounting - The reliable source for HSN and GST details in India."
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---

# HSN Code 96100000: Writing & Drawing Slates and Boards, Framed or Not

- [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 9610: Slates & Boards with writing surfaces](https://busy.in/hsn/sub-chapter-9610/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Slates and boards, with writing or drawing surfaces, whether or not framed (slates) | 0% | 0% | 0% | 0% |
| Slates and boards, with writing or drawing surfaces, whether or not framed | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96100000 ?

It includes Personal Deodorants And Anti-Perspirants

### How should mixed supplies be billed when Writing & Drawing Slates and Boards, Framed or Not is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Writing & Drawing Slates and Boards, Framed or Not; Nil for exempt items if applicable).

### How much GST applies to Writing & Drawing Slates and Boards, Framed or Not?

Under HSN 96100000, Writing & Drawing Slates and Boards, Framed or Not attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Writing & Drawing Slates and Boards, Framed or Not?

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.

### Can we claim ITC on inputs used to trade Writing & Drawing Slates and Boards, Framed or Not?

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 Writing & Drawing Slates and Boards, Framed or Not?

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.

### Any common misclassification issue with Writing & Drawing Slates and Boards, Framed or Not?

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

## India's trade performance: HSN Code 96100000 (FY 2024-25)

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

- Exports: ₹5 Cr (+16.74% YoY) — 0.0001% of India's total exports
- Imports: ₹44 Cr (+18.55% YoY) — 0.0007% of India's total imports
- Trade balance: −₹39 Cr (Deficit); surplus rank #10047 of 12657 HSN codes
- Share of Sub-Chapter 9610: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 9610: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 5.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6580 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +48.67% in FY 2021-22
- Contribution to Sub-Ch. 9610: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96100000

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. 9610 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9610 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.82 | 0.0002% | — | 100.00% | 24.20 | 0.0007% | — | 100.00% | −20.38 | #6193 |
| FY 2019-20 | 3.44 | 0.0002% | −9.95% | 100.00% | 30.38 | 0.0009% | +25.54% | 100.00% | −26.94 | #6290 |
| FY 2020-21 | 3.76 | 0.0002% | +9.30% | 100.00% | 15.60 | 0.0005% | −48.65% | 100.00% | −11.84 | #6271 |
| FY 2021-22 | 5.59 | 0.0002% | +48.67% | 100.00% | 24.38 | 0.0005% | +56.28% | 100.00% | −18.79 | #6218 |
| FY 2022-23 | 5.58 | 0.0002% | −0.18% | 100.00% | 38.61 | 0.0007% | +58.37% | 100.00% | −33.03 | #6341 |
| FY 2023-24 | 4.42 | 0.0001% | −20.79% | 100.00% | 36.98 | 0.0007% | −4.22% | 100.00% | −32.56 | #6721 |
| FY 2024-25 | 5.16 | 0.0001% | +16.74% | 100.00% | 43.84 | 0.0007% | +18.55% | 100.00% | −38.68 | #6580 |

- CAGR (7-year): exports 5.14%/yr, imports 10.41%/yr (consistently Deficit)

## Key trade insights: HSN Code 96100000 export-import analysis

### Consistent export growth: 5.14% CAGR over 7 years

India's exports under HSN Code 96100000 have grown at a compound annual rate of 5.14% over 7 fiscal years, rising from ₹3.82 Crore in FY 2018-19 to ₹5.16 Crore in FY 2024-25.

### HSN Code 96100000 ranked #6580 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96100000 ranks #6580 out of 12657 HSN codes by total export value. Within Sub-Chapter 9610, it ranks #1 of 1. By trade surplus, it ranks #10047 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 96100000 exports

The strongest single-year export movement for HSN Code 96100000 was recorded in FY 2021-22, when exports surged by 48.67% over the prior year.

### India records a trade deficit of ₹38.68 Crore in HSN Code 96100000 goods

In FY 2024-25, India's imports of ₹43.84 Cr exceeded exports of ₹5.16 Cr, resulting in a trade deficit of ₹38.68 Crore — ranking #10047 of 12657 by surplus magnitude.

### Import growth of 10.41% CAGR signals rising demand for Writing & Drawing Slates and Boards, Framed or Not

India's imports under HSN Code 96100000 have grown at 10.41% CAGR, reaching ₹43.84 Crore in FY 2024-25.

### HSN Code 96100000 contributes 100.00% of Sub-Chapter 9610 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 9610, HSN Code 96100000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 9610

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 96100000: Writing & Drawing Slates and Boards, Framed or Not (this hsn code) | ₹5 Cr |