--- title: "HSN Code for Personal Deodorants And Anti-Perspirants | HSN 96132000 GST Rate" description: "Find HSN and GST Rates for 96132000 related to Personal Deodorants And Anti-Perspirants with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96132000/" --- # HSN Code 96132000: Personal Deodorants And Anti-Perspirants - [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 9613: Lighters & parts](https://busy.in/hsn/sub-chapter-9613/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Pocket lighters, gas fuelled, refillable | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 96132000 ? It includes Scent Sprays ### Any common misclassification issue with Personal Deodorants And Anti-Perspirants? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Personal Deodorants And Anti-Perspirants? Under HSN 96132000, Personal Deodorants And Anti-Perspirants attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Personal Deodorants And Anti-Perspirants is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Personal Deodorants And Anti-Perspirants; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Personal Deodorants And Anti-Perspirants? 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 Personal Deodorants And Anti-Perspirants? 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. ## India's trade performance: HSN Code 96132000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (−63.53% YoY) — 0.0002% of India's total exports - Imports: ₹4 Cr (−84.58% YoY) — 0.0001% of India's total imports - Trade balance: ₹2 Cr (Surplus); surplus rank #4292 of 12657 HSN codes - Share of Sub-Chapter 9613: 11.81% of its exports; import side 3.93% - Rank within Sub-Chapter 9613: #3 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: -9.14% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6402 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +146.63% in FY 2019-20 - Contribution to Sub-Ch. 9613: 11.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96132000 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. 9613 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9613 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 10.68 | 0.0005% | — | 16.87% | 36.07 | 0.0010% | — | 45.42% | −25.39 | #4917 | | FY 2019-20 | 26.34 | 0.0012% | +146.63% | 40.54% | 48.02 | 0.0014% | +33.13% | 46.56% | −21.68 | #3764 | | FY 2020-21 | 17.81 | 0.0008% | −32.38% | 29.48% | 47.46 | 0.0016% | −1.17% | 43.67% | −29.65 | #4349 | | FY 2021-22 | 25.20 | 0.0008% | +41.49% | 30.77% | 52.52 | 0.0011% | +10.66% | 43.09% | −27.32 | #4281 | | FY 2022-23 | 34.48 | 0.0010% | +36.83% | 36.22% | 71.59 | 0.0012% | +36.31% | 47.28% | −37.11 | #3964 | | FY 2023-24 | 16.48 | 0.0005% | −52.20% | 29.75% | 27.88 | 0.0005% | −61.06% | 31.27% | −11.40 | #5037 | | FY 2024-25 | 6.01 | 0.0002% | −63.53% | 11.81% | 4.30 | 0.0001% | −84.58% | 3.93% | +1.71 | #6402 | - CAGR (7-year): exports -9.14%/yr, imports -29.85%/yr (consistently Surplus) ## Key trade insights: HSN Code 96132000 export-import analysis ### Export decline: -9.14% CAGR over 7 years India's exports under HSN Code 96132000 have declined at a compound annual rate of -9.14% over 7 fiscal years, falling from ₹10.68 Crore in FY 2018-19 to ₹6.01 Crore in FY 2024-25. ### HSN Code 96132000 ranked #6402 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96132000 ranks #6402 out of 12657 HSN codes by total export value. Within Sub-Chapter 9613, it ranks #3 of 5. By trade surplus, it ranks #4292 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 96132000 exports The strongest single-year export movement for HSN Code 96132000 was recorded in FY 2019-20, when exports surged by 146.63% over the prior year. ### India maintains a trade surplus of ₹1.71 Crore in HSN Code 96132000 goods In FY 2024-25, India's exports of ₹6.01 Cr exceeded imports of ₹4.30 Cr, resulting in a trade surplus of ₹1.71 Crore — ranking #4292 of 12657 by surplus magnitude. ### Import growth of -29.85% CAGR signals stable import dependency for Personal Deodorants And Anti-Perspirants India's imports under HSN Code 96132000 have grown at -29.85% CAGR, reaching ₹4.30 Crore in FY 2024-25. ### HSN Code 96132000 contributes 11.81% of Sub-Chapter 9613 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 9613, HSN Code 96132000 ranks #3 by export value — accounting for 11.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.93% share (rank #3). ## Related HSN Codes in Sub-Chapter 9613 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 96139000: Cigarette & Other Lighters + Parts](https://busy.in/hsn/hsn-96139000/) | ₹27 Cr | | #2 | [HSN Code 96138090: Other Lighters \|Other](https://busy.in/hsn/hsn-96138090/) | ₹12 Cr | | #3 | HSN Code 96132000: Personal Deodorants And Anti-Perspirants (this hsn code) | ₹6 Cr | | #4 | [HSN Code 96131000: Pocket lighters, gas fuelled, non-refillable](https://busy.in/hsn/hsn-96131000/) | ₹5 Cr | | #5 | [HSN Code 96138010: Electronic Lighters](https://busy.in/hsn/hsn-96138010/) | < ₹1 Crore |