--- title: "HSN Code for Scent Sprays | HSN 96161010 GST Rate" description: "Find HSN and GST Rates for 96161010 related to Scent Sprays with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96161010/" --- # HSN Code 96161010: Scent Sprays - [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 9616: Scents, Sprays, Powder-Puffs](https://busy.in/hsn/sub-chapter-9616/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Scent sprays and similar toilet sprays, and mounts and heads therefor : Scent sprays and similar toilet sprays | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 96161010 ? It includes Statuettes and Other Ornamental Articles ### How should mixed supplies be billed when Scent Sprays is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Scent Sprays; Nil for exempt items if applicable). ### Any common misclassification issue with Scent Sprays? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Scent Sprays? 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 Scent Sprays? 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 Scent Sprays? 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 Scent Sprays? Under HSN 96161010, Scent Sprays attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 96161010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹35 Cr (+211.14% YoY) — 0.0010% of India's total exports - Imports: ₹49 Cr (+25.94% YoY) — 0.0008% of India's total imports - Trade balance: −₹14 Cr (Deficit); surplus rank #9294 of 12657 HSN codes - Share of Sub-Chapter 9616: 66.47% of its exports; import side 12.29% - Rank within Sub-Chapter 9616: #1 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: 16.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4090 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +211.14% in FY 2024-25 - Contribution to Sub-Ch. 9616: 66.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96161010 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. 9616 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9616 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 14.35 | 0.0006% | — | 41.79% | 74.03 | 0.0021% | — | 33.12% | −59.68 | #4540 | | FY 2019-20 | 16.42 | 0.0007% | +14.43% | 45.93% | 66.88 | 0.0020% | −9.66% | 28.92% | −50.46 | #4388 | | FY 2020-21 | 27.46 | 0.0013% | +67.24% | 52.06% | 66.47 | 0.0023% | −0.61% | 12.68% | −39.01 | #3776 | | FY 2021-22 | 30.75 | 0.0010% | +11.98% | 52.26% | 51.81 | 0.0011% | −22.06% | 13.27% | −21.06 | #4016 | | FY 2022-23 | 10.94 | 0.0003% | −64.42% | 23.99% | 37.84 | 0.0007% | −26.96% | 8.72% | −26.90 | #5515 | | FY 2023-24 | 11.40 | 0.0003% | +4.20% | 20.31% | 39.13 | 0.0007% | +3.41% | 9.14% | −27.73 | #5555 | | FY 2024-25 | 35.47 | 0.0010% | +211.14% | 66.47% | 49.28 | 0.0008% | +25.94% | 12.29% | −13.81 | #4090 | - CAGR (7-year): exports 16.28%/yr, imports -6.56%/yr (consistently Deficit) ## Key trade insights: HSN Code 96161010 export-import analysis ### Consistent export growth: 16.28% CAGR over 7 years India's exports under HSN Code 96161010 have grown at a compound annual rate of 16.28% over 7 fiscal years, rising from ₹14.35 Crore in FY 2018-19 to ₹35.47 Crore in FY 2024-25. ### HSN Code 96161010 ranked #4090 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96161010 ranks #4090 out of 12657 HSN codes by total export value. Within Sub-Chapter 9616, it ranks #1 of 3. By trade surplus, it ranks #9294 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 96161010 exports The strongest single-year export movement for HSN Code 96161010 was recorded in FY 2024-25, when exports surged by 211.14% over the prior year. ### India records a trade deficit of ₹13.81 Crore in HSN Code 96161010 goods In FY 2024-25, India's imports of ₹49.28 Cr exceeded exports of ₹35.47 Cr, resulting in a trade deficit of ₹13.81 Crore — ranking #9294 of 12657 by surplus magnitude. ### Import growth of -6.56% CAGR signals stable import dependency for Scent Sprays India's imports under HSN Code 96161010 have grown at -6.56% CAGR, reaching ₹49.28 Crore in FY 2024-25. ### HSN Code 96161010 contributes 66.47% of Sub-Chapter 9616 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 9616, HSN Code 96161010 ranks #1 by export value — accounting for 66.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.29% share (rank #2). ## Related HSN Codes in Sub-Chapter 9616 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 96161010: Scent Sprays (this hsn code) | ₹35 Cr | | #2 | [HSN Code 96161020: Scent Spray Mounts/Heads](https://busy.in/hsn/hsn-96161020/) | ₹10 Cr | | #3 | [HSN Code 96162000: Powder-Puffs & Pads for Cosmetic or Toilet Preparations](https://busy.in/hsn/hsn-96162000/) | ₹8 Cr |