---
title: "HSN Code for Scent Spray Mounts/Heads | HSN 96161020 GST Rate"
description: "Find HSN and GST Rates for 96161020 related to Scent Spray Mounts/Heads with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96161020/"
---

# HSN Code 96161020: Scent Spray Mounts/Heads

- [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 : Mounts and heads | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96161020 ?

It includes Sanitary Pads or Napkins

### Do e‑way bill and e‑invoice apply for Scent Spray Mounts/Heads?

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 Scent Spray Mounts/Heads?

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 Scent Spray Mounts/Heads?

Under HSN 96161020, Scent Spray Mounts/Heads attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Scent Spray Mounts/Heads is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Scent Spray Mounts/Heads; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Scent Spray Mounts/Heads?

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 96161020 (FY 2024-25)

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

- Exports: ₹10 Cr (+10.60% YoY) — 0.0003% of India's total exports
- Imports: ₹338 Cr (−11.32% YoY) — 0.0056% of India's total imports
- Trade balance: −₹327 Cr (Deficit); surplus rank #11639 of 12657 HSN codes
- Share of Sub-Chapter 9616: 18.97% of its exports; import side 84.17%
- Rank within Sub-Chapter 9616: #2 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 8.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5770 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +23.48% in FY 2023-24
- Contribution to Sub-Ch. 9616: 18.97% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96161020

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 | 6.15 | 0.0003% | — | 17.91% | 138.98 | 0.0039% | — | 62.18% | −132.83 | #5607 |
| FY 2019-20 | 6.93 | 0.0003% | +12.68% | 19.38% | 152.33 | 0.0046% | +9.61% | 65.88% | −145.40 | #5458 |
| FY 2020-21 | 5.75 | 0.0003% | −17.03% | 10.90% | 451.32 | 0.0155% | +196.28% | 86.09% | −445.57 | #5776 |
| FY 2021-22 | 6.63 | 0.0002% | +15.30% | 11.27% | 327.69 | 0.0072% | −27.39% | 83.91% | −321.06 | #6009 |
| FY 2022-23 | 7.41 | 0.0002% | +11.76% | 16.25% | 382.20 | 0.0066% | +16.63% | 88.11% | −374.79 | #6015 |
| FY 2023-24 | 9.15 | 0.0003% | +23.48% | 16.30% | 380.70 | 0.0068% | −0.39% | 88.91% | −371.55 | #5840 |
| FY 2024-25 | 10.12 | 0.0003% | +10.60% | 18.97% | 337.60 | 0.0056% | −11.32% | 84.17% | −327.48 | #5770 |

- CAGR (7-year): exports 8.66%/yr, imports 15.94%/yr (consistently Deficit)

## Key trade insights: HSN Code 96161020 export-import analysis

### Consistent export growth: 8.66% CAGR over 7 years

India's exports under HSN Code 96161020 have grown at a compound annual rate of 8.66% over 7 fiscal years, rising from ₹6.15 Crore in FY 2018-19 to ₹10.12 Crore in FY 2024-25.

### HSN Code 96161020 ranked #5770 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96161020 ranks #5770 out of 12657 HSN codes by total export value. Within Sub-Chapter 9616, it ranks #2 of 3. By trade surplus, it ranks #11639 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 96161020 exports

The strongest single-year export movement for HSN Code 96161020 was recorded in FY 2023-24, when exports surged by 23.48% over the prior year.

### India records a trade deficit of ₹327.48 Crore in HSN Code 96161020 goods

In FY 2024-25, India's imports of ₹337.60 Cr exceeded exports of ₹10.12 Cr, resulting in a trade deficit of ₹327.48 Crore — ranking #11639 of 12657 by surplus magnitude.

### Import growth of 15.94% CAGR signals rising demand for Scent Spray Mounts/Heads

India's imports under HSN Code 96161020 have grown at 15.94% CAGR, reaching ₹337.60 Crore in FY 2024-25.

### HSN Code 96161020 contributes 18.97% of Sub-Chapter 9616 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 9616, HSN Code 96161020 ranks #2 by export value — accounting for 18.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 84.17% share (rank #1).

## 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](https://busy.in/hsn/hsn-96161010/) | ₹35 Cr |
| #2 | HSN Code 96161020: Scent Spray Mounts/Heads (this hsn code) | ₹10 Cr |
| #3 | [HSN Code 96162000: Powder-Puffs & Pads for Cosmetic or Toilet Preparations](https://busy.in/hsn/hsn-96162000/) | ₹8 Cr |