---
title: "HSN Code for Sanitary Pads or Napkins | HSN 96190010 GST Rate"
description: "Find HSN and GST Rates for 96190010 related to Sanitary Pads or Napkins with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96190010/"
---

# HSN Code 96190010: Sanitary Pads or Napkins

- [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 9619: Sanitary pads & similar articles](https://busy.in/hsn/sub-chapter-9619/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material: Sanitary towels (pads) or sanitary napkins | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 96190010 ?

It includes Antique Items (Other)

### Do e‑way bill and e‑invoice apply for Sanitary Pads or Napkins?

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 Sanitary Pads or Napkins?

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.

### Any common misclassification issue with Sanitary Pads or Napkins?

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 Sanitary Pads or Napkins is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sanitary Pads or Napkins; Nil for exempt items if applicable).

### How much GST applies to Sanitary Pads or Napkins?

Under HSN 96190010, Sanitary Pads or Napkins attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 96190010 (FY 2024-25)

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

- Exports: ₹138 Cr (+21.30% YoY) — 0.0037% of India's total exports
- Imports: ₹293 Cr (+17.49% YoY) — 0.0048% of India's total imports
- Trade balance: −₹156 Cr (Deficit); surplus rank #11135 of 12657 HSN codes
- Share of Sub-Chapter 9619: 37.20% of its exports; import side 52.72%
- Rank within Sub-Chapter 9619: #1 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 15.89% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2261 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +36.86% in FY 2021-22
- Contribution to Sub-Ch. 9619: 37.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96190010

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. 9619 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9619 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 56.94 | 0.0025% | — | 24.39% | 149.49 | 0.0042% | — | 22.51% | −92.55 | #2696 |
| FY 2019-20 | 73.44 | 0.0033% | +28.98% | 26.08% | 88.11 | 0.0026% | −41.06% | 20.74% | −14.67 | #2382 |
| FY 2020-21 | 85.35 | 0.0040% | +16.22% | 31.05% | 137.59 | 0.0047% | +56.16% | 19.33% | −52.24 | #2241 |
| FY 2021-22 | 116.81 | 0.0037% | +36.86% | 36.09% | 185.51 | 0.0041% | +34.83% | 19.88% | −68.70 | #2210 |
| FY 2022-23 | 126.70 | 0.0035% | +8.47% | 34.68% | 185.40 | 0.0032% | −0.06% | 25.36% | −58.70 | #2242 |
| FY 2023-24 | 113.72 | 0.0031% | −10.24% | 31.95% | 249.78 | 0.0044% | +34.72% | 35.72% | −136.06 | #2409 |
| FY 2024-25 | 137.94 | 0.0037% | +21.30% | 37.20% | 293.46 | 0.0048% | +17.49% | 52.72% | −155.52 | #2261 |

- CAGR (7-year): exports 15.89%/yr, imports 11.90%/yr (consistently Deficit)

## Key trade insights: HSN Code 96190010 export-import analysis

### Consistent export growth: 15.89% CAGR over 7 years

India's exports under HSN Code 96190010 have grown at a compound annual rate of 15.89% over 7 fiscal years, rising from ₹56.94 Crore in FY 2018-19 to ₹137.94 Crore in FY 2024-25.

### HSN Code 96190010 ranked #2261 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96190010 ranks #2261 out of 12657 HSN codes by total export value. Within Sub-Chapter 9619, it ranks #1 of 5. By trade surplus, it ranks #11135 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 96190010 exports

The strongest single-year export movement for HSN Code 96190010 was recorded in FY 2021-22, when exports surged by 36.86% over the prior year.

### India records a trade deficit of ₹155.52 Crore in HSN Code 96190010 goods

In FY 2024-25, India's imports of ₹293.46 Cr exceeded exports of ₹137.94 Cr, resulting in a trade deficit of ₹155.52 Crore — ranking #11135 of 12657 by surplus magnitude.

### Import growth of 11.90% CAGR signals rising demand for Sanitary Pads or Napkins

India's imports under HSN Code 96190010 have grown at 11.90% CAGR, reaching ₹293.46 Crore in FY 2024-25.

### HSN Code 96190010 contributes 37.20% of Sub-Chapter 9619 exports — ranked #1

Among the 5 HSN codes under Sub-Chapter 9619, HSN Code 96190010 ranks #1 by export value — accounting for 37.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 52.72% share (rank #1).

## Related HSN Codes in Sub-Chapter 9619

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 96190010: Sanitary Pads or Napkins (this hsn code) | ₹138 Cr |
| #2 | [HSN Code 96190030: Baby Napkins/Liners](https://busy.in/hsn/hsn-96190030/) | ₹89 Cr |
| #3 | [HSN Code 96190090: Other Sanitary Articles](https://busy.in/hsn/hsn-96190090/) | ₹76 Cr |
| #4 | [HSN Code 96190040: Clinical Diapers](https://busy.in/hsn/hsn-96190040/) | ₹67 Cr |
| #5 | [HSN Code 96190020: Tampons](https://busy.in/hsn/hsn-96190020/) | < ₹1 Crore |