---
title: "HSN Code for Baby Napkins/Liners | HSN 96190030 GST Rate"
description: "Find HSN and GST Rates for 96190030 related to Baby Napkins/Liners with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96190030/"
---

# HSN Code 96190030: Baby Napkins/Liners

- [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 : Napkins and napkin liners for babies | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 96190030 ?

It includes Other | Mosaics

### How much GST applies to Baby Napkins/Liners?

Under HSN 96190030, Baby Napkins/Liners attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Baby Napkins/Liners?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Baby Napkins/Liners?

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

### Does packaging or labelling change the GST for Baby Napkins/Liners?

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.

### Do e‑way bill and e‑invoice apply for Baby Napkins/Liners?

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.

## India's trade performance: HSN Code 96190030 (FY 2024-25)

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

- Exports: ₹89 Cr (−17.96% YoY) — 0.0024% of India's total exports
- Imports: ₹12 Cr (+14.69% YoY) — 0.0002% of India's total imports
- Trade balance: ₹76 Cr (Surplus); surplus rank #1806 of 12657 HSN codes
- Share of Sub-Chapter 9619: 23.92% of its exports; import side 2.24%
- Rank within Sub-Chapter 9619: #2 of 5 by export value; import-side #4

### Key metrics

- Export CAGR: 1.41% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2836 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +39.62% in FY 2019-20
- Contribution to Sub-Ch. 9619: 23.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96190030

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 | 81.56 | 0.0036% | — | 34.93% | 46.65 | 0.0013% | — | 7.02% | +34.91 | #2255 |
| FY 2019-20 | 113.87 | 0.0052% | +39.62% | 40.44% | 9.47 | 0.0003% | −79.70% | 2.23% | +104.40 | #1874 |
| FY 2020-21 | 81.79 | 0.0038% | −28.17% | 29.76% | 9.01 | 0.0003% | −4.86% | 1.27% | +72.78 | #2301 |
| FY 2021-22 | 106.36 | 0.0034% | +30.04% | 32.86% | 9.64 | 0.0002% | +6.99% | 1.03% | +96.72 | #2326 |
| FY 2022-23 | 114.91 | 0.0032% | +8.04% | 31.45% | 10.98 | 0.0002% | +13.90% | 1.50% | +103.93 | #2353 |
| FY 2023-24 | 108.11 | 0.0030% | −5.92% | 30.37% | 10.89 | 0.0002% | −0.82% | 1.56% | +97.22 | #2478 |
| FY 2024-25 | 88.69 | 0.0024% | −17.96% | 23.92% | 12.49 | 0.0002% | +14.69% | 2.24% | +76.20 | #2836 |

- CAGR (7-year): exports 1.41%/yr, imports -19.72%/yr (consistently Surplus)

## Key trade insights: HSN Code 96190030 export-import analysis

### Consistent export growth: 1.41% CAGR over 7 years

India's exports under HSN Code 96190030 have grown at a compound annual rate of 1.41% over 7 fiscal years, rising from ₹81.56 Crore in FY 2018-19 to ₹88.69 Crore in FY 2024-25.

### HSN Code 96190030 ranked #2836 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96190030 ranks #2836 out of 12657 HSN codes by total export value. Within Sub-Chapter 9619, it ranks #2 of 5. By trade surplus, it ranks #1806 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 96190030 exports

The strongest single-year export movement for HSN Code 96190030 was recorded in FY 2019-20, when exports surged by 39.62% over the prior year.

### India maintains a trade surplus of ₹76.20 Crore in HSN Code 96190030 goods

In FY 2024-25, India's exports of ₹88.69 Cr exceeded imports of ₹12.49 Cr, resulting in a trade surplus of ₹76.20 Crore — ranking #1806 of 12657 by surplus magnitude.

### Import growth of -19.72% CAGR signals stable import dependency for Baby Napkins/Liners

India's imports under HSN Code 96190030 have grown at -19.72% CAGR, reaching ₹12.49 Crore in FY 2024-25.

### HSN Code 96190030 contributes 23.92% of Sub-Chapter 9619 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 9619, HSN Code 96190030 ranks #2 by export value — accounting for 23.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.24% share (rank #4).

## 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](https://busy.in/hsn/hsn-96190010/) | ₹138 Cr |
| #2 | HSN Code 96190030: Baby Napkins/Liners (this hsn code) | ₹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 |