---
title: "HSN Code for Clinical Diapers | HSN 96190040 GST Rate"
description: "Find HSN and GST Rates for 96190040 related to Clinical Diapers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96190040/"
---

# HSN Code 96190040: Clinical Diapers

- [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 : Clinical diapers | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 96190040 ?

It includes Hand-Executed Artworks, Collages & Mosaics | Other

### Does packaging or labelling change the GST for Clinical Diapers?

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 Clinical Diapers?

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.

### How much GST applies to Clinical Diapers?

Under HSN 96190040, Clinical Diapers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Clinical Diapers is sold with other items?

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

### Any common misclassification issue with Clinical Diapers?

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

## India's trade performance: HSN Code 96190040 (FY 2024-25)

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

- Exports: ₹67 Cr (+21.06% YoY) — 0.0018% of India's total exports
- Imports: ₹187 Cr (−22.89% YoY) — 0.0031% of India's total imports
- Trade balance: −₹120 Cr (Deficit); surplus rank #10939 of 12657 HSN codes
- Share of Sub-Chapter 9619: 18.20% of its exports; import side 33.67%
- Rank within Sub-Chapter 9619: #4 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: 36.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3204 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +97.43% in FY 2022-23
- Contribution to Sub-Ch. 9619: 18.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96190040

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 | 10.60 | 0.0005% | — | 4.54% | 103.06 | 0.0029% | — | 15.52% | −92.46 | #4927 |
| FY 2019-20 | 17.27 | 0.0008% | +62.92% | 6.13% | 131.09 | 0.0039% | +27.20% | 30.86% | −113.82 | #4310 |
| FY 2020-21 | 17.06 | 0.0008% | −1.22% | 6.21% | 168.07 | 0.0058% | +28.21% | 23.62% | −151.01 | #4415 |
| FY 2021-22 | 26.10 | 0.0008% | +52.99% | 8.06% | 217.66 | 0.0048% | +29.51% | 23.32% | −191.56 | #4231 |
| FY 2022-23 | 51.53 | 0.0014% | +97.43% | 14.10% | 225.93 | 0.0039% | +3.80% | 30.91% | −174.40 | #3440 |
| FY 2023-24 | 55.74 | 0.0015% | +8.17% | 15.66% | 243.02 | 0.0043% | +7.56% | 34.75% | −187.28 | #3372 |
| FY 2024-25 | 67.48 | 0.0018% | +21.06% | 18.20% | 187.40 | 0.0031% | −22.89% | 33.67% | −119.92 | #3204 |

- CAGR (7-year): exports 36.14%/yr, imports 10.48%/yr (consistently Deficit)

## Key trade insights: HSN Code 96190040 export-import analysis

### Consistent export growth: 36.14% CAGR over 7 years

India's exports under HSN Code 96190040 have grown at a compound annual rate of 36.14% over 7 fiscal years, rising from ₹10.60 Crore in FY 2018-19 to ₹67.48 Crore in FY 2024-25.

### HSN Code 96190040 ranked #3204 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96190040 ranks #3204 out of 12657 HSN codes by total export value. Within Sub-Chapter 9619, it ranks #4 of 5. By trade surplus, it ranks #10939 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 96190040 exports

The strongest single-year export movement for HSN Code 96190040 was recorded in FY 2022-23, when exports surged by 97.43% over the prior year.

### India records a trade deficit of ₹119.92 Crore in HSN Code 96190040 goods

In FY 2024-25, India's imports of ₹187.40 Cr exceeded exports of ₹67.48 Cr, resulting in a trade deficit of ₹119.92 Crore — ranking #10939 of 12657 by surplus magnitude.

### Import growth of 10.48% CAGR signals rising demand for Clinical Diapers

India's imports under HSN Code 96190040 have grown at 10.48% CAGR, reaching ₹187.40 Crore in FY 2024-25.

### HSN Code 96190040 contributes 18.20% of Sub-Chapter 9619 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 9619, HSN Code 96190040 ranks #4 by export value — accounting for 18.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 33.67% share (rank #2).

## 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](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 (this hsn code) | ₹67 Cr |
| #5 | [HSN Code 96190020: Tampons](https://busy.in/hsn/hsn-96190020/) | < ₹1 Crore |