--- title: "HSN Code for Other Sanitary Articles | HSN 96190090 GST Rate" description: "Find HSN and GST Rates for 96190090 related to Other Sanitary Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96190090/" --- # HSN Code 96190090: Other Sanitary Articles - [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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 96190090 ? It includes Of An Age Exceeding 100 Years ### Can we claim ITC on inputs used to trade Other Sanitary Articles? 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 Other Sanitary Articles? 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 Other Sanitary Articles? Under HSN 96190090, Other Sanitary Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Sanitary Articles? 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 Other Sanitary Articles? 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 96190090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹76 Cr (−1.65% YoY) — 0.0021% of India's total exports - Imports: ₹54 Cr (−71.18% YoY) — 0.0009% of India's total imports - Trade balance: ₹23 Cr (Surplus); surplus rank #2739 of 12657 HSN codes - Share of Sub-Chapter 9619: 20.54% of its exports; import side 9.63% - Rank within Sub-Chapter 9619: #3 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: -1.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3030 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.30% in FY 2023-24 - Contribution to Sub-Ch. 9619: 20.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96190090 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 | 83.59 | 0.0037% | — | 35.80% | 361.37 | 0.0101% | — | 54.40% | −277.78 | #2228 | | FY 2019-20 | 76.86 | 0.0035% | −8.05% | 27.30% | 191.85 | 0.0057% | −46.91% | 45.16% | −114.99 | #2321 | | FY 2020-21 | 90.25 | 0.0042% | +17.42% | 32.84% | 392.33 | 0.0135% | +104.50% | 55.13% | −302.08 | #2187 | | FY 2021-22 | 67.31 | 0.0021% | −25.42% | 20.80% | 506.02 | 0.0111% | +28.98% | 54.22% | −438.71 | #2931 | | FY 2022-23 | 62.31 | 0.0017% | −7.43% | 17.05% | 294.66 | 0.0051% | −41.77% | 40.31% | −232.35 | #3182 | | FY 2023-24 | 77.45 | 0.0021% | +24.30% | 21.76% | 185.89 | 0.0033% | −36.91% | 26.58% | −108.44 | #2916 | | FY 2024-25 | 76.17 | 0.0021% | −1.65% | 20.54% | 53.58 | 0.0009% | −71.18% | 9.63% | +22.59 | #3030 | - CAGR (7-year): exports -1.54%/yr, imports -27.25%/yr (consistently Surplus) ## Key trade insights: HSN Code 96190090 export-import analysis ### Export decline: -1.54% CAGR over 7 years India's exports under HSN Code 96190090 have declined at a compound annual rate of -1.54% over 7 fiscal years, falling from ₹83.59 Crore in FY 2018-19 to ₹76.17 Crore in FY 2024-25. ### HSN Code 96190090 ranked #3030 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96190090 ranks #3030 out of 12657 HSN codes by total export value. Within Sub-Chapter 9619, it ranks #3 of 5. By trade surplus, it ranks #2739 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 96190090 exports The strongest single-year export movement for HSN Code 96190090 was recorded in FY 2023-24, when exports surged by 24.30% over the prior year. ### India maintains a trade surplus of ₹22.59 Crore in HSN Code 96190090 goods In FY 2024-25, India's exports of ₹76.17 Cr exceeded imports of ₹53.58 Cr, resulting in a trade surplus of ₹22.59 Crore — ranking #2739 of 12657 by surplus magnitude. ### Import growth of -27.25% CAGR signals stable import dependency for Other Sanitary Articles India's imports under HSN Code 96190090 have grown at -27.25% CAGR, reaching ₹53.58 Crore in FY 2024-25. ### HSN Code 96190090 contributes 20.54% of Sub-Chapter 9619 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 9619, HSN Code 96190090 ranks #3 by export value — accounting for 20.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.63% share (rank #3). ## 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 (this hsn code) | ₹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 |