---
title: "9601 HSN Code | HSN Code for Worked animal materials & carvings in India"
description: "Know more about 9601 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9601 covering Worked animal materials & carvings."
canonical: "https://busy.in/hsn/sub-chapter-9601/"
---

# HSN Sub-chapter 9601: Worked animal materials & carvings

Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)

Part of [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/).

- Current GST rate: 18%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 96011000 | [Worked Ivory And Articles Of Ivory](https://busy.in/hsn/hsn-96011000/) |
| 96019010 | [Tortoise-shell articles](https://busy.in/hsn/hsn-96019010/) |
| 96019020 | [Mother-of-pearl articles](https://busy.in/hsn/hsn-96019020/) |
| 96019030 | [Other: Worked bone (excluding whale bone) and](https://busy.in/hsn/hsn-96019030/) |
| 96019040 | [Worked Horn/Coral/Animal Carving Material & Articles](https://busy.in/hsn/hsn-96019040/) |
| 96019090 | [Worked Ivory, Bone & Animal Carving](https://busy.in/hsn/hsn-96019090/) |

## Frequently asked questions

### What products are classified under HSN 9601

It includes Worked animal materials & carvings

### Is the composition scheme suitable if I mainly trade Worked animal materials & carvings?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Can reverse charge ever apply to transactions involving Worked animal materials & carvings?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Worked animal materials & carvings are forward charge. Check the current notifications for any special cases before deciding.

### How do I bill a kit or combo that includes Worked animal materials & carvings?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Do spares or accessories of Worked animal materials & carvings follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### What misclassification mistakes happen with Worked animal materials & carvings?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

## India's trade performance: HSN Sub-Chapter 9601 (FY 2024-25)

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

- Exports: ₹83 Cr (−7.30% YoY) — 0.0022% of India's total exports
- Imports: ₹8 Cr (+54.69% YoY) — 0.0001% of India's total imports
- Trade balance: ₹75 Cr (Surplus); surplus rank #406 of 1233 sub-chapters
- Share of Chapter 96: 1.33% of its exports; import side 0.13%
- Rank within Chapter 96: #9 of 20 by export value; import-side #18

### Key metrics

- Export CAGR: -8.65% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #851 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +1.44% in FY 2021-22
- Contribution to Ch. 96: 1.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9601

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 Ch. 96 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 96 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 142.25 | 0.0062% | — | 3.29% | 4.39 | 0.0001% | — | 0.10% | +137.86 | #659 |
| FY 2019-20 | 128.03 | 0.0058% | −10.00% | 2.90% | 5.58 | 0.0002% | +27.11% | 0.13% | +122.45 | #678 |
| FY 2020-21 | 106.75 | 0.0050% | −16.62% | 2.75% | < ₹1 Crore | 0.0000% | −83.87% | 0.02% | +105.85 | #709 |
| FY 2021-22 | 108.29 | 0.0035% | +1.44% | 2.13% | 1.90 | 0.0000% | +111.11% | 0.04% | +106.39 | #768 |
| FY 2022-23 | 93.47 | 0.0026% | −13.69% | 1.53% | 5.78 | 0.0001% | +204.21% | 0.09% | +87.69 | #814 |
| FY 2023-24 | 89.15 | 0.0025% | −4.62% | 1.49% | 4.90 | 0.0001% | −15.22% | 0.08% | +84.25 | #816 |
| FY 2024-25 | 82.64 | 0.0022% | −7.30% | 1.33% | 7.58 | 0.0001% | +54.69% | 0.13% | +75.06 | #851 |

- CAGR (7-year): exports -8.65%/yr, imports 9.53%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 9601 export-import analysis

### Export decline: -8.65% CAGR over 7 years

India's exports under HSN Sub-Chapter 9601 have declined at a compound annual rate of -8.65% over 7 fiscal years, falling from ₹142.25 Crore in FY 2018-19 to ₹82.64 Crore in FY 2024-25.

### HSN Sub-Chapter 9601 ranked #851 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9601 ranks #851 out of 1233 sub-chapters by total export value. Within Chapter 96, it ranks #9 of 20. By trade surplus, it ranks #406 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9601 exports

The strongest single-year export movement for HSN Sub-Chapter 9601 was recorded in FY 2021-22, when exports surged by 1.44% over the prior year.

### India maintains a trade surplus of ₹75.06 Crore in HSN Sub-Chapter 9601 goods

In FY 2024-25, India's exports of ₹82.64 Cr exceeded imports of ₹7.58 Cr, resulting in a trade surplus of ₹75.06 Crore — ranking #406 of 1233 by surplus magnitude.

### Import growth of 9.53% CAGR signals stable import dependency for Worked animal materials & carvings

India's imports under HSN Sub-Chapter 9601 have grown at 9.53% CAGR, reaching ₹7.58 Crore in FY 2024-25.

### HSN Sub-Chapter 9601 contributes 1.33% of Chapter 96 exports — ranked #9

Among the 20 sub-chapters under Chapter 96, HSN Sub-Chapter 9601 ranks #9 by export value — accounting for 1.33% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.13% share (rank #18).

## Related Sub-Chapters in Chapter 96

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9608: Ball point pens, markers, pencils](https://busy.in/hsn/sub-chapter-9608/) | ₹2,140 Cr |
| #2 | [HSN Sub-Chapter 9602: Carving materials](https://busy.in/hsn/sub-chapter-9602/) | ₹1,341 Cr |
| #3 | [HSN Sub-Chapter 9603: Brooms, Brushes, Hand-operated sweepers](https://busy.in/hsn/sub-chapter-9603/) | ₹956 Cr |
| #4 | [HSN Sub-Chapter 9609: Writing instruments](https://busy.in/hsn/sub-chapter-9609/) | ₹476 Cr |
| #5 | [HSN Sub-Chapter 9619: Sanitary pads & similar articles](https://busy.in/hsn/sub-chapter-9619/) | ₹371 Cr |
| #6 | [HSN Sub-Chapter 9606: Buttons & fasteners](https://busy.in/hsn/sub-chapter-9606/) | ₹222 Cr |
| #7 | [HSN Sub-Chapter 9607: Slide Fasteners](https://busy.in/hsn/sub-chapter-9607/) | ₹169 Cr |
| #8 | [HSN Sub-Chapter 9614: Smoking pipes & cigar holders](https://busy.in/hsn/sub-chapter-9614/) | ₹104 Cr |
| #9 | HSN Sub-Chapter 9601: Worked animal materials & carvings (this hsn sub-chapter) | ₹83 Cr |
| #10 | [HSN Sub-Chapter 9615: Hair Accessories](https://busy.in/hsn/sub-chapter-9615/) | ₹81 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9602 | [Carving materials](https://busy.in/hsn/sub-chapter-9602/) |
| 9603 | [Brooms, Brushes, Hand-operated sweepers](https://busy.in/hsn/sub-chapter-9603/) |
| 9604 | [Hand sieves & riddles](https://busy.in/hsn/sub-chapter-9604/) |
| 9605 | [Personal toilet travel sets](https://busy.in/hsn/sub-chapter-9605/) |
| 9606 | [Buttons & fasteners](https://busy.in/hsn/sub-chapter-9606/) |
| 9607 | [Slide Fasteners](https://busy.in/hsn/sub-chapter-9607/) |
| 9608 | [Ball point pens, markers, pencils](https://busy.in/hsn/sub-chapter-9608/) |
| 9609 | [Writing instruments](https://busy.in/hsn/sub-chapter-9609/) |
| 9610 | [Slates & Boards with writing surfaces](https://busy.in/hsn/sub-chapter-9610/) |
| 9611 | [Stamps, hand-operated composing sticks](https://busy.in/hsn/sub-chapter-9611/) |
| 9612 | [Inked Ribbons & Ink-pads](https://busy.in/hsn/sub-chapter-9612/) |
| 9613 | [Lighters & parts](https://busy.in/hsn/sub-chapter-9613/) |
| 9614 | [Smoking pipes & cigar holders](https://busy.in/hsn/sub-chapter-9614/) |
| 9615 | [Hair Accessories](https://busy.in/hsn/sub-chapter-9615/) |
| 9616 | [Scents, Sprays, Powder-Puffs](https://busy.in/hsn/sub-chapter-9616/) |
| 9617 | [Vacuum flasks & vessels](https://busy.in/hsn/sub-chapter-9617/) |
| 9618 | [Tailors dummies & displays](https://busy.in/hsn/sub-chapter-9618/) |
| 9619 | [Sanitary pads & similar articles](https://busy.in/hsn/sub-chapter-9619/) |
| 9620 | [Monopods, bipods, tripods & similar](https://busy.in/hsn/sub-chapter-9620/) |