---
title: "9602 HSN Code | HSN Code for Carving materials in India"
description: "Know more about 9602 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9602 covering Carving materials."
canonical: "https://busy.in/hsn/sub-chapter-9602/"
---

# HSN Sub-chapter 9602: Carving materials

Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

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

- Current GST rate: 40%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 96020010 | [Worked Vegetable Carving Material](https://busy.in/hsn/hsn-96020010/) |
| 96020020 | [Moulded/Carved Wax/Stearin/Gum/Resin Articles](https://busy.in/hsn/hsn-96020020/) |
| 96020030 | [Empty gelatin capsules](https://busy.in/hsn/hsn-96020030/) |
| 96020040 | [Other Articles Of Unhardened Gelatin](https://busy.in/hsn/hsn-96020040/) |
| 96020090 | [Other Carved Or Moulded Articles](https://busy.in/hsn/hsn-96020090/) |

## Frequently asked questions

### What products are classified under HSN 9602

It includes Carving materials

### Can I claim ITC on inputs and services used for Carving materials?

If your outward supply of Carving materials is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Any import/export nuance for Carving materials?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Is the composition scheme suitable if I mainly trade Carving materials?

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.

### How are warranty replacements of Carving materials handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### What should my invoice and records include for Carving materials?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### What misclassification mistakes happen with Carving materials?

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 9602 (FY 2024-25)

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

- Exports: ₹1,341 Cr (+5.87% YoY) — 0.0362% of India's total exports
- Imports: ₹94 Cr (−25.51% YoY) — 0.0015% of India's total imports
- Trade balance: ₹1,247 Cr (Surplus); surplus rank #169 of 1233 sub-chapters
- Share of Chapter 96: 21.63% of its exports; import side 1.65%
- Rank within Chapter 96: #2 of 20 by export value; import-side #13

### Key metrics

- Export CAGR: 10.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #338 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +36.94% in FY 2021-22
- Contribution to Ch. 96: 21.63% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9602

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 | 722.41 | 0.0315% | — | 16.71% | 143.87 | 0.0040% | — | 3.17% | +578.54 | #355 |
| FY 2019-20 | 618.75 | 0.0280% | −14.35% | 14.02% | 120.82 | 0.0036% | −16.02% | 2.83% | +497.93 | #366 |
| FY 2020-21 | 831.46 | 0.0387% | +34.38% | 21.45% | 140.89 | 0.0048% | +16.61% | 3.25% | +690.57 | #338 |
| FY 2021-22 | 1,138.64 | 0.0363% | +36.94% | 22.35% | 145.87 | 0.0032% | +3.53% | 2.76% | +992.77 | #342 |
| FY 2022-23 | 1,349.21 | 0.0373% | +18.49% | 22.06% | 129.99 | 0.0023% | −10.89% | 2.13% | +1,219.22 | #331 |
| FY 2023-24 | 1,266.48 | 0.0350% | −6.13% | 21.15% | 126.07 | 0.0022% | −3.02% | 2.06% | +1,140.41 | #346 |
| FY 2024-25 | 1,340.86 | 0.0362% | +5.87% | 21.63% | 93.91 | 0.0015% | −25.51% | 1.65% | +1,246.95 | #338 |

- CAGR (7-year): exports 10.86%/yr, imports -6.86%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 9602 export-import analysis

### Consistent export growth: 10.86% CAGR over 7 years

India's exports under HSN Sub-Chapter 9602 have grown at a compound annual rate of 10.86% over 7 fiscal years, rising from ₹722.41 Crore in FY 2018-19 to ₹1,340.86 Crore in FY 2024-25.

### HSN Sub-Chapter 9602 ranked #338 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9602 ranks #338 out of 1233 sub-chapters by total export value. Within Chapter 96, it ranks #2 of 20. By trade surplus, it ranks #169 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9602 exports

The strongest single-year export movement for HSN Sub-Chapter 9602 was recorded in FY 2021-22, when exports surged by 36.94% over the prior year.

### India maintains a trade surplus of ₹1,246.95 Crore in HSN Sub-Chapter 9602 goods

In FY 2024-25, India's exports of ₹1,340.86 Cr exceeded imports of ₹93.91 Cr, resulting in a trade surplus of ₹1,246.95 Crore — ranking #169 of 1233 by surplus magnitude.

### Import growth of -6.86% CAGR signals stable import dependency for Carving materials

India's imports under HSN Sub-Chapter 9602 have grown at -6.86% CAGR, reaching ₹93.91 Crore in FY 2024-25.

### HSN Sub-Chapter 9602 contributes 21.63% of Chapter 96 exports — ranked #2

Among the 20 sub-chapters under Chapter 96, HSN Sub-Chapter 9602 ranks #2 by export value — accounting for 21.63% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.65% share (rank #13).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-9601/) | ₹83 Cr |
| #10 | [HSN Sub-Chapter 9615: Hair Accessories](https://busy.in/hsn/sub-chapter-9615/) | ₹81 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9601 | [Worked animal materials & carvings](https://busy.in/hsn/sub-chapter-9601/) |
| 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/) |