---
title: "9610 HSN Code | HSN Code for Slates & Boards with writing surfaces in India"
description: "Know more about 9610 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9610 covering Slates & Boards with writing surfaces."
canonical: "https://busy.in/hsn/sub-chapter-9610/"
---

# HSN Sub-chapter 9610: Slates & Boards with writing surfaces

Slates and boards, with writing or drawing surfaces, whether or not framed

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

- Current GST rate: 12%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 96100000 | [Writing & Drawing Slates and Boards, Framed or Not](https://busy.in/hsn/hsn-96100000/) |

## Frequently asked questions

### What products are classified under HSN 9610

It includes Slates & Boards with writing surfaces

### How should I document Slates & Boards with writing surfaces sent for job work?

Use a delivery challan for sending Slates & Boards with writing surfaces to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### If I repair and return Slates & Boards with writing surfaces, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Any import/export nuance for Slates & Boards with writing surfaces?

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.

### What should my invoice and records include for Slates & Boards with writing surfaces?

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.

### Can I claim ITC on inputs and services used for Slates & Boards with writing surfaces?

If your outward supply of Slates & Boards with writing surfaces 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.

## India's trade performance: HSN Sub-Chapter 9610 (FY 2024-25)

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

- Exports: ₹5 Cr (+16.74% YoY) — 0.0001% of India's total exports
- Imports: ₹44 Cr (+18.55% YoY) — 0.0007% of India's total imports
- Trade balance: −₹39 Cr (Deficit); surplus rank #653 of 1233 sub-chapters
- Share of Chapter 96: 0.08% of its exports; import side 0.77%
- Rank within Chapter 96: #20 of 20 by export value; import-side #14

### Key metrics

- Export CAGR: 5.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1087 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +48.67% in FY 2021-22
- Contribution to Ch. 96: 0.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9610

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 | 3.82 | 0.0002% | — | 0.09% | 24.20 | 0.0007% | — | 0.53% | −20.38 | #1068 |
| FY 2019-20 | 3.44 | 0.0002% | −9.95% | 0.08% | 30.38 | 0.0009% | +25.54% | 0.71% | −26.94 | #1067 |
| FY 2020-21 | 3.76 | 0.0002% | +9.30% | 0.10% | 15.60 | 0.0005% | −48.65% | 0.36% | −11.84 | #1067 |
| FY 2021-22 | 5.59 | 0.0002% | +48.67% | 0.11% | 24.38 | 0.0005% | +56.28% | 0.46% | −18.79 | #1058 |
| FY 2022-23 | 5.58 | 0.0002% | −0.18% | 0.09% | 38.61 | 0.0007% | +58.37% | 0.63% | −33.03 | #1074 |
| FY 2023-24 | 4.42 | 0.0001% | −20.79% | 0.07% | 36.98 | 0.0007% | −4.22% | 0.60% | −32.56 | #1092 |
| FY 2024-25 | 5.16 | 0.0001% | +16.74% | 0.08% | 43.84 | 0.0007% | +18.55% | 0.77% | −38.68 | #1087 |

- CAGR (7-year): exports 5.14%/yr, imports 10.41%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9610 export-import analysis

### Consistent export growth: 5.14% CAGR over 7 years

India's exports under HSN Sub-Chapter 9610 have grown at a compound annual rate of 5.14% over 7 fiscal years, rising from ₹3.82 Crore in FY 2018-19 to ₹5.16 Crore in FY 2024-25.

### HSN Sub-Chapter 9610 ranked #1087 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9610 ranks #1087 out of 1233 sub-chapters by total export value. Within Chapter 96, it ranks #20 of 20. By trade surplus, it ranks #653 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9610 exports

The strongest single-year export movement for HSN Sub-Chapter 9610 was recorded in FY 2021-22, when exports surged by 48.67% over the prior year.

### India records a trade deficit of ₹38.68 Crore in HSN Sub-Chapter 9610 goods

In FY 2024-25, India's imports of ₹43.84 Cr exceeded exports of ₹5.16 Cr, resulting in a trade deficit of ₹38.68 Crore — ranking #653 of 1233 by surplus magnitude.

### Import growth of 10.41% CAGR signals rising demand for Slates & Boards with writing surfaces

India's imports under HSN Sub-Chapter 9610 have grown at 10.41% CAGR, reaching ₹43.84 Crore in FY 2024-25.

### HSN Sub-Chapter 9610 contributes 0.08% of Chapter 96 exports — ranked #20

Among the 20 sub-chapters under Chapter 96, HSN Sub-Chapter 9610 ranks #20 by export value — accounting for 0.08% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.77% share (rank #14).

## 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](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 |
| #20 | HSN Sub-Chapter 9610: Slates & Boards with writing surfaces (this hsn sub-chapter) | ₹5 Cr |

## Other sub-chapters

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