---
title: "9616 HSN Code | HSN Code for Scents, Sprays, Powder-Puffs in India"
description: "Know more about 9616 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9616 covering Scents, Sprays, Powder-Puffs."
canonical: "https://busy.in/hsn/sub-chapter-9616/"
---

# HSN Sub-chapter 9616: Scents, Sprays, Powder-Puffs

Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations

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

- Current GST rate: 28%
- Earlier GST rate: 28%

## HSN codes

| Code | Title |
| --- | --- |
| 96161010 | [Scent Sprays](https://busy.in/hsn/hsn-96161010/) |
| 96161020 | [Scent Spray Mounts/Heads](https://busy.in/hsn/hsn-96161020/) |
| 96162000 | [Powder-Puffs & Pads for Cosmetic or Toilet Preparations](https://busy.in/hsn/hsn-96162000/) |

## Frequently asked questions

### What products are classified under HSN 9616

It includes Scents, Sprays, Powder-Puffs

### Any import/export nuance for Scents, Sprays, Powder-Puffs?

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.

### If I repair and return Scents, Sprays, Powder-Puffs, 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.

### Can I claim ITC on inputs and services used for Scents, Sprays, Powder-Puffs?

If your outward supply of Scents, Sprays, Powder-Puffs 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.

### What should my invoice and records include for Scents, Sprays, Powder-Puffs?

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.

### Does packaging or branding change how GST applies to Scents, Sprays, Powder-Puffs?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Scents, Sprays, Powder-Puffs is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 9616 (FY 2024-25)

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

- Exports: ₹53 Cr (−4.94% YoY) — 0.0014% of India's total exports
- Imports: ₹401 Cr (−6.34% YoY) — 0.0066% of India's total imports
- Trade balance: −₹348 Cr (Deficit); surplus rank #830 of 1233 sub-chapters
- Share of Chapter 96: 0.86% of its exports; import side 7.07%
- Rank within Chapter 96: #12 of 20 by export value; import-side #8

### Key metrics

- Export CAGR: 7.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #902 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +47.55% in FY 2020-21
- Contribution to Ch. 96: 0.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9616

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 | 34.34 | 0.0015% | — | 0.79% | 223.50 | 0.0062% | — | 4.93% | −189.16 | #882 |
| FY 2019-20 | 35.75 | 0.0016% | +4.11% | 0.81% | 231.24 | 0.0069% | +3.46% | 5.42% | −195.49 | #883 |
| FY 2020-21 | 52.75 | 0.0025% | +47.55% | 1.36% | 524.22 | 0.0180% | +126.70% | 12.08% | −471.47 | #825 |
| FY 2021-22 | 58.84 | 0.0019% | +11.55% | 1.15% | 390.51 | 0.0085% | −25.51% | 7.38% | −331.67 | #857 |
| FY 2022-23 | 45.61 | 0.0013% | −22.48% | 0.75% | 433.79 | 0.0075% | +11.08% | 7.12% | −388.18 | #906 |
| FY 2023-24 | 56.13 | 0.0016% | +23.07% | 0.94% | 428.21 | 0.0076% | −1.29% | 6.99% | −372.08 | #891 |
| FY 2024-25 | 53.36 | 0.0014% | −4.94% | 0.86% | 401.08 | 0.0066% | −6.34% | 7.07% | −347.72 | #902 |

- CAGR (7-year): exports 7.62%/yr, imports 10.24%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9616 export-import analysis

### Consistent export growth: 7.62% CAGR over 7 years

India's exports under HSN Sub-Chapter 9616 have grown at a compound annual rate of 7.62% over 7 fiscal years, rising from ₹34.34 Crore in FY 2018-19 to ₹53.36 Crore in FY 2024-25.

### HSN Sub-Chapter 9616 ranked #902 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9616 ranks #902 out of 1233 sub-chapters by total export value. Within Chapter 96, it ranks #12 of 20. By trade surplus, it ranks #830 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 9616 exports

The strongest single-year export movement for HSN Sub-Chapter 9616 was recorded in FY 2020-21, when exports surged by 47.55% over the prior year.

### India records a trade deficit of ₹347.72 Crore in HSN Sub-Chapter 9616 goods

In FY 2024-25, India's imports of ₹401.08 Cr exceeded exports of ₹53.36 Cr, resulting in a trade deficit of ₹347.72 Crore — ranking #830 of 1233 by surplus magnitude.

### Import growth of 10.24% CAGR signals rising demand for Scents, Sprays, Powder-Puffs

India's imports under HSN Sub-Chapter 9616 have grown at 10.24% CAGR, reaching ₹401.08 Crore in FY 2024-25.

### HSN Sub-Chapter 9616 contributes 0.86% of Chapter 96 exports — ranked #12

Among the 20 sub-chapters under Chapter 96, HSN Sub-Chapter 9616 ranks #12 by export value — accounting for 0.86% of the chapter's total exports in FY 2024-25. On the import side, it holds 7.07% share (rank #8).

## 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 |
| #12 | HSN Sub-Chapter 9616: Scents, Sprays, Powder-Puffs (this hsn sub-chapter) | ₹53 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/) |
| 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/) |
| 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/) |