Goods and Services Tax (GST) is a comprehensive tax system that has replaced multiple indirect taxes at the national level. GST has been implemented to create a unified market throughout India, which has simplified the indirect tax system. GST rates and HSN codes for various goods have been categorized under different chapters. This article will focus on GST rates and HSN codes for miscellaneous manufactured articles, which come under Chapter 96.
HSN stands for Harmonized System of Nomenclature, a globally accepted system for classifying goods. HSN codes for miscellaneous manufactured articles under Chapter 96 include:
1. 9601 – 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).
2. 9602 – 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.
3. 9603 – Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).
4. 9604 – Hand sieves and hand riddles; pestles and mortars; millstones and grindstones; sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.
5. 9605 – Travel sets for personal toilet, sewing or shoe or clothes cleaning.
7. 9606 – Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.
8. 9607 – Slide fasteners and parts thereof.
9. 9608 – Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.
10. 9609 – Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks.
11. 9610 – Slates and boards, with writing or drawing surfaces, whether or not framed.
12. 9611 – Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks.
13. 9612 – Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
14. 9613 – Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
15. 9614 – Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
16. 9615 – Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof.
17. 9616 – Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations.
18. 9617 – Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.
19. 9618 – Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing.
20. 9619 – Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.
21. 9620 – Monopods, bipods, tripods and similar articles.
22. 9621 – Typewriter or similar desk or office equipment.
23. 9622 – Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions).
24. 9623 – Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools.
25. 9624 – Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, stearin, natural gums or natural resins or 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.
GST rates for miscellaneous manufactured articles are categorized as follows:
1. 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) – GST rate of 12%
2. 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 – GST rate of 18%
3. Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) – GST rate of 5%
4. Hand sieves and hand riddles; pestles and mortars; millstones and grindstones; sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials – GST rate of 18%
5. Travel sets for personal toilet, sewing or shoe or clothes cleaning – GST rate of 18%
6. Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks – GST rate of 12%
7. Slide fasteners and parts thereof – GST rate of 18%
8. Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 – GST rate of 18%
9. Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks – GST rate of 18%
10. Slates and boards, with writing or drawing surfaces, whether or not framed – GST rate of 18%
11. Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks – GST rate of 18%
12. Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes – GST rate of 18%
13. Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks – GST rate of 28%
14. Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof – GST rate of 12%
15. Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof – GST rate of 18%
16. Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations – GST rate of 18%
17. Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners – GST rate of 18%
18. Tailors’ dummies and other lay figures; automata and other animated displays, used for shop window dressing – GST rate of 18%
19. Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material – GST rate of 12%
20. Monopods, bipods, tripods and similar articles – GST rate of 18%
21. Typewriter or similar desk or office equipment – GST rate of 28%
22. Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) – GST rate of 28%
23. Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools – GST rate of 18%
24. Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, stearin, natural gums or natural resins or 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 – GST rate of 18%
GST rates and HSN codes for miscellaneous manufactured articles are essential for businesses that deal with such products. Understanding these rates and codes can help businesses comply with GST regulations and avoid any legal issues or penalties. It is, therefore, crucial for businesses to stay up-to-date with GST rates and HSN codes.
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