HSN code 9602 is the Customs Tariff heading for 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, in Chapter 96 (Miscellaneous manufactured articles). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 9602
These are the entries of the current GST rate notifications whose column (2) names heading 9602 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 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 | 18% | 9/2025-CT(R), Schedule II, S. No. 621 |
Goods of heading 9602 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 9602
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 9602
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 9602 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (9602) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 96
Chapter 96 of the Customs Tariff is Miscellaneous manufactured articles. This list has 20 of its headings, each with its own page. See all Chapter 96 headings.
- HSN 9601: Worked ivory, bone, tortoise-shell (5%)
- HSN 9603: Brooms, brushes (nil, 5% or 18%)
- HSN 9604: Hand sieves and hand riddles (18%)
- HSN 9605: Travel sets for personal toilet (18%)
- HSN 9606: Buttons, press-fasteners (18%)
- HSN 9607: Slide fasteners and parts thereof (5%)
- HSN 9608: Ball point pens (nil or 18%)
- HSN 9609: Pencils, crayons, pencil leads (nil)
- HSN 9610: Slates and boards (nil or 18%)
- HSN 9611: Date, sealing or numbering stamps (18%)
- HSN 9612: Typewriter or similar ribbons (18%)
- HSN 9613: Cigarette lighters (18%)