The pen hsn code is 9608, which covers ball pens, gel pens, fountain pens, markers and highlighters, and GST on pens is 18%. Pencils, crayons, erasers and sharpeners are different: since 22 September they are nil rated, so a student's pencil box now carries no GST while the pen beside it does.
This page lists the codes for every writing item on a stationery counter, explains why pencils and pens are taxed differently, and shows how a mixed bill looks. More school and office items are on the stationery hub.
Pens and pencils: codes and GST rates
Item / HSN / GST- Ball point pens and refills18%Including use and throw pens
- Gel pens and roller pens18%Classed with ball pens and stylos
- Felt tip pens, markers, highlighters18%Permanent and whiteboard markers
- Fountain pens18%Including ink pens
- Pen parts: caps, clips, nibs18%Parts of pens
- Pencils, colour pencils, mechanical pencilsNilNil list
- Crayons, pastels, chalkNilIncluding tailors chalk
- Slate pencilsNilNil list
- ErasersNilRubber erasers
- Pencil sharpenersNilNil list
- Writing ink18%Ink bottles and cartridges
Quick facts
HSN heading
9608: pens, markers and partsGST rate on pens
18% (9% CGST + 9% SGST)Pencils
9609, nil ratedErasers and sharpeners
NilRate before the reform
Pencils, erasers and sharpeners were 12%; pens 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 above
Pen hsn code and gst rate by type
| Item | HSN | GST |
|---|---|---|
| Ball pen, use and throw pen | 9608 10 | 18% |
| Felt tip pen, marker, highlighter | 9608 20 | 18% |
| Fountain pen | 9608 31 to 9608 39 | 18% |
| Propelling pencils of pen type sets | 9608 40 | 18% |
| Pen sets of two or more kinds | 9608 50 | 18% |
| Refills for ball pens | 9608 60 | 18% |
| Nibs and nib points | 9608 91 | 18% |
| Other parts | 9608 99 | 18% |
| Pencil, colour pencil | 9609 10 | Nil |
| Pencil leads | 9609 20 | Nil |
| Crayons, pastels, chalk | 9609 90 | Nil |
Pencil hsn code and gst rate
Pencils of all kinds, including propelling or sliding pencils, crayons, pastels, drawing charcoal, writing chalk, tailor's chalk and slate pencils are on the nil list under 9609. Before the reform these items were 12%. A pencil sold alone or in a pack of ten is nil. A gift set that combines pencils with pens may be a mixed supply taxed at the highest rate, so price the items separately if you want the pencils to stay nil.
Eraser hsn code and sharpener hsn code
Erasers of rubber are 4016 92 and nil rated. Pencil sharpeners are 8214 10 and nil rated. Both were 12% before. Kneaded erasers for artists also fall under 4016 92.
Marker and highlighter hsn code
Whiteboard markers, permanent markers, highlighters and sketch pens with felt or fibre tips are 9608 20 at 18%. Marker ink refills follow the marker. Paint markers used in industry stay in 9608 20.
9608 hsn code gst rate on an invoice
Mixed stationery bill: Ball pens, HSN 9608 10, 500 pieces, taxable value Rs 2,500, GST 18% Rs 450. Pencils, HSN 9609 10, 1,000 pieces, Rs 3,000, Nil. Erasers, HSN 4016 92, 500 pieces, Rs 1,000, Nil. Total Rs 6,950.
Inside the state the Rs 450 is split as CGST Rs 225 and SGST Rs 225. A shop with turnover up to Rs 5 crore may show 4 digits on business bills.
Credit for pen makers and dealers
A dealer selling only pencils and erasers makes only nil rated supplies and cannot take credit on purchases for them. A dealer selling both must split common credit between taxable and nil rated sales. A pen maker buying plastic at 18% and selling pens at 18% has matched rates. See also notebooks and paper.
This page explains, in general terms, which writing items moved to nil and which stayed taxable. Kits and gift sets can be taxed differently from single items, so confirm the treatment on the GST portal and ask a GST practitioner or chartered accountant before pricing a combined pack.
Frequently asked questions
What is the pen hsn code and gst rate?
Pens are 9608. Ball pens are 9608 10. GST on pens is 18%.
What is the pencil hsn code and gst rate?
Pencils are 9609 and are nil rated since 22 September.
What is the eraser hsn code?
Rubber erasers are 4016 92 and carry no GST.
What is the sharpener hsn code and gst rate?
Pencil sharpeners are 8214 and are nil rated.
What is the marker pen hsn code?
Markers and highlighters are 9608 20, at 18%.