← HSN and SAC codes for common items · Search any code on the HSN code finder.
Pens is classified under HSN heading 9608. GST as on 26 October 2026: Nil or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Pens?
GST on Pens as on 26 October 2026: Nil or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → Nil (9608). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | Nil | 9608 | Pencils, crayons, pastels, drawing charcoal, writing or drawing chalk, tailor's chalk, slate pencils and chalk sticks have no GST. | 10/2025-CT(R), entry 163 |
| 18% | 18% | 9608 | Ball pens, felt-tip pens and markers, fountain pens, other pens, pen and pencil holders and their parts like caps and clips are taxed at 18%. | 9/2025-CT(R), entry 626 |
GST rate on Pens since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 12% or 18% |
| 22 September 2025 | today | Nil or 18% |
The GST rate on Pens is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9608 Ball point pens; felt tipped and other poroustipped 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
| Code | Description (as in the tariff) |
|---|---|
960810 | Ball point pens |
96081011 | High value ball point pens (us $ 100 and above c.i.f. per unit) |
96081012 | BALL POINT PENS With body or cap of precious metal or rolled precious metal |
96081019 | Other |
96081091 | High value ball point pens (us $ 100 and above c.i.f. per unit) |
96081092 | BALL POINT PENS With body or cap of precious metal or rolled precious metal |
96081099 | Other |
960820 | Felt tipped and other porous-tipped pens and markers |
96082000 | Felt tipped and other porous-tipped pens and markers |
960830 | Fountain pens, stylograph pens and other pens |
96083011 | High value fountain pens (us $ 100 and above c.i.f. per unit) |
96083012 | With body or cap of precious metal or rolled precious metal |
96083019 | Other |
96083021 | High value pens (us $ 100 and above c.i.f. per unit) |
96083022 | With body or cap of precious metal or rolled precious metal |
96083029 | Other |
96083091 | High value pens (us $ 100 and above c.i.f. per unit) |
96083092 | With body or cap of precious metal or rolled precious metal |
96083099 | Other |
960831 | Indian ink drawing pens |
960839 | Other |
960840 | Propelling or sliding pencils |
96084000 | Propelling or sliding pencils |
960850 | Sets of articles from two or more of the foregoing sub-headings |
96085000 | Sets of articles from two or more of the foregoing sub-headings |
960860 | Refills for ball point pens, comprising the ball point and ink-reservoir |
96086010 | With liquid ink (for rolling ball-pen) |
96086090 | Other |
960891 | Pen nibs and nib points |
96089110 | Nib points for pen |
96089120 | Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers |
96089130 | Other pen nibs |
96089191 | Of metal |
96089199 | Other |
960899 | Other |
96089910 | Pen holders, pencil holders and similar holders |
96089990 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Pencils
9609 - Sanitary napkins and diapers
9619 - Toothbrushes
9603 - Brooms and mops (Jhadu)
9603 - Combs and hair clips
9615 - Soap
3401 - Shampoo
3305 - Toothpaste
3306 - Cosmetics (Makeup)
3304 - Perfume (Scent)
3303 - Agarbatti (incense sticks)
3307 - Candles
3406
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
