← HSN and SAC codes for common items · Search any code on the HSN code finder.
Pencils is classified under HSN heading 9609. GST as on 26 October 2026: Nil.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Pencils?
GST on Pencils as on 26 October 2026: Nil. 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 (9609). 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 | 9609 | 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 |
GST rate on Pencils 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 | Nil or 12% |
| 22 September 2025 | today | Nil |
The GST rate on Pencils 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.
9609 Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk
| Code | Description (as in the tariff) |
|---|---|
960910 | Pencils and crayons, with leads encased in a sheath |
96091000 | Pencils and crayons, with leads encased in a sheath |
960920 | Pencil leads, black or coloured |
96092000 | Pencil leads, black or coloured |
960990 | Other |
96099010 | Slate pencils |
96099020 | Other pencils |
96099030 | Pastels, drawing charcoals and writing or drawing chalks and tailors chalks |
96099090 | 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
- Pens
9608 - 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.
