Ball point pens, gel pens, markers, fountain pens and their refills.
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Pen falls under HSN 9608, in chapter 96 (Miscellaneous manufactured articles).
Pens and markers are heading 9608 and taxed at 18%; GST 2.0 did not change them. The same heading holds propelling (mechanical) pencils, which became nil with other pencils. Writing ink sold separately is heading 3215.
| Code | Description |
|---|---|
| 960810 | Ball point pens |
| 960820 | Felt tipped pens and markers |
| 960830 | Fountain pens and stylograph pens |
| 960860 | Refills for ball point pens |
The GST rate on pen is 18%. 18% on pens, markers and refills. Propelling and sliding pencils, though in heading 9608, are nil.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9608 |
| Above Rs 5 crore | 6 on every invoice | 960810, 960820, 960830 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 96 |
Here is how a line for pen looks on a tax invoice within one state: 100 × pen at Rs 10.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Pen | 9608 | 100 × pen | 10.00 | 1,000.00 | 90.00 | 90.00 | 1,180.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 180.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 96 (Miscellaneous manufactured articles) covers: Brushes, pens, pencils, buttons, zips, combs, sanitary pads and diapers.
Other pages in chapter 96
Products often bought, sold or invoiced together with pen:
Pen falls under HSN 9608: ball point pens, gel pens, markers, fountain pens and their refills. Common 6 digit codes are 960810 for ball point pens and 960820 for felt tipped pens and markers.
18% on pens, markers and refills. Propelling and sliding pencils, though in heading 9608, are nil.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9608 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 960810, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.