Pencil HSN Code 9609 and GST Rate
Pencils, crayons, pastels, drawing charcoal and tailor's chalk, plus erasers and sharpeners.
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- HSN code
- 9609
- GST rate
- Nil
- Chapter
- 96: Miscellaneous manufactured articles
- Before 22 Sep 2025
- 5% or 12%
What is the HSN code for pencil?
Pencil falls under HSN 9609, in chapter 96 (Miscellaneous manufactured articles).
Pencils and crayons are heading 9609, erasers 401692 and sharpeners 821410. All of them became nil rated on 22 September 2025. Geometry boxes and colour boxes were cut from 12% to 5%, while pens of heading 9608 stay at 18%.
| Code | Description |
|---|---|
| 960910 | Pencils and crayons with leads in a sheath |
| 960920 | Pencil leads |
| 960990 | Pastels, drawing charcoals, chalks |
| 401692 | Erasers (heading 4016) |
| 821410 | Pencil sharpeners (heading 8214) |
GST rate on pencil
The GST rate on pencil is nil. Before 22 September 2025 it was 5% or 12%. Nil on pencils, crayons, pastels, drawing charcoal and tailor's chalk and on pencil sharpeners (12% before 22 September 2025), and on erasers (5% before). Geometry and colour boxes are 5%.
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
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 | 9609 |
| Above Rs 5 crore | 6 on every invoice | 960910, 960920, 960990 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 96 |
Sample GST invoice line for pencil
Here is how a line for pencil looks on a tax invoice within one state: 100 × box of 10 at Rs 50.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Pencil | 9609 | 100 × box of 10 | 50.00 | 5,000.00 | 0.00 | 0.00 | 5,000.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 96 at a glance
Chapter 96 (Miscellaneous manufactured articles) covers: Brushes, pens, pencils, buttons, zips, combs, sanitary pads and diapers.
Other pages in chapter 96
Related HSN codes
Products often bought, sold or invoiced together with pencil:
Частые вопросы
What is the HSN code for pencil?
Pencil falls under HSN 9609: pencils, crayons, pastels, drawing charcoal and tailor's chalk, plus erasers and sharpeners. Common 6 digit codes are 960910 for pencils and crayons with leads in a sheath and 960920 for pencil leads.
What is the GST rate on pencil?
Nil on pencils, crayons, pastels, drawing charcoal and tailor's chalk and on pencil sharpeners (12% before 22 September 2025), and on erasers (5% before). Geometry and colour boxes are 5%.
How many digits of the pencil HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9609 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 960910, 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.