--- title: "HSN Code for Pencils and crayons | HSN 96091000 GST Rate" description: "Find HSN and GST Rates for 96091000 related to Pencils and crayons with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96091000/" --- # HSN Code 96091000: Pencils and crayons - [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/) - [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/) - [Sub-chapter 9609: Writing instruments](https://busy.in/hsn/sub-chapter-9609/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Pencils and crayons, with leads encased in a rigid sheath | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 96091000 ? It includes Ribbons | Computer Printer Ribbon ### Any common misclassification issue with Pencils and crayons? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Pencils and crayons? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Pencils and crayons? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Pencils and crayons? Under HSN 96091000, Pencils and crayons attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Pencils and crayons? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 96091000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹445 Cr (+5.34% YoY) — 0.0121% of India's total exports - Imports: ₹82 Cr (+33.86% YoY) — 0.0013% of India's total imports - Trade balance: ₹364 Cr (Surplus); surplus rank #803 of 12657 HSN codes - Share of Sub-Chapter 9609: 93.59% of its exports; import side 44.57% - Rank within Sub-Chapter 9609: #1 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: 16.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1100 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +43.33% in FY 2022-23 - Contribution to Sub-Ch. 9609: 93.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96091000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9609 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9609 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 174.66 | 0.0076% | — | 88.12% | 19.36 | 0.0005% | — | 18.98% | +155.30 | #1448 | | FY 2019-20 | 195.50 | 0.0089% | +11.93% | 89.42% | 21.36 | 0.0006% | +10.33% | 24.04% | +174.14 | #1347 | | FY 2020-21 | 193.67 | 0.0090% | −0.94% | 92.11% | 13.30 | 0.0005% | −37.73% | 29.40% | +180.37 | #1397 | | FY 2021-22 | 257.19 | 0.0082% | +32.80% | 91.31% | 23.58 | 0.0005% | +77.29% | 30.01% | +233.61 | #1405 | | FY 2022-23 | 368.63 | 0.0102% | +43.33% | 92.36% | 36.62 | 0.0006% | +55.30% | 21.95% | +332.01 | #1157 | | FY 2023-24 | 422.68 | 0.0117% | +14.66% | 93.08% | 60.96 | 0.0011% | +66.47% | 35.77% | +361.72 | #1106 | | FY 2024-25 | 445.24 | 0.0121% | +5.34% | 93.59% | 81.60 | 0.0013% | +33.86% | 44.57% | +363.64 | #1100 | - CAGR (7-year): exports 16.88%/yr, imports 27.10%/yr (consistently Surplus) ## Key trade insights: HSN Code 96091000 export-import analysis ### Consistent export growth: 16.88% CAGR over 7 years India's exports under HSN Code 96091000 have grown at a compound annual rate of 16.88% over 7 fiscal years, rising from ₹174.66 Crore in FY 2018-19 to ₹445.24 Crore in FY 2024-25. ### HSN Code 96091000 ranked #1100 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96091000 ranks #1100 out of 12657 HSN codes by total export value. Within Sub-Chapter 9609, it ranks #1 of 6. By trade surplus, it ranks #803 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 96091000 exports The strongest single-year export movement for HSN Code 96091000 was recorded in FY 2022-23, when exports surged by 43.33% over the prior year. ### India maintains a trade surplus of ₹363.64 Crore in HSN Code 96091000 goods In FY 2024-25, India's exports of ₹445.24 Cr exceeded imports of ₹81.60 Cr, resulting in a trade surplus of ₹363.64 Crore — ranking #803 of 12657 by surplus magnitude. ### Import growth of 27.10% CAGR signals rising demand for Pencils and crayons India's imports under HSN Code 96091000 have grown at 27.10% CAGR, reaching ₹81.60 Crore in FY 2024-25. ### HSN Code 96091000 contributes 93.59% of Sub-Chapter 9609 exports — ranked #1 Among the 6 HSN codes under Sub-Chapter 9609, HSN Code 96091000 ranks #1 by export value — accounting for 93.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 44.57% share (rank #1). ## Related HSN Codes in Sub-Chapter 9609 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 96091000: Pencils and crayons (this hsn code) | ₹445 Cr | | #2 | [HSN Code 96099090: Other Drawing, Writing & Marking Supplies](https://busy.in/hsn/hsn-96099090/) | ₹15 Cr | | #3 | [HSN Code 96099030: Other Pastels/Charcoals/Chalks](https://busy.in/hsn/hsn-96099030/) | ₹7 Cr | | #4 | [HSN Code 96099020: Pencils](https://busy.in/hsn/hsn-96099020/) | ₹7 Cr | | #5 | [HSN Code 96099010: Slate Pencils and Chalk Sticks](https://busy.in/hsn/hsn-96099010/) | ₹1 Cr | | #6 | [HSN Code 96092000: Pencil Leads, Black Or Coloured](https://busy.in/hsn/hsn-96092000/) | < ₹1 Crore |