What products are classified under HSN 96092000 ?
It includes Ribbon for Typewriters, Non-Electronic and Similar Machines
HSN Code 96092000 represents Pencil Leads, Black Or Coloured under GST classification. This code helps businesses identify Pencil Leads, Black Or Coloured correctly for billing, taxation, and trade. With HSN Code 96092000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pencil Leads, Black Or Coloured.
HSN Code 96092000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 96 | Miscellaneous manufactured articles | 9609 | Pencils (including propelling or sliding pencils) , crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks | Pencil leads, black or coloured | 6% | 6% | 12% | 0% |
Description of goods
Pencil leads, black or coloured
Chapter
96 – Miscellaneous manufactured articles
Sub Chapter
9609 – Pencils (including propelling or sliding pencils) , crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
Pencil Leads, Black Or Coloured does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Pencils and crayons, with leads encased in a rigid sheath | |
| Other : Slate pencils and chalk sticks | |
| Other : Other pencils | |
| Other : Pastels, drawing charcoals and writing or drawing chalks and tailors chalks | |
| Other : Other |
Pencils and crayons, with leads encased in a rigid sheath
Other : Slate pencils and chalk sticks
Other : Other pencils
Other : Pastels, drawing charcoals and writing or drawing chalks and tailors chalks
Other : Other
It includes Ribbon for Typewriters, Non-Electronic and Similar Machines
Under HSN 96092000, Pencil Leads, Black Or Coloured attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pencil Leads, Black Or Coloured; Nil for exempt items if applicable).
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.