---
title: "HSN Code for Pencil Leads, Black Or Coloured | HSN 96092000 GST Rate"
description: "Find HSN and GST Rates for 96092000 related to Pencil Leads, Black Or Coloured with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96092000/"
---

# HSN Code 96092000: Pencil Leads, Black Or Coloured

- [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 |
| --- | --- | --- | --- | --- |
| Pencil leads, black or coloured | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 96092000 ?

It includes Ribbon for Typewriters, Non-Electronic and Similar Machines

### How much GST applies to Pencil Leads, Black Or Coloured?

Under HSN 96092000, Pencil Leads, Black Or Coloured attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Pencil Leads, Black Or Coloured?

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.

### Any common misclassification issue with Pencil Leads, Black Or Coloured?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Pencil Leads, Black Or Coloured is sold with other items?

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).

### Does packaging or labelling change the GST for Pencil Leads, Black Or Coloured?

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 96092000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−77.89% YoY) — 0.0000% of India's total exports
- Imports: ₹28 Cr (+17.60% YoY) — 0.0005% of India's total imports
- Trade balance: −₹27 Cr (Deficit); surplus rank #9777 of 12657 HSN codes
- Share of Sub-Chapter 9609: 0.19% of its exports; import side 15.33%
- Rank within Sub-Chapter 9609: #6 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: -12.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8363 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +182.00% in FY 2019-20
- Contribution to Sub-Ch. 9609: 0.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96092000

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 | 2.00 | 0.0001% | — | 1.01% | 23.50 | 0.0007% | — | 23.04% | −21.50 | #6949 |
| FY 2019-20 | 5.64 | 0.0003% | +182.00% | 2.58% | 18.48 | 0.0006% | −21.36% | 20.80% | −12.84 | #5708 |
| FY 2020-21 | 2.74 | 0.0001% | −51.42% | 1.30% | 6.60 | 0.0002% | −64.29% | 14.59% | −3.86 | #6648 |
| FY 2021-22 | 3.39 | 0.0001% | +23.72% | 1.20% | 9.90 | 0.0002% | +50.00% | 12.60% | −6.51 | #6783 |
| FY 2022-23 | 4.84 | 0.0001% | +42.77% | 1.21% | 26.44 | 0.0005% | +167.07% | 15.85% | −21.60 | #6491 |
| FY 2023-24 | 3.98 | 0.0001% | −17.77% | 0.88% | 23.87 | 0.0004% | −9.72% | 14.00% | −19.89 | #6845 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −77.89% | 0.19% | 28.07 | 0.0005% | +17.60% | 15.33% | −27.19 | #8363 |

- CAGR (7-year): exports -12.79%/yr, imports 3.01%/yr (consistently Deficit)

## Key trade insights: HSN Code 96092000 export-import analysis

### Export decline: -12.79% CAGR over 7 years

India's exports under HSN Code 96092000 have declined at a compound annual rate of -12.79% over 7 fiscal years, falling from ₹2.00 Crore in FY 2018-19 to ₹0.88 Crore in FY 2024-25.

### HSN Code 96092000 ranked #8363 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96092000 ranks #8363 out of 12657 HSN codes by total export value. Within Sub-Chapter 9609, it ranks #6 of 6. By trade surplus, it ranks #9777 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 96092000 exports

The strongest single-year export movement for HSN Code 96092000 was recorded in FY 2019-20, when exports surged by 182.00% over the prior year.

### India records a trade deficit of ₹27.19 Crore in HSN Code 96092000 goods

In FY 2024-25, India's imports of ₹28.07 Cr exceeded exports of ₹0.88 Cr, resulting in a trade deficit of ₹27.19 Crore — ranking #9777 of 12657 by surplus magnitude.

### Import growth of 3.01% CAGR signals stable import dependency for Pencil Leads, Black Or Coloured

India's imports under HSN Code 96092000 have grown at 3.01% CAGR, reaching ₹28.07 Crore in FY 2024-25.

### HSN Code 96092000 contributes 0.19% of Sub-Chapter 9609 exports — ranked #6

Among the 6 HSN codes under Sub-Chapter 9609, HSN Code 96092000 ranks #6 by export value — accounting for 0.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.33% share (rank #3).

## 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](https://busy.in/hsn/hsn-96091000/) | ₹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 (this hsn code) | < ₹1 Crore |