---
title: "HSN Code for Pencils | HSN 96099020 GST Rate"
description: "Find HSN and GST Rates for 96099020 related to Pencils with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96099020/"
---

# HSN Code 96099020: Pencils

- [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 |
| --- | --- | --- | --- | --- |
| Other : Other pencils | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 96099020 ?

It includes Ribbons |Others

### How much GST applies to Pencils?

Under HSN 96099020, Pencils attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Pencils?

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

### Do e‑way bill and e‑invoice apply for Pencils?

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 should mixed supplies be billed when Pencils is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pencils; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Pencils?

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 96099020 (FY 2024-25)

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

- Exports: ₹7 Cr (+56.06% YoY) — 0.0002% of India's total exports
- Imports: ₹26 Cr (+9.98% YoY) — 0.0004% of India's total imports
- Trade balance: −₹19 Cr (Deficit); surplus rank #9536 of 12657 HSN codes
- Share of Sub-Chapter 9609: 1.43% of its exports; import side 14.33%
- Rank within Sub-Chapter 9609: #4 of 6 by export value; import-side #4

### Key metrics

- Export CAGR: 0.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6257 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +56.06% in FY 2024-25
- Contribution to Sub-Ch. 9609: 1.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 96099020

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 | 6.72 | 0.0003% | — | 3.39% | 29.98 | 0.0008% | — | 29.40% | −23.26 | #5484 |
| FY 2019-20 | 3.58 | 0.0002% | −46.73% | 1.64% | 19.47 | 0.0006% | −35.06% | 21.91% | −15.89 | #6236 |
| FY 2020-21 | 2.72 | 0.0001% | −24.02% | 1.29% | 12.86 | 0.0004% | −33.95% | 28.43% | −10.14 | #6650 |
| FY 2021-22 | 3.06 | 0.0001% | +12.50% | 1.09% | 20.38 | 0.0004% | +58.48% | 25.94% | −17.32 | #6887 |
| FY 2022-23 | 3.61 | 0.0001% | +17.97% | 0.90% | 31.84 | 0.0006% | +56.23% | 19.09% | −28.23 | #6791 |
| FY 2023-24 | 4.37 | 0.0001% | +21.05% | 0.96% | 23.85 | 0.0004% | −25.09% | 13.99% | −19.48 | #6735 |
| FY 2024-25 | 6.82 | 0.0002% | +56.06% | 1.43% | 26.23 | 0.0004% | +9.98% | 14.33% | −19.41 | #6257 |

- CAGR (7-year): exports 0.25%/yr, imports -2.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 96099020 export-import analysis

### Consistent export growth: 0.25% CAGR over 7 years

India's exports under HSN Code 96099020 have grown at a compound annual rate of 0.25% over 7 fiscal years, rising from ₹6.72 Crore in FY 2018-19 to ₹6.82 Crore in FY 2024-25.

### HSN Code 96099020 ranked #6257 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 96099020 ranks #6257 out of 12657 HSN codes by total export value. Within Sub-Chapter 9609, it ranks #4 of 6. By trade surplus, it ranks #9536 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 96099020 exports

The strongest single-year export movement for HSN Code 96099020 was recorded in FY 2024-25, when exports surged by 56.06% over the prior year.

### India records a trade deficit of ₹19.41 Crore in HSN Code 96099020 goods

In FY 2024-25, India's imports of ₹26.23 Cr exceeded exports of ₹6.82 Cr, resulting in a trade deficit of ₹19.41 Crore — ranking #9536 of 12657 by surplus magnitude.

### Import growth of -2.20% CAGR signals stable import dependency for Pencils

India's imports under HSN Code 96099020 have grown at -2.20% CAGR, reaching ₹26.23 Crore in FY 2024-25.

### HSN Code 96099020 contributes 1.43% of Sub-Chapter 9609 exports — ranked #4

Among the 6 HSN codes under Sub-Chapter 9609, HSN Code 96099020 ranks #4 by export value — accounting for 1.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.33% share (rank #4).

## 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 (this hsn code) | ₹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 |