Pen HSN Code: Understanding HSN Classifications for Pens
Pens are basic writing instruments used in schools, offices, banks and homes. They are an important part of everyday stationery for students, professionals and businesses.
To use the pen HSN code correctly and charge GST without mistakes, traders, wholesalers and manufacturers need to know how different types of pens are classified under HSN and which GST rates usually apply after the changes from 22 September 2025.
What Is the Pen HSN Code?
Under GST, pens and many similar writing instruments are classified in the chapter that covers miscellaneous manufactured articles. The main pen heading covers ball point pens, fountain pens, marker pens and other writing instruments that use ink.
In simple words, most common pens used for writing fall under a single HSN family. This family is used for standard ball pens, gel pens, fountain pens and many types of marker pens that are supplied in retail or bulk packs.
Refills and ink cartridges for pens can also fall under related headings in the same chapter or in the chapter that covers inks and prepared writing liquids, depending on how they are described and supplied.
Key Pen HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 9608 | Ball point pens and other pens | Ball pens, gel pens and everyday writing pens | 18% |
| 9608 | Marker pens and felt tipped pens | Whiteboard markers, permanent markers and highlighters | 18% |
| 9608 | Fountain pens and sign pens | Premium fountain pens and signing pens | 18% |
| 9608 | Refills for pens | Ball pen refills and marker refills supplied separately | 18% |
| 3215 | Ink and writing liquids | Bottled writing ink and marker ink for refilling | 18% |
HSN Code for Ball Pens, Marker Pens, and Correction Pens
Ball pens and gel pens that students and office staff use every day are normally classified under the main pen HSN heading in the miscellaneous manufactured articles chapter. This heading covers most ready to use writing pens that contain ink.
Marker pens such as board markers, permanent markers and highlighters are also generally placed under the same pen HSN family. They are treated as a type of pen even though they use a different tip and thicker ink.
Correction pens can be treated in two ways. If they are clearly sold as a correction pen in the stationery range, many businesses follow the same pen HSN family for billing. If the product is described mainly as a correction fluid or white correction paint, it may be placed in the heading for prepared inks and similar liquids instead.
In practice, stationery traders usually keep one main HSN code for all regular pens and marker pens and apply the same GST rate. They create separate stock items only to manage brand, colour and writing type such as ball, gel or marker.
GST on Pens and HSN Code Classification
Pens and marker pens are treated as standard stationery items. Under the three slab GST structure that applies from 22 September 2025, they generally fall in the standard slab of 18% under the pen HSN codes.
This means that ball pens, gel pens, marker pens, fountain pens and pen refills are usually taxed at 18% when sold in the domestic market. Special premium pens can also follow the same HSN code and GST rate unless a specific notification gives a different treatment.
For billing, businesses link every pen item in their accounting software to the correct pen HSN family and set the GST rate at 18%. Invoices show the HSN code along with the pen description, quantity and value so that buyers can see the classification and tax clearly.
When manufacturers and big wholesalers file GST returns, they report outward supplies HSN wise. Proper use of the pen HSN code makes it easier to match sales with purchase data and helps buyers claim input tax credit on pens and other stationery supplied to offices, schools and dealers.
Conclusion
The pen HSN code groups most writing instruments such as ball pens, gel pens, fountain pens and marker pens in a single HSN family, while related products like ink can move to a separate heading for writing liquids.
Since pens are regular stationery goods, they generally carry 18% GST under their pen HSN codes after the changes from 22 September 2025. When traders and manufacturers map every pen and marker to the correct HSN family and apply the right GST rate in invoices and returns, they keep billing accurate and reduce the risk of notices or penalties related to wrong classification.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for pens in India?
In India, most ball pens, gel pens, marker pens and fountain pens are classified in a single pen HSN family in the miscellaneous manufactured articles chapter. This family covers common writing instruments used in schools and offices.
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What is the GST rate for pens under HSN code?
The GST rate for most pens under the pen HSN codes is generally 18%. This standard rate applies to common writing pens and marker pens under the three slab GST system that operates from 22 September 2025.
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Are ball pens and marker pens classified under the same HSN code?
Yes. In normal trade practice, ball pens and marker pens are both classified under the main pen HSN family. They are treated as writing instruments even though their tips and inks are different.
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How does the GST apply to pens like ball pens and correction pens?
GST on ball pens and most correction pens is usually charged at 18% on the sale value under the pen or related stationery HSN codes. The supplier shows the HSN code and GST amount on the invoice and the buyer can claim input tax credit when the pens are used for business purposes.
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How do pen manufacturers use the HSN code for GST filing?
Pen manufacturers map every pen, marker and refill to the correct pen HSN family in their item master. During GST return filing they report sales HSN wise so that the tax department and buyers get clear data on turnover and tax for each HSN code.