Pencil HSN Code: Classification for Coloured, Graphite, and Mechanical Pencils
Pencils are basic stationery items used in schools, offices and by artists. They are available in many forms such as graphite pencils, coloured pencils and mechanical or propelling pencils. For GST compliance, each of these needs to be classified under the correct HSN heading when you raise invoices or file returns.
The customs and GST tariff generally groups pencils, crayons and similar products under a common heading. The detailed 6 or 8 digit HSN code depends on whether the pencil is wooden, mechanical, coloured or designed for special uses.
What is the HSN Code for Pencils?
Ordinary wooden pencils and coloured pencils are usually classified under heading 9609, which covers pencils, crayons, pastels and similar articles. Within this heading, different subheadings distinguish between pencils with leads encased in a rigid sheathing and other drawing instruments. You should identify whether your pencils are standard wooden pencils or a special variety before choosing the subheading.
How Graphite and Coloured Pencils Are Classified under HSN
Graphite pencils used for writing and drawing are generally treated as standard pencils under heading 9609. Coloured pencils, often used by students and artists, are also covered by the same broad heading but may fall under subheadings meant for coloured drawing materials. The main difference in classification comes from the composition of the lead and the intended use.
The HSN Code for Mechanical Pencils
Mechanical or propelling pencils, which use replaceable leads, can be classified either under the same heading 9609 or under headings that cover pens and similar articles, depending on the tariff wording. Some tariffs treat mechanical pencils as separate articles because they are not simple wooden pencils. Therefore, it is important to compare the product with the detailed description in the tariff before finalizing the code.
GST on Pencil Products
Pencils are essential education items, so they generally attract a moderate GST rate. In earlier GST schedules, stationery items like pencils were often placed at a slab such as 12% or 18% depending on the product category. The GST rate can also be influenced by whether the pencils are sold alone or as part of a kit with other stationery items.
Dealers and manufacturers should verify the current GST rate entry for the chosen HSN code, especially when selling premium mechanical pencils or specialty art pencils, as their treatment can differ from basic school pencils.
Indicative Pencil HSN Code and GST Rate Table
| Product name | Indicative HSN heading* | Indicative GST treatment* | Product description |
|---|---|---|---|
| Graphite pencils (wooden) | 9609 - Pencils and similar articles | Typically taxed at a standard stationery rate such as 12% or 18%, check latest schedule | Standard wooden pencils with graphite leads used for writing and drawing. |
| Coloured pencils | 9609 - Coloured pencils and drawing crayons | Usually the same GST slab as other pencil products, subject to current rate notification | Coloured pencils supplied for school, hobby or professional art use. |
| Mechanical pencils | 9609 or related heading for pens and similar articles | Generally taxed at a stationery rate similar to pens and other writing instruments | Propelling or mechanical pencils using refillable leads, often used by students and professionals. |
*These HSN headings and GST treatments are indicative only. Please check the latest GST rate notifications and tariff schedule before using them for billing or return filing.
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Frequently Asked Questions
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What is the HSN code for graphite pencils?
Graphite pencils are normally classified under heading 9609, which covers pencils and similar articles. They are treated as ordinary wooden pencils with a graphite core used for writing or drawing. You must still confirm the exact subheading in the latest tariff.
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Are mechanical pencils classified separately from regular pencils under HSN?
Mechanical pencils can be placed under the same broad heading as pencils or under headings for pens and similar instruments, depending on how the tariff defines them. Because they have a mechanical mechanism and use refillable leads, some jurisdictions treat them differently from simple wooden pencils.
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How does GST apply to pencil products?
GST on pencils usually follows the slab applicable to stationery items. Basic school pencils may fall under a lower or mid-range slab, while premium or specialized pencils can share the same rate as other branded stationery. The rate is linked to the HSN chosen, so classification should be checked carefully.
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Can coloured and regular pencils have different HSN codes?
Coloured pencils and regular graphite pencils often share the same chapter and heading but may be separated into different subheadings. If the tariff text specifically mentions coloured drawing materials, those products may use that subheading while ordinary graphite pencils use another. The GST rate can still be common across both.
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How are pencils used for artistic purposes categorized under HSN?
Pencils sold for artistic or professional drawing are usually classified under the same pencil heading as other pencils. However, if they are part of a larger artist set with paints, brushes and other materials, the classification may follow the complete set rather than the pencil alone. In such cases you should review how the combined product is described in the tariff.