Pencil HSN Code: Classification for Coloured, Graphite, and Mechanical Pencils

Updated Upd Jan 21, 2026

Published Pub Dec 3, 2025

12 min

By Madan Murari

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.

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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.

Pencil HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

Section
Section No	20
Section Title	Guide to HSN Section 20
Section Description	MISCELLANEOUS MANUFACTURED ARTICLES

Chapter
Chapter No	96
Chapter Title	Miscellaneous Manufactured Items
Chapter Description	Miscellaneous manufactured articles

4 Digit HSN Code Classification

HSN Code	HSN Code Title	GST Rate
9609	Writing instruments	5%

8 Digit HSN Code Classification

HSN Code	HSN Code Title	GST Rate
96091000	Pencils and crayons	12%
96092000	Pencil Leads, Black Or Coloured	12%
96099010	Slate Pencils and Chalk Sticks	0%
96099020	Pencils	12%
96099030	Other Pastels/Charcoals/Chalks	12%
96099090	Other Drawing, Writing & Marking Supplies	12%

* GST rates may vary based on the latest GST notifications

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.

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.

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.

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.

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.

Madan Murari

Chartered Accountant • Patna • MRN No.: 509164

Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!