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.
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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 Classification
Chapter Classification
4 Digit HSN Code Classification
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.
