HSN Codes chevron_right Section 20 chevron_right Chapter 96 chevron_right Sub Chapter 9608

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9608 HSN Code: Ball point pens, markers, pencils

HSN Sub Chapter 9608 represents Ball point pens, markers, pencils under GST classification. This code helps businesses identify Ball point pens, markers, pencils correctly for billing, taxation, and trade. With HSN Sub Chapter 9608, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ball point pens, markers, pencils.

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New GST Rate for HSN Code 9608

GST Rate for Ball point pens, markers, pencils under HSN Code 9608. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
96 9608 Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 5% 18%

Chapter: 96

Description: Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

New GST Rate: 5% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 9608

Following Tariff HSN code falls under Ball point pens, markers, pencils:

Tariff HSN Description
Ball point pens : With liquid ink (for rolling ball pen): High value ball point pens (US $ 100 and above c.i.f. per unit)
Ball point pens :With liquid ink (for rolling ball pen): Ball point pens with body or cap of precious metal rolled precious metal
Ball point pens :With liquid ink (for rolling ball pen): Other
Ball point pens : Other : High value ball point pens (US $ 100 and above c.i.f. per unit)
Ball point pens : Other : Ball point pens with body or cap of precious metal rolled precious metal
Ball point pens : Other : Other
Felt tipped and other porous-tipped pens and markers
Fountain pens, stylograph pens and other pens: Fountain pens: High value fountain pens (US $ 100 and above c.i.f. per unit)
Fountain pens, stylograph pens and other pens: Fountain pens: With body or cap of precious metal or rolled precious metal
Fountain pens, stylograph pens and other pens: Fountain pens: Other
Fountain pens, stylograph pens and other pens: Stylograph pen: High value pens (US $100 and above c.i.f. per unit)
Fountain pens, stylograph pens and other pens: Stylograph pen: With body or cap of precious metal or rolled precious metal
Fountain pens, stylograph pens and other pens: Stylograph pen: Other
Fountain pens, stylograph pens and other pens: Other : High value pens (US$ 100 and above c.i.f. per unit)
Fountain pens, stylograph pens and other pens: Other : With body or cap of precious metal or rolled precious metal
Fountain pens, stylograph pens and other pens: Other: Other
Propelling or sliding pencils
Sets of articles from two or more of the foregoing sub-headings
Refills for ball point pens, comprising the ball point and ink-reservoir : With liquid ink (for rolling ball-pen)
Refills for ball point pens, comprising the ball point and ink-reservoir :Other
Other : Pen nibs and nib points : nib point for pen
Other : Pen nibs and nib points : Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers
Other : Pen nibs and nib points: Other pen nibs
Other : Pen nibs and nib points: other: Of metal
Other : Pen nibs and nib points: other: Other
Other : Other :Pen holders, pencil holders and similar holders
Other : Other :Other

Ball point pens : With liquid ink (for rolling ball pen): High value ball point pens (US $ 100 and above c.i.f. per unit)

Ball point pens :With liquid ink (for rolling ball pen): Ball point pens with body or cap of precious metal rolled precious metal

Ball point pens :With liquid ink (for rolling ball pen): Other

Ball point pens : Other : High value ball point pens (US $ 100 and above c.i.f. per unit)

Ball point pens : Other : Ball point pens with body or cap of precious metal rolled precious metal

Ball point pens : Other : Other

Felt tipped and other porous-tipped pens and markers

Fountain pens, stylograph pens and other pens: Fountain pens: High value fountain pens (US $ 100 and above c.i.f. per unit)

Fountain pens, stylograph pens and other pens: Fountain pens: With body or cap of precious metal or rolled precious metal

Fountain pens, stylograph pens and other pens: Fountain pens: Other

Fountain pens, stylograph pens and other pens: Stylograph pen: High value pens (US $100 and above c.i.f. per unit)

Fountain pens, stylograph pens and other pens: Stylograph pen: With body or cap of precious metal or rolled precious metal

Fountain pens, stylograph pens and other pens: Stylograph pen: Other

Fountain pens, stylograph pens and other pens: Other : High value pens (US$ 100 and above c.i.f. per unit)

Fountain pens, stylograph pens and other pens: Other : With body or cap of precious metal or rolled precious metal

Fountain pens, stylograph pens and other pens: Other: Other

Propelling or sliding pencils

Sets of articles from two or more of the foregoing sub-headings

Refills for ball point pens, comprising the ball point and ink-reservoir : With liquid ink (for rolling ball-pen)

Refills for ball point pens, comprising the ball point and ink-reservoir :Other

Other : Pen nibs and nib points : nib point for pen

Other : Pen nibs and nib points : Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers

Other : Pen nibs and nib points: Other pen nibs

Other : Pen nibs and nib points: other: Of metal

Other : Pen nibs and nib points: other: Other

Other : Other :Pen holders, pencil holders and similar holders

Other : Other :Other

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Case Laws Related to Sub Chapter 9608

Order Number Description
Shiva Writing Company Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Shiva Writing Company Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)

Shiva Writing Company Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), West Bengal)

Shiva Writing Company Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)

FAQs for Sub Chapter 9608

What products are classified under HSN 9608

It includes Ball point pens, markers, pencils

Does packaging or branding change how GST applies to Ball point pens, markers, pencils?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Ball point pens, markers, pencils is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Can reverse charge ever apply to transactions involving Ball point pens, markers, pencils?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Ball point pens, markers, pencils are forward charge. Check the current notifications for any special cases before deciding.

Any special steps when selling Ball point pens, markers, pencils through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How should I document Ball point pens, markers, pencils sent for job work?

Use a delivery challan for sending Ball point pens, markers, pencils to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

What should my invoice and records include for Ball point pens, markers, pencils?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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