HSN Codes chevron_right Section 20 chevron_right Chapter 96 chevron_right Sub Chapter 9609

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9609 HSN Code: Writing instruments

HSN Sub Chapter 9609 represents Writing instruments under GST classification. This code helps businesses identify Writing instruments correctly for billing, taxation, and trade. With HSN Sub Chapter 9609, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Writing instruments.

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New GST Rate for HSN Code 9609

GST Rate for Writing instruments under HSN Code 9609. 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 9609 Pencils (including propelling or sliding pencils) , crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks 5% 12%

Chapter: 96

Description: Pencils (including propelling or sliding pencils) , crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 9609

Following Tariff HSN code falls under Writing instruments:

Tariff HSN Description
Pencils and crayons, with leads encased in a rigid sheath
Pencil leads, black or coloured
Other : Slate pencils and chalk sticks
Other : Other pencils
Other : Pastels, drawing charcoals and writing or drawing chalks and tailors chalks
Other : Other

Pencils and crayons, with leads encased in a rigid sheath

Pencil leads, black or coloured

Other : Slate pencils and chalk sticks

Other : Other pencils

Other : Pastels, drawing charcoals and writing or drawing chalks and tailors chalks

Other : Other

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Case Laws Related to Sub Chapter 9609

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

Doms Industries Pvt. Ltd., (AAR (Authority For Advance Ruling), Gujarat)

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

FAQs for Sub Chapter 9609

What products are classified under HSN 9609

It includes Writing instruments

Any special steps when selling Writing instruments 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.

Does packaging or branding change how GST applies to Writing instruments?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Writing instruments 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.

How do I bill a kit or combo that includes Writing instruments?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

If I repair and return Writing instruments, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Does MRP, weight or pack size change GST treatment for Writing instruments?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

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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