What products are classified under HSN 9609
It includes 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.
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
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
| 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)
It includes Writing instruments
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.
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.
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.
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.
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.
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.