Pen HSN code list: every 9608 line with GST
Every 8-digit line under 9608 is 18% GST except one: 9608 40 00 propelling or sliding pencils, which are nil-rated with pencils. The table lists the lines as the GST portal HSN master shows them; high-value lines are for pens of US $100 and above c.i.f. per unit.
| HSN (8 digit) | Description | GST |
|---|---|---|
| 9608 10 11 | Liquid-ink (roller-ball) pen, high value | 18% |
| 9608 10 12 | Liquid-ink pen, body or cap of precious metal | 18% |
| 9608 10 19 | Other liquid-ink (roller-ball) pens | 18% |
| 9608 10 91 | Ball point pen, high value | 18% |
| 9608 10 92 | Ball point pen, body or cap of precious metal | 18% |
| 9608 10 99 | Other ball point pens (use-and-throw, retractable) | 18% |
| 9608 20 00 | Felt-tipped and porous-tipped pens and markers, sketch pens, highlighters | 18% |
| 9608 30 11 | Fountain pen, high value | 18% |
| 9608 30 12 | Fountain pen, body or cap of precious metal | 18% |
| 9608 30 19 | Other fountain pens | 18% |
| 9608 30 21 | Stylograph pen, high value | 18% |
| 9608 30 22 | Stylograph pen, body or cap of precious metal | 18% |
| 9608 30 29 | Other stylograph pens | 18% |
| 9608 30 91 | Other pen, high value | 18% |
| 9608 30 92 | Other pen, body or cap of precious metal | 18% |
| 9608 30 99 | Other pens | 18% |
| 9608 40 00 | Propelling or sliding (mechanical) pencils | Nil |
| 9608 50 00 | Sets of two or more of the above (pen gift sets) | 18% |
| 9608 60 10 | Ball pen refills with liquid ink (roller-ball) | 18% |
| 9608 60 90 | Other ball pen refills | 18% |
| 9608 91 10 | Nib points for pens | 18% |
| 9608 91 20 | Wool-felt or plastic nibs for making porous-tip pens or markers | 18% |
| 9608 91 30 | Other pen nibs | 18% |
| 9608 91 91 | Other nibs, of metal | 18% |
| 9608 91 99 | Other nibs | 18% |
| 9608 99 10 | Pen holders, pencil holders and similar holders (pen stand) | 18% |
| 9608 99 90 | Other pen parts, such as caps and clips | 18% |
| 9609 10 00 | Pencils and crayons (not pens; heading 9609) | Nil |
8-digit lines: GST portal HSN master (search), read 11 Oct 2026. GST: Notification 9/2025, from 22 Sep 2025; Nil for pencils from the PIB GST 2.0 list.
Pen HSN code 8 digit: ball pen, marker pen and sketch pen lines
There is no 9608 10 00 line: an ordinary ball pen is 9608 10 99, and a roller-ball pen with liquid ink is 9608 10 19. The ball point sub-heading splits first by ink type, then by value and metal. A plain plastic use-and-throw pen lands on 9608 10 99.
A marker pen, sketch pen or highlighter is 9608 20 00, the single line for felt-tipped and other porous-tipped pens and markers. Whiteboard markers share it. So do kids’ colour sketch pen packs, whatever the pack size.
Code-list pages often quote 96089990 or 96089110 as “the pen code”. Those are parts lines: 9608 91 is nibs, and 9608 99 90 is the “other” line after pen holders (9608 99 10). A finished pen never goes on a parts line.
Pen, pencil or pen stand HSN code: the GST difference
Pens stay at 18% while pencils and crayons dropped from 12% to Nil on 22 September 2025, so a school kit with both carries two rates. The 18% entry is Schedule II S.No. 626 of Notification 9/2025-IT(Rate).
The catch is the mechanical pencil: it is coded 9608 40 00, inside the pen heading, but the GST Council cut “pencils (including propelling or sliding pencils)” to Nil (PIB). The code says pen; the rate says pencil.
A pen stand or pen holder is 9608 99 10 at 18%. A desk organiser may sit elsewhere: base-metal pen trays are named under 8304 (Schedule II S.No. 379) and other plastic articles fall in 3926 (S.No. 127), both also 18%.
Pen HSN code and GST rate 18% on a Meesho or Flipkart listing
On Meesho and Flipkart, enter 9608 in the HSN field and 18% in the GST field for any pen listing. Unlike clothes and footwear, pens have no price-per-piece slab, so a use-and-throw pen and a boxed fountain pen carry the same rate.
- Pick the row that matches the pen type.
- Enter 4 digits (9608) if last year’s aggregate turnover was up to ₹5 crore, or 6 digits (960810 for ball pens) above ₹5 crore (CBIC Notification 78/2020–Central Tax, from 1 April 2021).
- Choose 18% for every 9608 row; choose 0% (Nil) only for pencils, crayons and mechanical pencils.
- Use the same code and rate on the tax invoice and in GSTR-1 Table 12 (GSTN advisory).
Worked case: a supplier lists a 20-pack of blue ball pens and, in a separate catalog, a 10-pack of HB pencils. The pens go in as 9608 at 18% (960810 above ₹5 crore turnover) and the pencils as 9609 at 0% (Nil). A single combo listing would force one rate onto both.
Check payout in the Meesho commission calculator and price multipacks with the price-per-piece guide. ListMagic, a Chrome extension, fills the Supplier Panel catalog form; you press Submit.
Worked example: a fountain pen and ball pen gift set
A gifting seller lists a box holding one fountain pen and one ball pen at an illustrative ₹599. Two or more pens of heading 9608 packed together fall on the sets line, 9608 50 00, so the 6 digits are 960850 and the 4 digits 9608. GST is 18% under Schedule II S.No. 626, which covers every pen line regardless of price.
In the Meesho form, enter 9608 in the HSN box (960850 for a seller above ₹5 crore turnover) and select 18% for GST. A pack of spare refills sold on its own moves to 9608 60 90 but keeps the same 18% rate.
Refills, nibs and gift pens
A ball pen refill is 9608 60: 9608 60 10 for liquid-ink (roller) refills and 9608 60 90 for the rest, at 18%. Nibs are 9608 91, with a separate line, 9608 91 20, for the felt or plastic nibs used to make markers.
Gift pens with a body or cap of precious metal have their own lines (9608 30 12, 9608 10 92), as do pens of US $100 and above c.i.f. A boxed set of two or more pen types, such as a ball pen with a fountain pen, is 9608 50 00.
Whitener or correction pens are not named on any 9608 or 9609 line of the master, so we print no code for them; search the GST portal HSN search and confirm with your CA.
Notebook, pencil and carton codes pen sellers also need
| Item | HSN heading | Where to look |
|---|---|---|
| Notebooks, registers, envelopes | 4820, 4817 | Stationery HSN code |
| Pencils, crayons, pastels | 9609 | Pencil HSN code page (coming soon) |
| Toys sold in school kits | 9503 | Toys HSN code |
| Shipping carton for pen boxes | by material | Carton box HSN code |
Chapter wording from DGCIS ITC-HS chapter 96, checked 11 Oct 2026. More items in the HSN codes list.
Frequently asked questions
What does the HSN code 96089990 represent?
It is the “other” line under 9608 99, the parts of pens that are not nibs or holders; pen and pencil holders are 9608 99 10. GST is 18% (Notification 9/2025-IT(Rate), Schedule II).
What is the GST rate for pen?
18%. Pens were not in the 22 September 2025 rate cuts; heading 9608 is listed at 18% in Schedule II S.No. 626 of Notification 9/2025-IT(Rate).
What is the HSN code for a ball pen?
9608 10. The 8-digit line is 9608 10 99 for an ordinary ball pen and 9608 10 19 for a liquid-ink roller-ball pen; GST on both is 18%.
What is the HSN code for a sketch pen?
9608 20 00, the line for felt-tipped and porous-tipped pens and markers. Marker pens and highlighters use the same line, at 18% GST.
What is the HSN code for a pen stand?
A pen holder is 9608 99 10. A base-metal desk tray can be 8304 and a plastic organiser 3926; all three are at 18% GST.
Is GST on pens 5%?
No. Pens stay at 18%; the cut on 22 September 2025 took pencils (including mechanical pencils), crayons and pastels from 12% to Nil, not to 5% (PIB, 56th GST Council).
What is the 8 digit HSN code for pen?
9608 10 99 for a ball pen, 9608 20 00 for a marker or sketch pen and 9608 30 19 for a fountain pen; there is no 9608 10 00 line.
What is the GST rate for HSN 96121010?
18%: heading 9612, typewriter ribbons and ink pads, is in Schedule II S.No. 629 of Notification 9/2025-IT(Rate). It is not a pen code.
Does a branded pen like Pilot have a different HSN code?
No; the brand does not change the code, so a branded ball pen is 9608 10 and a branded fountain pen 9608 30, both at 18% GST.
Related
Checked by the StitchMagic team on 11 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.