HSN code for pencil: 8-digit lines under 9609
Heading 9609 has six 8-digit lines, and a normal school or drawing pencil uses the first: 9609 10 00, pencils and crayons with leads encased in a sheath. The heading text itself keeps out pencils of heading 9608, which is why a mechanical pencil is coded elsewhere. The table gives each line in the master’s own wording.
| Line | Wording in the master |
|---|---|
| 9609 10 00 | Pencils and crayons, with leads encased in a sheath |
| 9609 20 00 | Pencil leads, black or coloured |
| 9609 90 10 | Slate pencils |
| 9609 90 20 | Other pencils |
| 9609 90 30 | Pastels, drawing charcoals and writing or drawing chalks and tailors chalks |
| 9609 90 90 | Other |
Source: GST portal HSN master, heading 9609, read 23 Oct 2026. Last verified: 23 Oct 2026.
Your invoice needs far fewer digits. If last year’s aggregate turnover was up to ₹5 crore, write 9609; above ₹5 crore, write 960910 (CBIC Notification 78/2020-Central Tax, from 1 April 2021; optional on B2C invoices below ₹5 crore). Save the 8-digit line for export papers and forms that ask for it.
Pencil box HSN code: by material
A pencil box takes its code from what it is made of and what it holds, not from the pencils. CBIC names metal geometry, mathematical and colour boxes under 7310 or 7326 at 5% (Schedule I S.No. 410). A plastic pencil box is usually entered under 3926 10, office or school supplies of plastics, and 3926 is 18% (Schedule II S.No. 127); confirm the exact line with your CA.
| Box | HSN | GST | Entry |
|---|---|---|---|
| Metal geometry, mathematical or colour box | 7310 or 7326 | 5% | Sch. I S.No. 410 |
| Plastic pencil box | 3926 10 (usually) | 18% | Sch. II S.No. 127 |
| Paper box holding assorted paper stationery | 4817 30 | 5% | Sch. I S.No. 321 |
Source: Notification 9/2025-IT(Rate), read 10 Oct 2026; 3926 10, 7310 and 7326 from the GST portal master, read 23 Oct 2026.
Two pencils are not 9609 at all. A mechanical pencil is 9608 40 00, propelling or sliding pencils, inside the pen heading. A kajal or eyebrow pencil is a cosmetic: chapter 96 Note 1(a) sends pencils for cosmetic or toilet use to chapter 33, covered on our cosmetics HSN code page. A kit sold with pencils inside a box is not averaged to one rate; list the box and the pencils as the tariff and your CA decide.
GST rate on pencil and what to enter on a listing
GST on pencils is Nil from 22 September 2025; before that it was 12%. The source is the rate table in the PIB release on the 56th GST Council meeting of 3 September 2025, which lists "9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels" at 12% → Nil; we read it on 10 Oct 2026. Heading 9609 does not appear in Schedule I or II of Notification 9/2025-IT(Rate). A code list that still shows 12% for pencils predates this change.
- Pick the row from the table at the top: pencil, crayon, mechanical pencil, eraser, sharpener or holder.
- Type 9609 in the listing’s HSN field; on the invoice, write 9609, or 960910 if your turnover last year was above ₹5 crore.
- Choose Nil (0%) GST for pencils, erasers and sharpeners, and 18% for a pencil holder.
Worked case (illustration): a school-supplies seller lists a 10-pencil pack, an eraser-and-sharpener combo and a plastic pencil box. The pencils are 9609 10 00 at Nil. The combo goes in as two lines, 4016 92 00 and 8214 10 10, both Nil. The plastic box is 3926 10 at 18%, so it is the only item in the order that carries tax.
Checked against the GST portal master
On 23 Oct 2026 we pulled 48 entries for headings 9609 and 9608 from the GST portal master, and the 3926, 7310 and 7326 lines for pencil boxes, and read the pencil and box codes on this page from those dumps; the eraser and sharpener lines come from our 11 Oct 2026 stationery dump. They also showed where the PIB row stops: pencil leads and slate pencils have their own lines, but the row does not name them, so we do not print a rate for them.
Related HSN codes for stationery sellers
Pencils rarely sell alone. These pages carry the codes for the rest of a school or office range.
| Item | Heading | Page |
|---|---|---|
| Pens, markers, refills | 9608 | Pen HSN code |
| Notebooks, registers, files | 4820 | Stationery HSN code |
| Kajal and eyebrow pencils | Chapter 33 | Cosmetics HSN code |
| Toys and art kits | 9503 | Toys HSN code |
Headings: DGCIS ITC-HS and the GST portal master, as checked on each linked page.
Frequently asked questions
What is the HSN code for pencil?
9609; a wood-cased pencil is 9609 10 00.
What is the GST rate on pencil?
Nil from 22 September 2025 (earlier 12%), per the GST 2.0 rate table in the PIB release on the 56th GST Council meeting of 3 September 2025.
What is the pencil box HSN code?
It follows the material: metal geometry or colour boxes 7310 or 7326 at 5%; a plastic pencil box usually 3926 10 at 18%.
What is the Apsara pencil HSN code?
9609 10 00, like any wood-cased pencil; the brand does not change the code.
What is the HSN code for pencil lead and pencil eraser?
Pencil leads 9609 20 00; erasers 4016 92 00 (Nil GST).
Is a mechanical pencil 9608 or 9609?
9608 40 00, propelling or sliding pencils; 9609 excludes pencils of 9608.
Related
Checked by the StitchMagic team on 23 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.