February 25, 2023


As a small or medium business owner or startup founder in India, it’s important to understand the GST rates and HSN codes for the products you sell. One such product is pencils, which fall under the category of stationery items.

Let’s take a closer look at the GST rates and HSN code for pencils.

What Is GST?

GST stands for Goods and Services Tax, which is a comprehensive tax levied on the supply of goods and services in India. It has replaced multiple indirect taxes like excise duty, VAT, and service tax, simplifying the tax structure and making it easier to do business in India.

What Is an HSN Code?

HSN stands for Harmonized System of Nomenclature, which is a standardized system of names and numbers used worldwide to classify goods in international trade. It’s a code that helps identify the product and its corresponding tax rate.

GST Rates for Pencils

The GST rate for pencils is 12%, which falls under the 12% tax slab. This rate is applicable to all kinds of pencils, including graphite pencils, mechanical pencils, colored pencils, and erasable pencils.

However, if the pencils are imported from other countries, an Integrated GST (IGST) of 12% is applicable instead of the Central GST (CGST) and State GST (SGST) that are applicable for domestic sales.

HSN Code for Pencils

The HSN code for pencils is 9609. This code is used to classify pencils and other writing or drawing instruments and accessories.

The HSN code for pencils is further broken down into subcategories based on the type of pencil, including:

  • Graphite pencils (9609 10 00)
  • Colored pencils (9609 20 00)
  • Other pencils (9609 90 00)

It’s important to accurately classify your pencils under the correct HSN code to avoid any confusion or disputes with the tax authorities.


Knowing the GST rates and HSN codes for the products you sell is crucial to ensure compliance with Indian tax laws. For pencils, the GST rate is 12% and the HSN code is 9609.

Make sure to accurately classify your pencils under the correct HSN code and charge the appropriate GST rate for domestic sales or IGST for imported pencils.


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