Correction Pen HSN Code

Understanding the HSN Code for Correction Pens

Correction pens are a staple in offices, schools, and homes, offering a quick and efficient way to rectify errors on paper. For businesses dealing with these ubiquitous stationery items, accurately identifying their HSN (Harmonized System of Nomenclature) code is essential for seamless GST (Goods and Services Tax) compliance. While the term “correction pen” isn’t explicitly listed, these products fall under a broader category of writing and drawing instruments.

Locating Correction Pen HSN Codes and GST Rates

Correction pens are typically classified under Chapter 96 of the HSN, which encompasses “Miscellaneous manufactured articles.” Within this chapter, they align with the category for “Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers; Fountain Pens; Stylograph Pens And Other Pens; Duplicating Stylos; Propelling Or Sliding Pencils; Pen Holders, Pencil Holders And Similar Holders; Parts (Including Caps And Clips) Of T.”

While not specifically named, a correction pen functions as a writing/drawing instrument that dispenses a correcting fluid, much like a pen dispenses ink. Therefore, the relevant HSN codes for correction pens would generally be:

• 96089990, 96089910, 96089199, 96089120, 96089110, 96086010, 96089130, 96085000, 96089191, 96084000, 96082000, 96086090: These various sub-headings under the broad “pens and pencils” category are all subject to an 18% GST rate. The specific choice among these might depend on the pen’s exact mechanism or type of tip, but the overarching classification and GST rate remain consistent.

The description for HSN code 9608 is quite comprehensive, including various types of pens and markers. A correction pen, by its design and function (a pen-like applicator for correcting fluid), fits comfortably within this overarching category.

Distinguishing from Other Inks and Office Items

It’s important to distinguish correction pens from other related items that have different HSN codes:

• Printing Ink, Writing Or Drawing Ink And Other Inks: While a correction pen contains a form of ink (correction fluid), the ink itself, if sold separately, would fall under Chapter 32. For example, Fountain Pen Ink (HSN 32159010) and Ball Pen Ink (HSN 32159020) both have an 18% GST rate. However, the correction pen as a complete article is classified under Chapter 96.
• Filing, Cabinets, Card-Index Cabinets, Paper Trays, Paper Rests, Pen Trays, Office-Stamp Stands And Similar Office Or Desk Equipment, Of Base Metal: These office accessories, even if they include “pen trays,” are under Chapter 83 (e.g., HSN 830418% and 83040000) and have an 18% GST rate. This is for the furniture/equipment, not the writing instruments themselves.

Therefore, the key is to classify the complete article of the correction pen rather than its constituent fluid.