Marker HSN Code

Making Your Mark: Understanding the Marker HSN Code

Markers are ubiquitous tools, essential for everything from office presentations and educational activities to artistic endeavors and industrial labeling. For businesses involved in the manufacturing, import, export, or sale of markers in India, knowing the correct Harmonized System of Nomenclature (HSN) code is vital for accurate Goods and Services Tax (GST) compliance. Fortunately, the classification for markers is quite straightforward, falling under a specific and consistent category.

Let’s explore the HSN code for markers and its implications for your business.

Classifying Markers: A Clear Path in HSN Chapter 96

Markers, alongside various other writing and drawing instruments, are predominantly classified under HSN Chapter 96, which covers “Miscellaneous manufactured articles.” Within this chapter, the specific heading for markers is quite explicit.

• Felt Tipped And Other Porous-Tipped Pens And Markers: This is the primary classification that directly names markers. This category is part of the broader HSN heading 9608, which also includes Ball Point Pens, Fountain Pens, Pencils, and other similar writing instruments and their parts.

Within HSN 9608, you’ll find various sub-codes that cover “Felt Tipped And Other Porous-Tipped Pens And Markers.” These codes distinguish between different types or parts of these instruments, but they all consistently apply the same GST rate.

Here are some of the specific HSN codes from the provided data that directly or indirectly relate to markers:

• 96085000: This HSN code specifically covers “Felt Tipped And Other Porous-Tipped Pens And Markers.” This is the most direct classification for markers themselves.
• 96086010, 96086090: These sub-codes relate to parts of “Felt Tipped And Other Porous-Tipped Pens And Markers.”
• 9608: The broad heading also includes various pens and markers, indicating the general category.
• Other related HSNs like 96089110, 96089120, 96089130, 96089191, 96089199, 96089910, 96089990, 96084000, 96082000 also fall under the umbrella of writing instruments within Chapter 96. While some might be specific to other types of pens or parts, they all fall under the same general GST regime.

Consistent GST Rate: All the HSN codes related to “Felt Tipped And Other Porous-Tipped Pens And Markers” and other writing instruments within HSN 9608 consistently attract an 18% GST rate. This rate became effective from July 1, 2017.

Why Accurate HSN Codes for Markers Matter

• Ensuring GST Compliance: Using the correct HSN code is fundamental for businesses to accurately calculate, collect, and remit GST, thereby avoiding potential penalties and legal complications.
• Facilitating Trade: The globally standardized nature of HSN codes simplifies both domestic and international trade, making it more straightforward to classify and transport markers across borders.
• Streamlining Business Operations: Precise HSN classification significantly aids in efficient inventory management, accurate invoicing, and simpler tax filing procedures for businesses dealing with markers.