Pencil HSN Code
GST rates and HSN code for Pencil.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous manufactured articles | 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 | 96086090 | 18% | – | 01/07/2017 | – |
| 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 | 96089990 | 18% | – | 01/07/2017 | – | |
| 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 | 96089910 | 18% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Poroustipped 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 Th(Fountain Pens) | 9608 | 18% | – | 01/07/2017 | – | |
| 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 | 96089199 | 18% | – | 01/07/2017 | – | |
| 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 | 96089120 | 18% | – | 01/07/2017 | – | |
| Pencils (Other Than Pencils Of Heading 9608 ), Crayons, Pencil Leads, Pastels, Drawing Charcoals, Writing Or Drawing Chalks And Tailors’ Chalks – Other : Other | 96099090 | 12% | – | 01/07/2017 | – | |
| 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 | 96089110 | 18% | – | 01/07/2017 | – | |
| 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 | 96086010 | 18% | – | 01/07/2017 | – | |
| Pencils (Other Than Pencils Of Heading 9608 ), Crayons, Pencil Leads, Pastels, Drawing Charcoals, Writing Or Drawing Chalks And Tailors’ Chalks | 9609 | 12% | – | 01/07/2017 | – | |
| Ball Point Pens; Felt Tipped And Other Poroustipped 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 Th(Pens And Pencils) | 9608 | 18% | – | 01/07/2017 | – | |
| Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Kajal [Other Than Kajal Pencil Sticks], Kumkum, Bindi, Sindur, Alta | 3304 | Nil | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729040 | 18% | – | 15/11/2017 1/07/2017 | – |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729030 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) Ad | 84722000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencilsharpening Machines, Perforating Or Stapling Machines) | 8472 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) – | 84729090 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrapping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines) Du | 84721000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Pencil Slats | 44219940 | 12% | – | 15/11/2017 – 1/07/2017 | – |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Other Articles Of Cutlery (For Example, Hair Clippers, Butchers Or Kitchen Cleavers, Choppers And Mincing Knives, Paper Knives); Manicure Or Pedicure Sets And Instruments (Including Nail Files) – Paper Knives, Letter Openers, Erasing Knives, Pencil Sharpe | 82141090 | 18% | – | 15/11/2017 – 1/07/2017 | – |
Understand Pencil HSN Code and GST Implications
Pencils, fundamental writing and drawing instruments, are classified under specific categories in the Harmonized System of Nomenclature (HSN). For businesses involved in the supply of pencils in India, understanding the correct HSN code is essential for accurate Goods and Services Tax (GST) compliance. This blog post aims to clarify the HSN codes relevant to different types of pencils based on the provided data and their corresponding GST rates.
Identify HSN Codes for Various Types of Pencils
The provided data lists several HSN codes that pertain to pencils and related items:
- Propelling or Sliding Pencils: These are included under HSN heading 9608, which covers various pens and pencils. Specific sub-codes under this heading (e.g., 96086090, 96089990, 96089910, 96089199, 96089120, 96089110, 96086010) all carry an 18% GST rate.
- Other Pencils (excluding propelling or sliding pencils): These are classified under HSN heading 9609, with a sub-code of 96099090 for “Other” pencils. This category has a GST rate of 12%. The broader heading 9609 also carries a 12% GST rate.
- Pencil Slats (wood used for making pencils): These fall under Chapter 44 (“Wood and articles of wood”) with HSN code 44219940 and a GST rate of 12%.
- Pencil Sharpening Machines: These are classified under Chapter 84 (“Nuclear reactors, boilers, machinery and mechanical appliances”) within the category of “Other Office Machines” (e.g., 84729040, 84729030, 84722000, 84721000, 84729090) and have an 18% GST rate.
- Paper Knives, Letter Openers, Erasing Knives, Pencil Sharpeners (as cutlery): These are listed under Chapter 82 (“Tools, implements, cutlery…”) with HSN code 82141090 and an 18% GST rate.
- Kajal Pencil Sticks: Interestingly, “Kajal Pencil Sticks” are explicitly excluded from a Nil GST rate under Chapter 33 (HSN not specified in the exclusion).
This breakdown indicates that the GST rate for items related to pencils can vary depending on the specific item (pencil type, parts, or accessories). Standard non-propelling pencils and pencil slats are taxed at 12%, while propelling pencils and pencil sharpeners generally attract an 18% GST.
Know the Applicable GST Rate on Pencils
Based on the provided data:
- Propelling or Sliding Pencils: 18% GST
- Other Pencils (non-propelling): 12% GST
- Pencil Slats: 12% GST
- Pencil Sharpening Machines: 18% GST
- Pencil Sharpeners (as cutlery): 18% GST
There is no mention of any CESS applicable to these items, and the effective date for these rates is primarily 01/07/2017, with some variations for office machines and cutlery (15/11/2017 revision).
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