Pencil sharpener HSN Code

Understanding the HSN Code for Your Pencil Sharpener

A humble yet indispensable tool, the pencil sharpener, also has its place within India’s Goods and Services Tax (GST) framework through its Harmonized System of Nomenclature (HSN) code. Understanding this code is essential for businesses and individuals alike to ensure proper classification and tax compliance. Let’s explore the various HSN codes associated with pencil sharpeners and their applicable GST rates.

Pencil Sharpeners Under the HSN System

Pencil sharpeners, depending on their design and components, can fall under different HSN Chapters. This highlights the importance of specific product descriptions when determining the correct code.

Metal Pencil Sharpeners and Blades

Chapter 82, “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal,” is where you’ll find classifications for metal pencil sharpeners:

• Paper Knives, Letter Openers, Erasing Knives, Pencil Sharpeners And Blades Therefor: This is the most direct classification. Specifically, HSN code 82141090 is listed with an 18% GST rate. This rate became effective from 01/07/2017, with a revision on 15/11/2017.
• General entries for “Paper Knives, Pencil Sharpeners And Blades Therefor” under 8214 and 821410 are also mentioned as “omitted,” implying that the more specific 82141090 is the operative code for these items.

Pencil Sharpeners in Mathematical/Geometry Boxes

Chapter 73, “Articles of iron or steel,” includes an interesting entry related to stationery sets:

• Mathematical Boxes, Geometry Boxes And Colour Boxes, Pencil Sharpeners: These are collectively listed under HSN 7326 with a 12% GST rate, effective from 01/07/2017. This suggests that when a pencil sharpener is sold as part of such a kit, it might attract a lower GST rate.

Office Machine Pencil Sharpeners

Chapter 84, “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof,” covers more complex, often electric, pencil sharpeners:

• Pencil-Sharpening Machines: These fall under “Other Office Machines” within HSN 847290. Specific sub-codes like 84729040, 84729030, and 84722000 (for addressing machines, but within the same broader heading) are listed with an 18% GST rate. This rate became effective from 01/07/2017, with a revision on 15/11/2017.

Other Related Stationery Items

While not directly for sharpeners, it’s worth noting other stationery items mentioned:

• Pencils (Other Than Pencils Of Heading 9608), Crayons, Pencil Leads, Pastels, Drawing Charcoals, Writing Or Drawing Chalks And Tailors’ Chalks: These fall under HSN 9609 and are taxed at 12% GST.
• Pen Holders, Pencil Holders And Similar Holders: These are under HSN 9608 and attract an 18% GST rate.

In summary, the HSN code and GST rate for a pencil sharpener can vary significantly. A standalone metal sharpener is likely 82141090 (18%), a sharpener in a geometry box is 7326 (12%), and an electric sharpening machine is under 847290 (18%). No CESS is indicated for any of these.