Sketch pen HSN Code

Understanding Sketch Pen HSN Codes and GST

Sketch pens are popular tools for artists, students, and anyone who loves to doodle or draw. From vibrant markers to fine-tipped drawing pens, these instruments fall under specific classifications in the Harmonized System of Nomenclature (HSN) for taxation purposes. If you’re a retailer, importer, or simply curious about the tax implications of your favorite art supplies, understanding the HSN code and GST rate for sketch pens is essential.

The Sketch Pen HSN Codes

Sketch pens, being writing or drawing instruments with porous tips, primarily fall under Chapter 96 of the HSN, specifically within the heading for “Miscellaneous manufactured articles.”

Here’s how sketch pens and related items are classified:

• 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 Such Goods (HSN 9608): This broad and highly relevant heading covers a wide array of writing and drawing instruments. Sketch pens, due to their “felt tipped” or “porous-tipped” nature, are explicitly included here.
  • Within HSN 9608, specific sub-headings for “Felt Tipped And Other Porous-Tipped Pens And Markers” directly apply to sketch pens. For instance, 96082000 specifically refers to “Felt Tipped Pen.” The general heading 960820 also covers felt-tipped pens.
  • Other sub-headings like 96086010, 96086090, 96089910, 96089990, 96089110, 96089120, 96089130, 96089191, 96089199, 96084000, and 96085000 broadly cover various types of pens, markers, and their parts. These often include sketch pens due to their porous tip mechanism.
• Ink for Pens (Chapter 3215): While not the pen itself, the ink used in sketch pens (especially refillable ones) is also classified.
  • Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid – Other: This includes specific sub-headings like 32159010 (Fountain Pen Ink) and 32159020 (Ball Pen Ink). While these don’t directly mention sketch pen ink, other writing/drawing inks would fall under this chapter.
• Office or Desk Equipment (Chapter 8304): Although not directly a “sketch pen,” items like “Pen Trays” used to organize pens fall under this.
  • Filing, Cabinets, Card-Index Cabinets, Paper Trays, Paper Rests, Pen Trays, Office-Stamp Stands And Similar Office Or Desk Equipment, Of Base Metal, Other Than Office Furniture Of Heading 9403 (HSN 83040000 and 8304): These are organizational tools for various stationery, including pens.

Understanding GST Rates for Sketch Pens

The Goods and Services Tax (GST) rate for sketch pens and related items in India is largely consistent across their various classifications within Chapter 96.

• 18% GST Rate:
  • Ball Point Pens; Felt Tipped And Other Porous-Tipped Pens And Markers (including Sketch Pens): All listed HSN codes under 9608 that cover these writing instruments, such as 96082000, 96086010, 96086090, 96089110, 96089120, 96089130, 96089191, 96089199, 96089910, 96089990, 96084000, and 96085000, are subject to an 18% GST rate. This also includes parts like pen nibs and nib points (960891).
  • Ink for Pens: Both Fountain Pen Ink (32159010) and Ball Pen Ink (32159020), which would be indicative of other writing/drawing inks, also attract an 18% GST rate.
  • Office or Desk Equipment (e.g., Pen Trays): HSN 8304 and 83040000 are subject to an 18% GST rate.

The 18% GST rate for these products generally became effective from July 1, 2017, aligning with the nationwide implementation of GST. Some specific items like fountain pen ink and ball pen ink had their rates clarified/reiterated on November 15, 2017, and office equipment on October 13, 2017, and November 15, 2017. Businesses must always refer to the latest official GST notifications for the most up-to-date information.