HSN code directory

HSN Code 9608: Ball point pens

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 the foregoing articles, other than those of heading 9609


All 8-digit HSN codes under this heading

HSN codeDescription
96081011High valu ball point pens
96081012Ball point pens with body or cap of precious metal or rolled precious metal
96081019Other
96081091High valu ball point pens
96081092Ball point pens with body or cap of precious metal or rolled precious metal
96081099Other
96082000Felt tipped and other porous-tipped pens and markers
96083011High value fountain pens
96083012With body or cap of precious metal or rolled precious metal
96083019Other
96083021High value pens
96083022With body or cap of precious metal or rolled precious metal
96083029Other
96083091High value pens
96083092With body or cap of precious metal or rolled precious metal
96083099Other
96084000Propelling or sliding pencils
96085000Sets of articles from two or more of the foregoing sub-headings
96086010Refills for ball point pens, comprising the ball point and ink-reservoir: with liquid ink (for rolling ball-pen)
96086090Refills for ball point pens, comprising the ball point and ink-reservoir: other
96089110Refills for ball point pens, comprising the ball point and ink-reservoir: - other: - pen nibs and nib points: nib points for pen
96089120Refills for ball point pens, comprising the ball point and ink-reservoir: - other: - pen nibs and nib points: nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers
96089130Refills for ball point pens, comprising the ball point and ink-reservoir: - other: - pen nibs and nib points: other pen nibs
96089191Refills for ball point pens, comprising the ball point and ink-reservoir: - other: - pen nibs and nib points: - other: of metal
96089199Refills for ball point pens, comprising the ball point and ink-reservoir: - other: - pen nibs and nib points: - other: other
96089910Refills for ball point pens, comprising the ball point and ink-reservoir: - other: - other: pen holders, pencil holders and similar holders
96089990Refills for ball point pens, comprising the ball point and ink-reservoir: - other: - other: other


GST rate guide for this chapter

Pencils, crayons, sharpeners and erasers are exempt from 22 September 2025. Brushes, combs, pens, lighters and most other articles are taxed at 5% or 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.