HSN Code for Stationery with GST Rate 2026: Notebook, Pen & Pencil
Government data: GST portal HSN directory and CBIC rate notifications. Rates as per 01/2026-Central Tax (Rate), 30 Apr 2026 (in force from 1 May 2026). Last checked 23 Oct 2026.
40 results for “Pen”
- 9608HSN0% or 18%
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 the foregoing articles, other than those of heading 9609
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 9609HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 960891HSN0% or 18%
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; par
Pen nibs and nib points :
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96089130HSN0% or 18%
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; par
Other pen nibs
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96089110HSN0% or 18%
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; par
Nib points for pen
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96086010HSN0% or 18%
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; par
With liquid ink (for rolling ball-pen)
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96089910HSN0% or 18%
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; par
Pen holders, pencil holders and similar holders
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96089120HSN0% or 18%
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; par
Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960810HSN0% or 18%
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; par
Ball point pens :
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960831HSN0% or 18%
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; par
Indian ink drawing pens
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960840HSN0% or 18%
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; par
Propelling or sliding pencils
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960920HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk
Pencil leads, black or coloured
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 960830HSN0% or 18%
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; par
Fountain pens, stylograph pens and other pens :
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960910HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk
Pencils and crayons, with leads encased in a sheath
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 960820HSN0% or 18%
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; par
Felt tipped and other porous-tipped pens and markers
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960850HSN0% or 18%
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; par
Sets of articles from two or more of the foregoing sub-headings
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960860HSN0% or 18%
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; par
Refills for ball point pens, comprising the ball point and ink-reservoir :
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96099010HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk › Other
Slate pencils
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 96099020HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk › Other
Other pencils
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 96084000HSN0% or 18%
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; par
Propelling or sliding pencils
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96092000HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk › Pencil leads, black or coloured
Pencil leads, black or coloured
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 96091000HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk › Pencils and crayons, with leads encased in a sheath
Pencils and crayons, with leads encased in a sheath
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 96082000HSN0% or 18%
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; par
Felt tipped and other porous-tipped pens and markers
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96083021HSN0% or 18%
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; par
High value pens (us $ 100 and above c.i.f. per unit)
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96083091HSN0% or 18%
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; par
High value pens (us $ 100 and above c.i.f. per unit)
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96083012HSN0% or 18%
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; par
With body or cap of precious metal or rolled precious metal
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96083022HSN0% or 18%
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; par
With body or cap of precious metal or rolled precious metal
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96083092HSN0% or 18%
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; par
With body or cap of precious metal or rolled precious metal
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96083011HSN0% or 18%
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; par
High value fountain pens (us $ 100 and above c.i.f. per unit)
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96081011HSN0% or 18%
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; par
High value ball point pens (us $ 100 and above c.i.f. per unit)
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96081091HSN0% or 18%
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; par
High value ball point pens (us $ 100 and above c.i.f. per unit)
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96085000HSN0% or 18%
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; par
Sets of articles from two or more of the foregoing sub-headings
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96081012HSN0% or 18%
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; par
Ball point pens with body or cap of precious metal or rolled precious metal
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96081092HSN0% or 18%
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; par
Ball point pens with body or cap of precious metal or rolled precious metal
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96099030HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk › Other
Pastels, drawing charcoals and writing or drawing chalks and tailors chalks
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 960839HSN0% or 18%
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; par
Other
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960899HSN0% or 18%
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; par
Other :
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 960990HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk
Other :
Exempt: Notification 10/2025-CT(Rate), S. No. 163
- 96081019HSN0% or 18%
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; par
Other
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 96081099HSN0% or 18%
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; par
Other
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
HSN codes and GST rates for stationery
From the GST portal HSN list, with the rate from the current CBIC notification. Tap Copy to use the code on your invoice.
- 4820HSN0% or 18%
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or pape rboard, albums for samples or for collections and book covers, of paper or paperboard
- 18% Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of station
- 0% Exercise book, graph book, laboratory note book and notebooks
Special cases
- 5% Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
- 5% Paper Sacks/Bags and bio-degradable bags
- 0% Rupee notes or coins when sold to Reserve Bank of India or the Government of India
Notification 9/2025-CT(Rate), Schedule II, S. No. 186
- 9608HSN0% or 18%
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 the foregoing articles, other than those of heading 9609
- 18% Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than th
- 0% Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks
Notification 9/2025-CT(Rate), Schedule II, S. No. 626
- 9609HSN0%
Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk
Exempt: Notification 10/2025-CT(Rate), S. No. 163
Quick answer
There is no single HSN code for stationery: notebooks and registers are 4820, pens 9608, pencils and crayons 9609, erasers 4016 and sharpeners 8214. From 22 September 2025, notebooks, pencils, crayons, erasers, sharpeners, slates and maps are exempt from GST, geometry and colour boxes are at 5%, and pens, registers, files and office supplies are at 18%.
There is no single HSN code for stationery. Each item has its own code: 4820 for notebooks, registers and files, 9608 for pens, 9609 for pencils and crayons, 4016 for erasers, 8214 for sharpeners and 8305 for clips and staples. From 22 September 2025, most school stationery is exempt: notebooks, pencils, crayons, erasers, sharpeners, slates and maps carry no GST. Pens, registers, files, envelopes and office supplies are at 18%, and geometry and colour boxes at 5%.
This page lists the code and current rate for each common stationery item, explains what changed in the GST 2.0 reform (many popular websites still show the old rates), and covers what stationery shops, wholesalers, schools and offices need to know about billing, input tax credit and printing.
HSN codes and GST rates for stationery items
Exempt (Nil GST)
| Item | HSN | GST rate |
|---|---|---|
| Exercise books, notebooks, graph books, laboratory notebooks | 4820 | Nil |
| Uncoated paper used for making exercise books and notebooks | 4802 | Nil |
| Pencils (including propelling pencils), crayons, pastels, drawing charcoal, writing and tailor's chalk | 9608 / 9609 | Nil |
| Slate pencils and chalk sticks | 9609 | Nil |
| Slates | 9610 00 00 | Nil |
| Erasers | 4016 | Nil |
| Pencil sharpeners | 8214 | Nil |
| Printed maps, atlases, wall maps, globes | 4905 | Nil |
| Printed books, including Braille books | 4901 | Nil |
| Children's picture, drawing and colouring books | 4903 | Nil |
5% GST
| Item | HSN | GST rate |
|---|---|---|
| Geometry boxes, mathematical boxes, colour boxes | 7310 / 7326 | 5% |
| Boxes, pouches and wallets of paper with an assortment of paper stationery (writing compendiums) | 4817 30 | 5% |
| Rubber bands | 4016 | 5% |
| Brochures, leaflets and similar printed matter | 4901 | 5% |
| Braille writers and writing equipment for the blind | List 1 items | 5% |
18% GST
| Item | HSN | GST rate |
|---|---|---|
| Ball pens, gel pens, fountain pens, markers, highlighters, refills | 9608 | 18% |
| Registers, account books, diaries, letter pads, memo pads, order and receipt books | 4820 | 18% |
| Files, folders, binders, file covers | 4820 | 18% |
| Envelopes, letter cards, plain postcards | 4817 | 18% |
| Printer and copier paper (A4 reams), other writing paper | 4802 | 18% |
| Carbon paper and self-copy paper | 4809 / 4816 | 18% |
| Paper labels and stickers | 4821 | 18% |
| Writing ink, fountain pen ink, ball pen ink | 3215 | 18% |
| Glue, gum, adhesive sticks | 3506 | 18% |
| Cello tape and other self-adhesive tape | 3919 | 18% |
| Scissors | 8213 00 00 | 18% |
| Paper clips, staples, binder clips, file fittings | 8305 | 18% |
| Staplers and punching machines | 8472 | 18% |
| Calculators | 8470 | 18% |
| Whiteboards and writing boards (other than slates) | 9610 00 00 | 18% |
| Rubber stamps, date and numbering stamps | 9611 | 18% |
| Ink pads, printer ribbons | 9612 | 18% |
| Rulers, protractors, drawing instruments sold separately | 9017 / 3926 | 18% |
| Plastic files, folders and desk organisers | 3926 | 18% |
| Paper trays, pen stands, desk equipment of metal | 8304 | 18% |
| School bags and satchels | 4202 | 18% |
| Modelling clay and plasticine | 3407 | 18% |
| Printed calendars, greeting cards | 4910 / 4909 | 18% |
Search any other item in the box above. The finder shows the exact notification entry for each rate.
What changed for stationery on 22 September 2025
The GST 2.0 reform made the biggest change to school stationery since GST began. Notification 10/2025-Central Tax (Rate), which lists exempt goods, now includes:
- Exercise books, graph books, laboratory notebooks and notebooks (S. No. 130), which were at 12%.
- The uncoated paper used to make them (S. No. 128), which was at 12% or 18%.
- Pencils, crayons, pastels, drawing charcoal, chalks, slate pencils and chalk sticks (S. No. 163), which were at 12% or exempt for some.
- Erasers (S. No. 121), which were at 5%.
- Pencil sharpeners (S. No. 156), which were at 12%.
- Printed maps, atlases and globes (S. No. 136), which were at 12%.
At the same time, geometry boxes and colour boxes moved to 5%, while pens, registers, files, envelopes and most office supplies stayed at 18%.
Several of the top-ranking websites, and Google's AI answers, still say notebooks are at 12% or 18%, pencils at 12%, and erasers and sharpeners at 18%. All of these are out of date. A shop that still charges them is collecting tax that is not due, and Section 76 requires any amount collected as tax to be paid to the government.
Notebook, register or diary? The 4820 split
Heading 4820 holds both exempt and 18% items, so the description decides the rate:
- Exempt: exercise books, graph books, laboratory notebooks and notebooks. These are the books students write in, ruled or unruled, spiral or stitched.
- 18%: registers, account books, order books, receipt books, letter pads, memo pads, diaries, blotting pads, binders, folders and file covers. These are business and office stationery.
A "long notebook" sold to students is exempt. The same size of book sold as an "attendance register" or "stock register" is a register at 18%. The label and the way it is sold should match the classification you use; mixing them is a common audit point for stationery wholesalers.
A personal diary or planner is a diary, at 18%, even if a student uses it. A spiral "notebook" with a printed calendar on every page is closer to a diary, so check the dominant use.
Pens and pencils: same heading, different rates
Pens and pencils are neighbours in Chapter 96 but taxed very differently. Pencils (including mechanical pencils) and crayons are exempt under S. No. 163, which names headings 9608 and 9609. Ball pens, gel pens, fountain pens, markers and their refills are at 18% under Schedule II, S. No. 626. A pen-and-pencil gift set sold for one price is a mixed supply taxed at the highest rate, 18%, unless the items are priced separately on the invoice.
School kits and combos
Shops and schools often sell a kit: notebooks, pencils, eraser, sharpener, a geometry box and a pen in one pack. GST depends on how it is sold:
- One price for the whole kit: a mixed supply under Section 8(b), taxed at the highest rate of any item in it. If the kit has a pen (18%), the whole kit is at 18%, even though most items are exempt.
- Items priced separately on the bill: each item is taxed at its own rate. The notebooks, pencils, eraser and sharpener are exempt, the geometry box is at 5%, and only the pen is at 18%.
For a kit of ₹500 with a ₹40 pen, the difference is large: 18% on ₹500 (₹90) against 18% on ₹40 plus 5% on a ₹60 geometry box (₹10.20). Pricing items separately on the invoice is legal and saves the customer money.
Worked example: a stationery shop bill
| Item | HSN | Value | Rate | GST |
|---|---|---|---|---|
| 6 notebooks | 4820 | ₹360 | Nil | ₹0 |
| Box of 10 pencils | 9609 | ₹60 | Nil | ₹0 |
| Eraser and sharpener | 4016 / 8214 | ₹20 | Nil | ₹0 |
| Geometry box | 7326 | ₹120 | 5% | ₹6 |
| Pack of 5 gel pens | 9608 | ₹100 | 18% | ₹18 |
| Total | - | ₹660 | - | ₹24 |
Before 22 September 2025, the same bill would have carried tax of about ₹85 at the old rates (12% on notebooks, pencils, sharpener and geometry box, 5% on the eraser, 18% on pens). A registered shop issues one tax invoice with the exempt items shown without tax; it does not need a separate bill of supply for them.
Input tax credit for stationery dealers
The exemptions help customers but complicate credit for dealers:
- Exempt sales block credit: a shop cannot claim credit on purchases used for exempt items. If it bought notebooks before 22 September 2025 with 12% tax and sold them after as exempt, the credit on that stock had to be reversed.
- Common credit must be split: rent, electricity, software and other common costs at 18% are used for both taxable and exempt sales. Rule 42 requires reversing the part that relates to exempt turnover, based on the ratio of exempt to total turnover.
- Taxable items keep full credit: pens, registers and files bought at 18% and sold at 18% carry full credit.
- Notebook makers who buy coated paper, board, glue and spiral wire at 18% and sell exempt notebooks lose all credit on those inputs. Exempt supplies do not qualify for the inverted duty refund either, so the input tax becomes part of cost.
For an office buying stationery, credit on pens, files and paper at 18% is allowed if the purchase is for business and the invoice is in the business's name and GSTIN. Exempt items carry no tax, so there is nothing to claim.
Printing services and printed stationery
Printed stationery such as letterheads, visiting cards, bill books and envelopes with a company's name raises the question whether it is a sale of goods or a printing service. CBIC Circular 11/11/2017-GST settles it:
- If the printer uses its own paper and the client supplies only the content (the logo, the design), the main supply is the printing, a service under heading 9989, taxed at 18%.
- Printing of books, journals and periodicals where the publisher owns the content and the printer uses its own paper is treated as a supply of goods (the printed matter) or as printing services at concessional rates under specific entries; check the current entry for the job.
- Job work printing on paper owned by the client is a manufacturing service under 9988.
Customised registers, diaries and bill books printed with the buyer's name stay in the 18% band either way. Custom-printed school notebooks with the school's logo remain notebooks: if the supply is of the notebook, it is exempt; if the school sends its own paper only for printing, the printing is a service.
Stationery for schools, colleges and government offices
- Schools pay the same rates as anyone else. There is no extra exemption for educational buyers, but most items a school buys for students (notebooks, pencils, maps) are exempt anyway.
- Education services by a school are exempt, so a school is usually not registered and cannot claim credit on the 18% items it buys.
- Government departments deduct TDS at 2% under Section 51 on supplies above ₹2.5 lakh in a contract. A stationery supplier to government should check that the TDS appears in its electronic cash ledger.
- Tenders often ask for prices "inclusive of GST". With many items now exempt, recompute the quote item by item rather than adding a flat percentage.
Art and craft supplies
Art material sits across several chapters, and the rates are not what most shops expect:
- Crayons, oil pastels and drawing charcoal: exempt with pencils (9609).
- Colour boxes (a box of colours sold as a set): 5% under S. No. 410.
- Artists' and students' colours sold loose (watercolour tubes, poster colours, acrylics): 3213 at 18%.
- Sketch pens and markers: pens of 9608 at 18%.
- Paint brushes: 9603 at 18%.
- Drawing and chart paper: 4802 or 4823 at 18%; only notebook paper is exempt.
- Modelling clay and plasticine: 3407 at 18%.
- Drawing books for children (picture, drawing and colouring books, 4903): exempt.
A ₹250 "art kit" with crayons, a colour box, sketch pens and a brush, sold at one price, is a mixed supply at 18%. Priced item by item, the crayons are exempt and only part of the bill attracts tax.
For stationery wholesalers and distributors
- Old stock at the time of the rate change: stock of notebooks, pencils, erasers and sharpeners bought before 22 September 2025 with tax and sold after as exempt required reversal of the credit taken on that stock. If this was missed, it should be corrected through the annual return.
- Mixed loads on e-way bills: a consignment above ₹50,000 needs an e-way bill even if most items are exempt; the total value includes exempt goods. List each item with its code and rate as on the invoice.
- Schemes from manufacturers: free quantity schemes (buy 10, get 1) are part of the supply at one price, not free gifts, so no credit reversal is needed for the extra quantity.
- Exempt-only suppliers: a wholesaler dealing only in exempt items (notebooks, pencils) does not need to register even above the turnover limit, because Section 23 excludes persons making only exempt supplies. Most wholesalers also sell pens and registers, so they do need registration.
Office stationery for businesses
For a company or a professional office, stationery is a routine expense, and the credit is worth claiming properly. Buy on a tax invoice showing your GSTIN, so that pens, paper reams, files and printer cartridges at 18% flow into GSTR-2B. Exempt items like notebooks carry no tax and need no credit claim. Small cash purchases from a local shop without a GSTIN on the bill cannot be claimed. A business that runs a large monthly stationery bill usually saves money by placing one monthly order with a registered supplier instead of many small cash purchases.
Selling stationery online and across states
Marketplaces deduct TCS at 0.5% of net taxable sales under Section 52 (exempt items are excluded from the base). Inter-state orders are IGST at the item's rate, and exempt items stay exempt whatever the destination. Use the correct HSN on each listing; a notebook listed under 4820 with an 18% rate repeats the mistake on every invoice the platform generates.
How to check the rate of any stationery item
- Name the item plainly and type it in the search box at the top of this page.
- Check the material. A plastic ruler (3926) and a steel ruler in a geometry set are classified differently; a paper file (4820) and a plastic file (3926) too.
- Check whether it is sold alone or in a set. Geometry and colour boxes have their own 5% entry; the same items sold loose follow their own rates.
- Read the exemption list. If the item is a notebook, pencil, crayon, eraser, sharpener, slate, map or printed book, it is exempt.
- Otherwise, assume 18% and confirm the entry in the finder, which shows the notification and serial number for each rate.
Common mistakes in GST on stationery
Old rates still in the billing software
Notebooks at 12%, erasers at 5%, sharpeners at 12%. All have been exempt since 22 September 2025.
Registers billed as notebooks
Registers, diaries and account books are 18%. Billing them as exempt notebooks short-pays tax and invites a demand with interest.
Kits sold at one price
One price for a kit with a pen makes the whole kit 18%. Price items separately.
Full credit claimed despite exempt sales
A stationery shop with a large share of exempt sales must reverse common credit under Rule 42. Many do not, and it shows up in the annual return.
Pencils and pens on one line
Writing instruments are often billed as one "writing material" line at 18%. Pencils are exempt and pens are taxable, so they need separate lines.
Exempt items left out of GSTR-1
Exempt sales still have to be reported in Table 8 of GSTR-1 (nil-rated, exempted and non-GST supplies) and in the HSN summary.
GST registration for stationery shops
A stationery shop selling only goods must register once its turnover crosses ₹40 lakh a year (₹20 lakh in some special category states). Exempt sales count towards this turnover. A shop that sells mostly exempt items may still need to register because of its taxable sales or because it sells online. Our GST registration service handles the application, and our tax consultants help stationery wholesalers set up rates and work out credit reversal. Check other items in the HSN code finder or the GST rate finder.
Official sources: CBIC rate notifications (Notification 10/2025-Central Tax (Rate), S. Nos. 121, 128, 130, 132 to 136, 156, 163 and 164; Notification 9/2025-Central Tax (Rate), Schedule I S. Nos. 321 and 410, Schedule II S. Nos. 183, 186 and 626) · GST portal: Search HSN Code.
Frequently asked questions
What is the HSN code for stationery?
There is no single code for stationery; each item has its own. Notebooks, registers and files fall under 4820, pens under 9608, pencils and crayons under 9609, erasers under 4016, sharpeners under 8214, clips and staples under 8305 and envelopes under 4817. The rate differs by item, from exempt to 18%.
What is the GST rate on notebooks in 2026?
Exercise books, notebooks, graph books and laboratory notebooks are exempt from 22 September 2025 under S. No. 130 of Notification 10/2025-Central Tax (Rate). They were at 12% before. Registers, diaries and account books under the same heading 4820 are not covered by this exemption and stay at 18%, so bill them on separate lines.
What is the GST rate on pencils?
Pencils, crayons, pastels, drawing charcoal and tailor's chalk are exempt from 22 September 2025 under S. No. 163 of Notification 10/2025-Central Tax (Rate). They were taxed at 12% before. Mechanical pencils and pencil leads are classified separately and should be checked against their own rate entries before a shop bills them to customers.
What is the GST rate on pens?
Pens are taxed at 18%. Ball pens, gel pens, fountain pens, markers and refills under heading 9608 are in Schedule II, S. No. 626 of Notification 9/2025. Pens did not get the exemption given to notebooks and pencils, so a stationery shop must bill them separately at 18% on every invoice.
Are erasers and sharpeners taxed under GST?
No. Erasers under 4016 and pencil sharpeners under 8214 are exempt from 22 September 2025 under S. No. 121 and S. No. 156 of Notification 10/2025. A shop selling them must issue a bill of supply for these items, or show them clearly as exempt lines on a combined invoice with taxable items.
What is the GST rate on registers and diaries?
Registers, account books, diaries, letter pads, files and folders under 4820 are taxed at 18% under Schedule II, S. No. 186 of Notification 9/2025. Only student exercise books, notebooks, graph books and laboratory notebooks under the same heading are exempt. So the item name on the bill must match what is sold.
What is HSN code 48201020?
HSN code 4820 10 20 covers letter pads, writing pads and similar paper stationery. These are taxed at 18%. Only exercise books and notebooks under heading 4820 are exempt, so a writing pad and a school notebook carry different rates. Use the more specific 8-digit line on invoices to avoid confusion.
What is the GST rate on geometry boxes?
Geometry boxes, mathematical boxes and colour boxes are taxed at 5% under Schedule I, S. No. 410 of Notification 9/2025. They were at 12% earlier. A geometry box sold as one item with one price takes the 5% rate as a whole, even though the compass and scale inside have their own codes.
What is the HSN code for A4 paper?
A4 copier and printer paper is classified under 4802 and taxed at 18%. Only uncoated paper of a kind used for making exercise books and notebooks is exempt under the 2025 changes. A ream of A4 paper sold to an office or a student is therefore billed at 18% under 4802.
What is the HSN code for staplers and pins?
Staplers are classified under 8472 as office machines, and staples, paper clips and binder clips under 8305. Both are taxed at 18%. Drawing pins and push pins also fall under 8305. Paper punching machines are classified under 8472 along with staplers, so most office supply items of this kind are taxed at 18%.
What is the GST rate on a school kit?
If a school kit is sold for one price, it is a mixed supply taxed at the highest rate of any item inside, so one pen makes the whole kit 18%. If each item is priced separately on the bill, each is taxed at its own rate. Pricing items separately usually lowers the tax for parents.
What is the GST on printed books and maps?
Printed books under 4901, children's picture, drawing and colouring books under 4903, and printed maps, atlases and globes under 4905 are exempt from GST. Printed books were exempt before the 2025 changes as well. Diaries and calendars with printed content are not treated as books and follow their own entries, mostly at 18%.
Can a stationery shop claim full input tax credit?
Not if it also sells exempt items such as notebooks, pencils and erasers. Credit on purchases of exempt items is not available, and credit on common costs like rent and software must be reversed in proportion to exempt turnover under Rule 42 of the CGST Rules. Keep separate purchase records for exempt items.
What is the GST rate on whiteboards?
Whiteboards, blackboards and other writing boards under heading 9610 are taxed at 18%. Only slates, the small writing boards used by young children, are exempt under S. No. 164 of Notification 10/2025. Markers and dusters used with whiteboards are also taxed at 18% under their own headings, so a school buying them pays tax on these.
What is the GST on printing letterheads and visiting cards?
When a printer uses its own paper and prints the client's design on letterheads or visiting cards, the supply is a printing service under heading 9989, taxed at 18%, as clarified in CBIC Circular 11/11/2017-GST. Printing of books on the publisher's own paper is treated differently and has its own rate.
Sources: GST portal HSN/SAC directory (updated 23 Oct 2026) · CBIC rate notifications: 9/2025-Central Tax (Rate) as amended up to 01/2026-Central Tax (Rate), 30 Apr 2026 (in force from 1 May 2026); services under 11/2017-Central Tax (Rate) as amended. Rates are the total GST (CGST + SGST, or IGST). Content updated .
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Expert for this topic GST classification and rates
Abhinay rai
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Abhinay rai is a Founder specialising in GST classification and rates. The codes, rates and examples on this page are checked against the GST portal HSN directory and the current CBIC rate notifications, and are updated when a new notification is issued.