Pencil hsn code

GST on stationery items was revised at the 47th GST Council meeting. These include items such as pencil sharpeners, paper knives, and printing, writing, or drawing ink, whose GST rates were hiked to 18% from 12% to correct the inverted tax structure. There were some exemptions granted as well to apply from 18th July 2022. Pencil sharperners underwent rate cut at the 49th GST Council meeting too. Below, we elaborate on the current structure of GST on stationery items. GST Rate on Stationery Items and HSN Codes The applicability ofGST on stationery in India differs across stationery items. Moreover, the 47th GST Council raises the GST rates on some stationery items, such as pencil sharpeners, paper knives, knives with cutting blades, printing, writing, or drawing ink, paper for aseptic packing, and drawing and marking out instruments, from 12% to 18%. Whereas, the pencil sharpeners saw a rate cut later on at the 49th GST Council meeting held on 18th February 2023 from 18% to 12%, restoring the original rate. While most stationery items, including pens and paper, fall under chapter 96 of the HSN code, some exceptions exist. Slates, slate pencils, and chalk sticks are exempt from GST. Below, we tabulate the applicable rates of GST on stationery items listed under chapter 96 after the changes made by the 47 th GST Council meeting went into effect, along with their HSN codes . Product GST Rate HSN Code Slate pencils and chalk sticks NIL 9609 Slates NIL 9610 00 00 Slate pencils a...

HSN Code Product Description 4016 Other articles of vulcanised rubber other than hard rubber 40169200 Erasers 9608 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 960891 Pen nibs and nib points: 9608919 Other: 96089199 Other 960899 Other: 96089990 Other

HSN Code Product Description 9608 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 960899 Other: 96089910 Pen holders pencil holders and similar holders 9609 Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks 96091000 Pencils and crayons with leads encased in a rigid sheath • Chapter 01 • Chapter 02 • Chapter 03 • Chapter 04 • Chapter 05 • Chapter 06 • Chapter 07 • Chapter 08 • Chapter 09 • Chapter 10 • Chapter 11 • Chapter 12 • Chapter 13 • Chapter 14 • Chapter 15 • Chapter 16 • Chapter 17 • Chapter 18 • Chapter 19 • Chapter 20 • Chapter 21 • Chapter 22 • Chapter 23 • Chapter 24 • Chapter 25 • Chapter 26 • Chapter 27 • Chapter 28 • Chapter 29 • Chapter 30 • Chapter 31 • Chapter 32 • Chapter 33 • Chapter 34 • Chapter 35 • Chapter 36 • Chapter 37 • Chapter 38 • Chapter 39 • Chapter 40 • Chapter 41 • Chapter 42 • Chapter 43 • Chapter 44 • Chapter 45 • Chapter 46 • Chapter 47 • Chapter 48 • Chapter 49 • Chapter 50 • Chapter 51 • Chapter 52 • Chapter 53 • Chapter 54 • Chapter 55 • Chapter 56 • Chapter 57 • Chapter 58 • Chapter 59 • Chapter 60 • Chapter 61 • Chapter 62 • Chapter 63 • Chapter 64 • Chapter 65 • Chapter 66 • Chapter ...

HSN Code Product Description 9609 Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks 96091000 Pencils and crayons with leads encased in a rigid sheath 3926 Other articles of plastics and articles of other materials of headings3901 to 3914 392690 Other: 3926909 Other: 39269099 Other 9608 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 960899 Other: 96089990 Other

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision 7901 UNWROUGHT ZINC - ZINC, NOT ALLOYED 18% 01/07/2017 79011100 UNWROUGHT ZINC - ZINC, NOT ALLOYED : CONTAINING BY WEIGHT 99.99% OR MORE OF ZINC 18% 01/07/2017 79011200 UNWROUGHT ZINC - ZINC, NOT ALLOYED : CONTAINING BY WEIGHT LESS THAN 99.99% OF ZINC 18% 01/07/2017 790120 ZINC ALLOYS 18% 01/07/2017 79012010 UNWROUGHT ZINC - ZINC ALLOYS :MOZAK OR ALLOYS OF ZINC AND ALUMINIUM CONTAINING NOT LESS THAN 94% BY WEIGHT OF ZINC 18% 01/07/2017 79012090 UNWROUGHT ZINC - ZINC ALLOYS : OTHER 18% 01/07/2017 7902 ZINC WASTE AND SCRAP 18% 01/07/2017 790200 ZINC WASTE AND SCRAP 18% 01/07/2017 79020010 ZINC WASTE AND SCRAP - ZINC WASTE AND SCRAP : ZINC SCRAP, NAMELY THE FOLLOWING : OLD ZINC DIE CAST SCRAP COVERED BY ISRI CODE WORD `SAVES; NEW ZINC DIE CAST SCRAP COVERED BY ISRI CODE WORD `SCABS; NEW PLATED ZINC DIE CAST SCRAP COVERED BY ISRI CODE WORD ` 18% 01/07/2017 79020090 ZINC WASTE AND SCRAP - ZINC WASTE AND SCRAP :OTHER 18% 01/07/2017 7903 ZINC DUST, POWDERS AND FLAKES 18% 01/07/2017 79031000 ZINC DUST, POWDERS AND FLAKES : ZINC DUST 18% 01/07/2017 79039000 ZINC DUST, POWDERS AND FLAKES : OTHER 18% 01/07/2017 7904 ZINC BARS, RODS, PROFILES AND WIRE 18% 01/07/2017 790400 ZINC BARS, RODS, PROFILES AND WIRE 18% 01/07/2017 79040011 ZINC BARS, RODS, PROFILES AND WIRE - ZINC BARS, RODS, PROFILES AND WIRE : BARS AND RODS :HOLLOW BARS 18% 01/07/2017 79040012 ZINC BARS, RODS, PROFILES AND WIRE - ZINC BARS, RODS, PROFILES AN...

The HSN CODE FOR PENCILS (OTHER THAN PENCILS OF HEADING 9608 ), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS - Other : Slate pencils is 96099010 The full form of HSN Code is Harmonized System of Nomenclature. It was introduced in 1988 by the World Customs Organization (WCO). It is a 6-digit code that separates different products. India has been using HSN codes since 1986 to separate Customs and Central Excise goods. Currently, HSN codes apply to Customs and GST. Codes derived from Customs tariffs are also used for GST purposes. The current HSN code contains 21 sections. These are divided into 99 chapters divided into 1244 sections. This program helps to make GST easier and more universally accepted. HSN codes for six-digit goods are common worldwide. Standard HSN codes apply to Customs and GST. Codes deducted from Customs tariffs are used for GST purposes. For tax purposes, the HS code is determined by subject (4 HS digits), sub-title (6 HS digits) and tax items (8 digits). The current HSN Code 96099010 relates toPENCILS (OTHER THAN PENCILS OF HEADING 9608 ), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS - Other : Slate pencils.

Date HS Code Description Origin Country Port of Discharge Unit Quantity Value (INR) Per Unit (INR) Nov 03 2016 DA6W/GGG2/NEVADDA WOMENS PENCIL CASE 100% Polyvinyl Chloride (TED BAKER BRAND) China Delhi Air Cargo PCS 4 2,357 589 Nov 03 2016 DA6W/GG14/DOREEN WOMENS PENCIL CASE 100% Polyvinyl chloride (TED BAKER BRAND) China Delhi Air Cargo PCS 24 14,139 589 Oct 27 2016 EDYAA03074 (TANK 3 M SCSP) MEN Pencil Case 100% Polyester China Delhi Air Cargo PCS 13 1,594 123 Oct 27 2016 EDYAA03074 (TANK 3 M SCSP) MEN Pencil Case 100% Polyester China Delhi Air Cargo PCS 25 3,138 126 Oct 27 2016 EDYAA03074 (TANK 3 M SCSP) MEN Pencil Case 100% Polyester China Delhi Air Cargo PCS 20 2,510 126 Oct 26 2016 EDYAA03074 (TANK 3 M SCSP) MEN Pencil Case 100% Polyester China Delhi Air Cargo PCS 25 3,138 126 Oct 26 2016 EDYAA03074 (TANK 3 M SCSP) MEN Pencil Case 100% Polyester China Delhi Air Cargo PCS 13 1,594 123 Oct 26 2016 EDYAA03074 (TANK 3 M SCSP) MEN Pencil Case 100% Polyester China Delhi Air Cargo PCS 20 2,510 126 Oct 04 2016 67269 WOMENS NON-CHILD PENCIL CASE PU (CLAIRES BRAND) China Patparganj PCS 92 15,777 171 Aug 29 2016 PENCIL CASE B66952834 China Bombay Air Cargo NOS 5 3,693 739 Aug 24 2016 BAGS-PRE ORDER MESS EATERS PENCIL CASE - GREEN United States Bombay Air Cargo PCS 2 564 282 Aug 12 2016 67269 WOMENS NON-CHILD PENCIL CASE PU (CLAIRES BRAND) China Patparganj PCS 92 15,777 171 Aug 04 2016 ITEM CODE 33415 WOMENS PENCIL CASE COTTON (CLAIRES BRAND) China Patparganj PCS 92 25,934 282 J...