HSN code for ball pen.
Ball pen is classified under HSN code 9608 (BALL POINT PENS). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers ball point pens, fountain pens, felt-tip markers, propelling pencils, and pen/pencil holders. It also includes parts like caps and clips for these writing instruments.
gst rate for ball pen
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | 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 those of heading 9609 | Sch II S.No 6269/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
more specific codes under 9608
- 960810BALL POINT PENS :
- 960820FELT TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS
- 960830FOUNTAIN PENS, STYLOGRAPH PENS AND OTHER PENS :
- 960831Indian ink drawing pens
- 960839Other
- 960840PROPELLING OR SLIDING PENCILS
- 960850SETS OF ARTICLES FROM TWO OR MORE OF THE FOREGOING SUB-HEADINGS
- 960860REFILLS FOR BALL POINT PENS, COMPRISING THE BALL POINT AND INK-RESERVOIR :
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Full detail — official text, every sub-code and rate history — on the HSN 9608 code page → · chapter 96 — Miscellaneous manufactured articles
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing