HSN Code 96089120
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 - refills 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
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 - refills 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
When does this rate apply?
Use this HSN Code on tax invoices when supplying Ball point pens; felt tipped and other porous-tipped pens and markers; fountain . GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.