HSN Code 96089191
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 : - other : of metal
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 : - other : of metal
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.