What is the GST (IGST) rate for HSN code 96091000?

HSN code 96091000 (Pencil) attracts 18% IGST under Schedule II of the GST notification. This is the default 18% rate, applied where no more specific GST schedule entry matches the code.

What is the customs duty (BCD) for HSN code 96091000?

The Basic Customs Duty (BCD) for HSN code 96091000 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 96091000 cover?

HSN code 96091000 covers Pencil. It sits under Chapter 96 – Miscellaneous manufactured articles, in Section XX – MISCELLANEOUS MANUFACTURED ARTICLES.

What is the unit of measurement for HSN code 96091000?

The standard unit of quantity (UQC) for HSN code 96091000 is kg, as listed in the Customs Tariff.

What is the HSN code for a pencil?

Pencils and crayons with leads encased in a sheath are classified under 96091000, and pencil leads under 96092000, within heading 9609.

HSN Code Finder · Product

Pencil HSN Code 9609

Q: What is the HSN code for Pencil?

The HSN code for Pencil is 96091000, classified under Chapter 96 – Miscellaneous manufactured articles of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Pencils, crayons and pencil leads are classified under HSN heading 9609. Pencils with encased leads and pencil leads each have their own tariff item.

Search any HSN code

Heading

9609

Primary code

96091000

GST / IGST

18%

Customs duty (BCD)

10%

Pencil HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9609 (pencils (other than pencils of heading 9608 ), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
96091000	Pencils and crayons, with leads encased in a sheath	18%	10%
96092000	Pencil leads, black or coloured	18%	10%

FTA preferential rates: 12 partner agreement(s) listed for 96091000; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for pencil?

The HSN code for pencil is 9609 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for pencil the most common is 96091000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How pencil is classified under HSN

The HSN classification for pencil narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 962-digitMiscellaneous manufactured articles
96094-digit headingPENCILS (OTHER THAN PENCILS OF HEADING 9608 ), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS
9609106-digit subheadingPENCILS (OTHER THAN PENCILS OF HEADING 9608 ), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS
960910008-digit tariff itemPencils and crayons, with leads encased in a sheath

Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

GST on pencil

Pencil (HSN 9609) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 96091000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported pencil

When pencil (HSN 96091000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 0% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹12.1. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 96091000 →

Conclusion

The HSN code for pencil is 9609 at the heading level, with 96091000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.