Understanding HS Code For Pen
Pens are essential writing instruments used in schools, offices, and homes. They come in various types — ball pens, fountain pens, gel pens, marker pens, and mechanical pens. In global trade and taxation, each type of pen is classified under the Harmonized System (HS) codes for regulatory and customs compliance.
Pens fall under Chapter 96 – Miscellaneous Manufactured Articles. The key heading is:
HS Code 9608 – Ballpoint pens; felt tipped and other porous-tipped pens and markers; fountain pens; and other pens.
Importance Of HS Code For Pen
Accurate HS code classification for pens is important for:
- Customs Clearance: Avoids misclassification and import delays.
- GST Compliance: Ensures correct invoicing and tax filing.
- Trade Benefits: Required for documentation under export schemes like RoDTEP.
- Product-Specific Policies: Supports accurate data for import-export statistics.
HS Code Classification For Pen
Pens are classified under different subheadings based on their type:
- 960810 – Ballpoint pens
- 960820 – Felt-tip and porous-tipped pens/markers
- 960830 – Fountain pens and other refillable pens
- 960850 – Pen nibs and nib points
- 960860 – Refills for pens
- 960891 – Pen bodies and caps
- 960899 – Other pens and parts not elsewhere classified
GST Rates For Pens In India
GST on pens in India depends on the type and price:
- Pens priced ≤ ₹100 per unit: 12% GST
- Pens priced > ₹100 per unit: 18% GST
- Pen parts and refills: Usually 18% GST
The GST rate is determined based on the retail price or transaction value of the pen.
HS Codes And GST Rates For Pen
Here’s a table listing popular pen types, HS codes, and applicable GST rates:
🖊️ GST on Pens & Refills (2025)
| 🖋️ Product | 🔢 HS Code | 📄 Category | 💰 GST |
|---|---|---|---|
| ✍️ Ball Pen (≤ ₹100) | 960810 | Low-cost ballpoint pen | 12% |
| 💼 Ball Pen (> ₹100) | 960810 | Premium ballpoint pen | 18% |
| 🖍️ Felt Tip / Marker Pen | 960820 | Marker pens and highlighters | 18% |
| 🖋️ Fountain Pen | 960830 | Fountain and calligraphy pens | 18% |
| 🔄 Pen Refills / Cartridges | 960860 | Ink refills for pens | 18% |
| ⚙️ Pen Parts (Nibs, Caps) | 960850 / 960891 | Nibs, caps, clips | 18% |
📌 Note: Basic pens attract 12% GST up to ₹100, while premium and other writing instruments carry 18%.
Final Thoughts
Pens are classified under HS Code 9608, with separate codes for ball pens, markers, fountain pens, and refills. In India, pens priced under ₹100 attract 12% GST, while others attract 18% GST. Accurate HS code usage is crucial for trade compliance, correct tax application, and smooth import/export processes.
FAQs
The HS code for ball pens is 960810.
Pens priced up to ₹100 attract 12% GST; those above ₹100 attract 18% GST.
No, pen refills are taxed at 18% GST, regardless of pen type.
Fountain pens fall under HS code 960830.
Yes, pen parts like nibs and caps are classified under 960850 and 960891, respectively.
