GST rate and HSN code for pencils and erasers
GST on pencils, crayons and chalk is nil (HSN 9609) from 22 September 2025, down from 12%. Erasers (4016) moved from 5% to nil and pencil sharpeners (8214) from 12% to nil. Slates are nil too. Pens, markers and refills (9608) stay at 18%, and geometry boxes are 5%.
HSN code and GST rate for pencils and erasers
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Pencils, crayons, pastels, chalk | 9608 / 9609 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 163 |
| Erasers | 4016 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 121 |
| Pencil sharpeners | 8214 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 156 |
| Slates | 9610 00 00 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 164 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Pencils, crayons, pastels, drawing charcoals, chalks; erasers; pencil sharpeners”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Pencils, crayons, pastels, chalk | 12% | Nil |
| Erasers | 5% | Nil |
| Pencil sharpeners | 12% | Nil |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Pencils, crayons, pastels, chalk: 0%.
- Erasers and sharpeners: 0%.
- Pens and markers: 18%. Geometry and colour boxes: 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing a pencil kit with pens and a geometry box as one 0% line; it has three rates.
- Still charging 12% on pencils.
- Billing mechanical pencils at 18% as pens; propelling pencils are nil.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on pencils and erasers
Are erasers taxable now?
No. Erasers are nil (Notification 10/2025, S. No. 121); they were 5% before.
Is a propelling (mechanical) pencil nil?
Yes. The entry covers 'pencils (including propelling or sliding pencils)'.
What is the GST on a geometry box?
Mathematical, geometry and colour boxes are 5%, down from 12%.
More items in HSN chapter 96 and stationery, books and sports
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.