GST rate and HSN code for pens and markers
GST on pens is 18% (HSN 9608) from 22 September 2025. The entry covers ball pens, gel pens, felt-tip pens, markers, highlighters, fountain pens and refills. Pens did not move with pencils, which are now nil. Ink is 18% under 3215. School kits with pens and pencils carry both rates.
HSN code and GST rate for pens and markers
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Ball pens, gel pens, markers, fountain pens, refills | 9608 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 626 |
| Ink | 3215 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 57 |
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): “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens”.
What to print on the bill
- Pens, markers, refills: 9608 at 18%.
- Pencils, erasers and sharpeners: 0%.
- Whiteboard markers are markers (18%); whiteboards are 9610 at 18%.
- 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 pens at 0% along with pencils.
- Billing refills at a lower rate than pens.
- Selling a pen-and-pencil set as one line at the pencil rate.
Put the right HSN and GST on every bill
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Questions about GST on pens and markers
Did GST on pens change in September 2025?
No. Ball point pens and other pens under 9608 stay at 18% (Schedule II, S. No. 626).
What is the GST on ink?
Writing, drawing and pen inks (3215) are 18%.
Is a pencil-and-pen combo pack 18%?
Goods sold together for one price can be a mixed supply taxed at the highest rate (CGST Act, Section 8). With pens in the pack, that is 18%.
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. 9/2025-Central Tax (Rate), dated 17 September 2025, 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.