The HSN code for pencils and crayons is 9609. It is nil-rated: no GST is charged. Pencils, crayons, chalk and slate pencils are nil-rated; pencil sharpeners (8214) and erasers (4016) are also nil.
HSN code and GST rate for pencils and crayons
| Item | Pencils and crayons |
|---|---|
| HSN heading | 9609 |
| Description | Pencils, crayons, pastels, drawing charcoals, writing chalk and tailor's chalk |
| GST rate | Nil (0%) |
Pencils, crayons, chalk and slate pencils are nil-rated; pencil sharpeners (8214) and erasers (4016) are also nil.
Example: GST on a ₹1,000 sale of pencils and crayons
Pencils and crayons is nil-rated, so a ₹1,000 sale carries no GST. Issue a bill of supply or show the line at 0% on a tax invoice, and keep the HSN code on it.
How to show it on your invoice
Write the HSN code against each item line: at least 4 digits (9609) if your turnover in the previous year was up to ₹5 crore, 6 digits above that. Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. A GST invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the taxable value and the tax for each rate. Make one in a minute with the free GST invoice generator, or keep billing in FundRaksha Book, which fills the HSN and splits the tax for you.