HSN code 96089199 is the 8-digit tariff item for pen nibs and nib points: other, under heading 9608 and sub-heading 960891 (Chapter 96). GST is nil or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 96089199 at a glance
| Tariff item (8 digits) | 96089199 |
|---|---|
| Heading (4 digits) | 9608: Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 |
| Sub-heading (6 digits) | 960891: Pen nibs and nib points |
| Chapter | 96: Miscellaneous manufactured articles |
| Description | Pen nibs and nib points: other |
| GST rate | nil or 18%, by description |
The rate for 96089199 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 626 for "Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens..."; Nil under 10/2025-CT(R), S. No. 163 for "Pencils (including propelling or sliding pencils), crayons, pastels, drawing...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 96089199 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9608 | Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 626 |
| 9608,9609 | Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks | Nil (0%) | Nil | 10/2025-CT(R), S. No. 163 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 96089199 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 96089199
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9608) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (960891) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (96089199), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 960891
- HSN 96089110: Pen nibs and nib points (nil or 18%)
- HSN 96089120: Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers (nil or 18%)
- HSN 96089130: Pen nibs and nib points (nil or 18%)
- HSN 96089191: Pen nibs and nib points, of metal (nil or 18%)
See every rate entry for the heading on the HSN 9608 page, or all Chapter 96 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).