HSN code 9609 is the Customs Tariff heading for pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk, in Chapter 96 (Miscellaneous manufactured articles). Goods of this heading covered by the entry below are nil-rated: no GST is charged. Rates are from 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 9609
These are the entries of the current GST rate notifications whose column (2) names heading 9609 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 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%) | 10/2025-CT(R), S. No. 163 |
- 10/2025-CT(R), S. No. 163: One entry shared by 2 headings or chapters (9608, 9609); it applies to 9609 in the same way as to the others.
Goods of heading 9609 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 9609
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
Worked example: a ₹1,000 sale under HSN 9609
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Billing nil-rated goods of HSN 9609
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 9609 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (9609) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 9609
- HSN code for pencils and crayons: Nil (0%)
Other headings in Chapter 96
Chapter 96 of the Customs Tariff is Miscellaneous manufactured articles. This list has 20 of its headings, each with its own page. See all Chapter 96 headings.
- HSN 9601: Worked ivory, bone, tortoise-shell (5%)
- HSN 9602: Worked vegetable (18%)
- HSN 9603: Brooms, brushes (nil, 5% or 18%)
- HSN 9604: Hand sieves and hand riddles (18%)
- HSN 9605: Travel sets for personal toilet (18%)
- HSN 9606: Buttons, press-fasteners (18%)
- HSN 9607: Slide fasteners and parts thereof (5%)
- HSN 9608: Ball point pens (nil or 18%)
- HSN 9610: Slates and boards (nil or 18%)
- HSN 9611: Date, sealing or numbering stamps (18%)
- HSN 9612: Typewriter or similar ribbons (18%)
- HSN 9613: Cigarette lighters (18%)