HSN code 96092000 is the 8-digit tariff item for pencil leads, black or coloured, under heading 9609 and sub-heading 960920 (Chapter 96). It is nil-rated: no CGST, SGST or IGST is charged. Rates as of 2026-10-21.
HSN 96092000 at a glance
| Tariff item (8 digits) | 96092000 |
|---|---|
| Heading (4 digits) | 9609: Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalk |
| Sub-heading (6 digits) | 960920: Pencil leads, black or coloured |
| Chapter | 96: Miscellaneous manufactured articles |
| Description | Pencil leads, black or coloured |
| GST rate | Nil (0%) |
10/2025-CT(R), S. No. 163 (HSN 9608,9609) covers "Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and..." at nil.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | 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%) | Nil | 10/2025-CT(R), S. No. 163 |
Worked example: a ₹1,000 sale under HSN 96092000
Taxable value ₹1,000.00. The goods are nil-rated, so no CGST, SGST or IGST is added and the invoice total is ₹1,000.00. Show the line at 0% (or issue a bill of supply) and keep the HSN code on it.
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 (9609) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (960920) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (96092000), 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 heading 9609
- HSN 96091000: Pencils and crayons, with leads encased in a sheath (nil)
- HSN 96099010: Slate pencils (pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and... (nil)
- HSN 96099020: Other pencils (pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and... (nil)
- HSN 96099030: Pastels, drawing charcoals and writing or drawing chalks and tailors chalks (nil)
See every rate entry for the heading on the HSN 9609 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).