Hsn code on pen

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 April 2018 We want to start up Pen (Ball Pen, Refl, Ink) Manufacturing Business. now we want to know HSN Code and rate of GST

CA SAYANTAN BASU

CA SAYANTAN BASU (Expert)

03 April 2018 HSN 9601 Worked ivory, bone, tortoise shell, horn, antlers,mother of pearl, and other animal carving material
and articles of these materials, articles of coral(including articles obtained by moulding) 6%
HSN 9608 Pens [other than Fountain pens, stylograph pens] 6%
. HSN 9608, 9609 Pencils (including propelling or sliding pencils),crayons, pastels, drawing charcoals and tailor‘s
chalk 6%
Majority of the stationery products including pens are classified under chapter 96 of the HSN code system. The only type of stationery product not attracting any GST is slate pencils, chalk and slates. All other stationery products are taxable under GST at the following rates.

The following stationery products and pens are taxed at 12% under GST

Pens [other than Fountain pens, stylograph pens]
Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk
The following stationery products and pens are taxed at 18% under GST

Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
Hand sieves and hand riddles Fountain pens, stylograph pens and other pens
Boards, with writing or drawing surface, whether or not framed.
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes.
Monopods, bipods, tripods and similar articles.

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