GST Rate on Pen
The GST rate on pen is 18%, under HSN code 9608 (ball-point pens, felt-tipped pens, fountain pens). Here is the full breakdown, a worked example, and related rates in Office & Stationery.
GST rate breakdown for pen
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 9608
- Also covers: ball pen, ballpoint, fountain pen
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on pen
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on pen
What is the GST rate on pen?
The GST rate on pen is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Pen falls under HSN code 9608.
What is the HSN code for pen?
Pen falls under HSN code 9608, which covers ball-point pens, felt-tipped pens, fountain pens. Show this code on every GST tax invoice line for pen.