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HSN Code 9608: Ball point pens

HSN 9608 covers ball point pens. Notification 9/2025-Central Tax (Rate) names this heading in 1 entry, at 18%. The basic customs duty in the Customs Tariff is 10%. Export policy: Free; RoDTEP 0.01–1.4% of FOB value. The heading has 27 eight-digit tariff items.

Checked against the official files on 2 October 202627 tariff itemsChapter 96 · Miscellaneous manufactured articles
GST rate18%

Total rate: half central tax, half State tax; charged as IGST across States and on import. In force from 22 September 2025.

Notfn 9/2025-CT (Rate) · Sch. II · S. No. 626
Basic customs duty10%

Standard rate on all 27 tariff items.

Customs Tariff · First Schedule · Ch. 96
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.01–1.4%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 9608

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Ball point pens; felt tipped and other porous- tipped 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.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
9608 10 11High value ball point pens (US $ 100 and above c.i.f. per unit)With liquid ink (for rolling ball pen)10%Free0.01%
9608 10 12Ball point pens with body or cap of precious metal or rolled precious metalWith liquid ink (for rolling ball pen)10%Free0.01%
9608 10 19OtherWith liquid ink (for rolling ball pen)10%Free1.4% (cap ₹0.06 per u)
9608 10 91High value ball point pens (US $ 100 and above c.i.f. per unit)Other10%Free0.01%
9608 10 92Ball point pens with body or cap of precious metal or rolled precious metalOther10%Free0.01%
9608 10 99OtherOther10%Free0.5%
9608 20 00Felt tipped and other porous-tipped pens and markers10%Free0.5%
9608 30 11High value fountain pens (US $ 100 and above c.i.f. per unit)Fountain pens10%Free0.01%
9608 30 12With body or cap of precious metal or rolled precious metalFountain pens10%Free0.01%
9608 30 19OtherFountain pens10%Free1.4% (cap ₹0.25 per u)
9608 30 21High value pens (US $ 100 and above c.i.f. per unit)Stylograph pens10%Free0.01%
9608 30 22With body or cap of precious metal or rolled precious metalStylograph pens10%Free0.01%
9608 30 29OtherStylograph pens10%Free0.5%
9608 30 91High value pens (US $ 100 and above c.i.f. per unit)Other10%Free0.01%
9608 30 92With body or cap of precious metal or rolled precious metalOther10%Free0.01%
9608 30 99OtherOther10%Free0.5%
9608 40 00Propelling or sliding pencils10%Free0.5%
9608 50 00Sets of articles from two or more of the foregoing sub-headings10%Free0.5%
9608 60 10With liquid ink (for rolling ball-pen)Refills for ball point pens, comprising the ball point and ink-reservoir10%Free0.5%
9608 60 90OtherRefills for ball point pens, comprising the ball point and ink-reservoir10%Free0.5%
9608 91 10Nib points for penPen nibs and nib points10%Free0.5%
9608 91 20Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markersPen nibs and nib points10%Free0.5%
9608 91 30Other pen nibsPen nibs and nib points10%Free0.5%
9608 91 91Of metalOther10%Free0.5%
9608 91 99OtherOther10%Free0.5%
9608 99 10Pen holders, pencil holders and similar holdersOther10%Free0.5%
9608 99 90OtherOther10%Free0.5%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 9608

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 6269608Ball 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%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 9608

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 9608

Under Schedule 2 of ITC(HS) 2022 the 27 tariff items are marked: 27 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 27 of the 27 tariff items, at 0.01–1.4% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 9608 at 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 10%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 9608 are marked: 27 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 27 tariff items of heading 9608 at 0.01–1.4% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 9608 has 27 eight-digit tariff items in the Customs Tariff, from 9608 10 11 to 9608 99 90. GST returns and shipping documents use these eight-digit codes.