Where HSN 9608 91 30 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 96 · Miscellaneous manufactured articles
- Heading
- 9608 · 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
- Group
- Pen nibs and nib points
- Tariff item
- 9608 91 30 · Other pen nibs
- Unit
- u
GST Rate on HSN 9608 91 30
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 626 | 9608 | Ball 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. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 9608 91 30
An import pays 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.
- 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.
Export Policy and RoDTEP for HSN 9608 91 30
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 9608
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 9608 10 11 | High value ball point pens (US $ 100 and above c.i.f. per unit)With liquid ink (for rolling ball pen) | 10% |
| 9608 10 12 | Ball point pens with body or cap of precious metal or rolled precious metalWith liquid ink (for rolling ball pen) | 10% |
| 9608 10 19 | OtherWith liquid ink (for rolling ball pen) | 10% |
| 9608 10 91 | High value ball point pens (US $ 100 and above c.i.f. per unit)Other | 10% |
| 9608 10 92 | Ball point pens with body or cap of precious metal or rolled precious metalOther | 10% |
| 9608 10 99 | OtherOther | 10% |
| 9608 20 00 | Felt tipped and other porous-tipped pens and markers | 10% |
| 9608 30 11 | High value fountain pens (US $ 100 and above c.i.f. per unit)Fountain pens | 10% |
| 9608 30 12 | With body or cap of precious metal or rolled precious metalFountain pens | 10% |
| 9608 30 19 | OtherFountain pens | 10% |
| 9608 30 21 | High value pens (US $ 100 and above c.i.f. per unit)Stylograph pens | 10% |
| 9608 30 22 | With body or cap of precious metal or rolled precious metalStylograph pens | 10% |
| 9608 30 29 | OtherStylograph pens | 10% |
| 9608 30 91 | High value pens (US $ 100 and above c.i.f. per unit)Other | 10% |
| 9608 30 92 | With body or cap of precious metal or rolled precious metalOther | 10% |
| 9608 30 99 | OtherOther | 10% |
| 9608 40 00 | Propelling or sliding pencils | 10% |
| 9608 50 00 | Sets of articles from two or more of the foregoing sub-headings | 10% |
| 9608 60 10 | With liquid ink (for rolling ball-pen)Refills for ball point pens, comprising the ball point and ink-reservoir | 10% |
| 9608 60 90 | OtherRefills for ball point pens, comprising the ball point and ink-reservoir | 10% |
| 9608 91 10 | Nib points for penPen nibs and nib points | 10% |
| 9608 91 20 | Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markersPen nibs and nib points | 10% |
| 9608 91 30 | Other pen nibsPen nibs and nib points | 10% |
| 9608 91 91 | Of metalOther | 10% |
| 9608 91 99 | OtherOther | 10% |
| 9608 99 10 | Pen holders, pencil holders and similar holdersOther | 10% |
| 9608 99 90 | OtherOther | 10% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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.