Highlighter HSN Code , Highlighters are commonly used stationery items by students, offices, professionals, and businesses. Under GST, every product is classified using an HSN (Harmonised System of Nomenclature) code, which determines the applicable tax rate. Understanding the correct HSN code and GST rate for highlighters is important for traders, wholesalers, retailers, and importers to ensure correct invoicing and compliance.
Highlighter HSN Code
Highlighters fall under HSN Chapter 96, which covers “Miscellaneous manufactured articles”.
Specifically, highlighters are classified under:
HSN Code: 9608
This heading includes:
- Ball point pens
- Felt tip pens and markers
- Highlighters
- Fountain pens and similar writing instruments
Therefore, fluorescent pens or highlighter pens used for marking text are correctly covered under HSN 9608.
GST Rate on Highlighters
As per the GST rate schedule, highlighters attract GST at 18%.
This rate applies uniformly whether:
- Sold as individual pieces
- Sold in sets or packs
- Sold under branded or unbranded categories
The GST rate structure is:
- CGST: 9%
- SGST: 9%
(or IGST: 18% for inter-state supplies)
Practical Compliance Points
- Businesses dealing in highlighters must mention HSN 9608 on tax invoices (mandatory once turnover crosses the prescribed limit).
- Correct classification avoids disputes, wrong tax collection, and future GST notices.
- Input Tax Credit (ITC) can be claimed on purchases of highlighters if used in the course of business and other ITC conditions are fulfilled.
Conclusion
To summarise, highlighters are classified under HSN Code 9608 and taxed at 18% GST in India. Traders and stationery sellers should ensure proper HSN disclosure and correct GST charging to stay compliant under GST law.
For more such simple GST and tax explanations, follow WeAndGST — Let’s Simplify GST & Income Tax.
Highlighter HSN Code
FAQs: Common Questions on HSN Codes & GST Rates for Highlighters, Pens & Related Items
Q1: Highlighter HSN code and GST rate 18? / Highlighter HSN code and GST rate India? / Highlighter pen HSN code? / Highlighter pen GST rate?
A: Highlighters (also called highlighter pens or fluorescent markers) fall under HSN Code 9608 (specifically often 96082000 for felt-tipped and porous-tipped markers).
GST Rate: 18%.
This is the standard rate for most felt-tipped/porous-tipped markers and writing instruments under Heading 9608. The 18% applies uniformly to highlighters whether for office, school, or professional use. Highlighter HSN Code
A: Highlighters (also called highlighter pens or fluorescent markers) fall under HSN Code 9608 (specifically often 96082000 for felt-tipped and porous-tipped markers).
GST Rate: 18%.
This is the standard rate for most felt-tipped/porous-tipped markers and writing instruments under Heading 9608. The 18% applies uniformly to highlighters whether for office, school, or professional use. Highlighter HSN Code
Q2: Pen HSN code and GST rate?
A: General pens (ballpoint pens, gel pens, rollerball pens, fountain pens, etc.) are classified under HSN Code 9608 (e.g., 960810 for ballpoint pens, 960830 for fountain pens).
GST Rate: 18%.
This covers most everyday writing pens. Note: Some specialized or mechanical pencils may fall under 9609 at 12%, but standard ink-based pens are at 18%.
A: General pens (ballpoint pens, gel pens, rollerball pens, fountain pens, etc.) are classified under HSN Code 9608 (e.g., 960810 for ballpoint pens, 960830 for fountain pens).
GST Rate: 18%.
This covers most everyday writing pens. Note: Some specialized or mechanical pencils may fall under 9609 at 12%, but standard ink-based pens are at 18%.
Q3: Marker pen HSN code and GST rate 18?
A: Marker pens (permanent markers, whiteboard markers, etc.) are under HSN Code 9608 (often 96082000 for felt-tipped/porous-tipped types).
GST Rate: 18%.
Yes, the 18% rate is correct and commonly applied—same as highlighters and other porous-tipped markers.
A: Marker pens (permanent markers, whiteboard markers, etc.) are under HSN Code 9608 (often 96082000 for felt-tipped/porous-tipped types).
GST Rate: 18%.
Yes, the 18% rate is correct and commonly applied—same as highlighters and other porous-tipped markers.
Q4: Whitener pen HSN code and GST rate? / Correction pen (whitener pen) HSN code?
A: Whitener pens or correction pens (fluid dispensers for correcting mistakes) are classified under HSN Code 9608 (often 96089990 or similar sub-headings for other pens/markers).
GST Rate: 18%.
They function like porous-tipped or specialized pens, so they attract the same 18% slab. (Note: Correction fluid in bottles may sometimes fall under Chapter 32 inks at 18%, but pen form is under 9608.)
GST Rate: 18%.
They function like porous-tipped or specialized pens, so they attract the same 18% slab. (Note: Correction fluid in bottles may sometimes fall under Chapter 32 inks at 18%, but pen form is under 9608.)
Q5: What is the HSN code for highlighter GST?
A: HSN Code: 9608 (typically 96082000).
GST Rate: 18%.
Highlighters are treated as felt-tipped/porous-tipped markers under Chapter 96.
A: HSN Code: 9608 (typically 96082000).
GST Rate: 18%.
Highlighters are treated as felt-tipped/porous-tipped markers under Chapter 96.
Q6: What is the GST rate for HSN code 84799090? / एचएसएन कोड 84799090 के लिए जीएसटी दर क्या है?
A: HSN Code 84799090 covers “Parts of machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84” (e.g., miscellaneous machine parts).
GST Rate: 18%.
This is a common residual code in machinery Chapter 84—standard rate unless exempted or notified otherwise.
A: HSN Code 84799090 covers “Parts of machines and mechanical appliances having individual functions, not specified or included elsewhere in Chapter 84” (e.g., miscellaneous machine parts).
GST Rate: 18%.
This is a common residual code in machinery Chapter 84—standard rate unless exempted or notified otherwise.
Q7: What is the HSN code 74101100?
A: HSN Code 74101100 refers to “Copper plates, sheets and strip, of refined copper, in coils” (not exceeding 0.15 mm thickness, refined copper).
GST Rate: 18%.
This falls under Chapter 74 (Copper and articles thereof). It’s commonly used for copper foil/sheets in electrical or manufacturing applications—no change in rate recently.Q8: एचएसएन कोड 33074100 की जीएसटी दर क्या है?
A: HSN Code 33074100 covers “Agarbatti (incense sticks) and other odoriferous preparations which operate by burning.”
GST Rate: 5%.
This concessional rate applies to agarbatti, dhoop, loban, etc., as per GST notifications to support the industry (no recent increase).
A: HSN Code 74101100 refers to “Copper plates, sheets and strip, of refined copper, in coils” (not exceeding 0.15 mm thickness, refined copper).
GST Rate: 18%.
This falls under Chapter 74 (Copper and articles thereof). It’s commonly used for copper foil/sheets in electrical or manufacturing applications—no change in rate recently.Q8: एचएसएन कोड 33074100 की जीएसटी दर क्या है?
A: HSN Code 33074100 covers “Agarbatti (incense sticks) and other odoriferous preparations which operate by burning.”
GST Rate: 5%.
This concessional rate applies to agarbatti, dhoop, loban, etc., as per GST notifications to support the industry (no recent increase).