All HS Codes or HSN Codes for pen with GST Rates

HSN Code 1702

BRUSHES FOR THE APPLICATION OF COSMETICS Products Include: Blender

HS Code	Description	GST%
17021910	FELT-TPPD AND OTHR POROUS-TIPD PENS AND MRKRS Products Include: Whiteboard	5%
17021990	PRTS EXCL PEN NIBS,NIB PNTS AND PENCL LEADS Products Include: Fevikwik	5%

HSN Code 2809

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined

HS Code	Description	GST%
280910	Diphosphorus pentaoxide ,Products include: Phosphorus Pentoxide	5%
28091000	DIPHOSPHORUS PENIAOXIDE ,Products include: Phosphorus Pentoxide	5%

Inorganic acids and inorganic oxygen compounds of non-metals (excluding hydrogen chloride "hydrochloric acid", chlorosulphuric acid, sulphuric acid, oleum, nitric acid, sulphonitric acids, diphosphorus pentaoxide, phosphoric acid, polyphosphoric acids, oxides of boron and boric acids)

HS Code	Description	GST%
281129	Inorganic oxygen compounds of non-metals (excluding diphosphorus pentaoxide, oxides of boron, carbon dioxide and silicon dioxide)	0%
28112910	ARSENIC PENTOXIDE	0%

HSN Code 2812

Halides and halide oxides of non-metals

HS Code	Description	GST%
281214	Phosphorus pentachloride	0%
281219	Chlorides and chloride oxides (excl. carbonyl dichloride "phosgene", phosphorus oxy-, tri- and pentachloride, sulphur monochloride, sulphur dichloride and thionyl chloride)	0%

HSN Code 2825

Hydrazine and hydroxylamine and their inorganic salts; inorganic bases, metal oxides, hydroxides and peroxides, n.e.s.

HS Code	Description	GST%
28253010	VANADIUM PENIOXIDE FLAKES	0%

HSN Code 2839

Silicates; commercial alkali metal silicates (excluding inorganic or organic compounds of mercury)

HS Code	Description	GST%
283911	Metasilicates of sodium, incl. commercial metasilicates ,Products include: Sodium Metasilicate Pentahydrate	0%
28391100	SODIUM METASILICATES ,Products include: Sodium Metasilicate Pentahydrate	0%

HSN Code 2901

Acyclic hydrocarbons

HS Code	Description	GST%
290129	Hydrocarbons, acyclic, unsaturated (excluding ethylene, propene "propylene", butene "butylene" and isomers thereof and Buta-1,3-diene and isoprene) ,Products include: Pentane	0%
29012990	OTHER ACYCLIC HYDROCARBONS ,Products include: Chapter 29, N Heptane, Pentane	0%

HSN Code 2903

Halogenated derivatives of hydrocarbons

HS Code	Description	GST%
290393	Pentachlorobenzene "ISO"	0%
29033911	1-PROPANE, 1,1,3,3,3 PENTAFLUORO-2- [TRIFLUOROMETHYL (PFIB)]	0%
29034512	*PENTACHLOROFLUOROETHANE	0%
29034523	*PENTACHLOROTRIFLUOROPROPANE	0%
29037725	Pentachlorofluoroethane	0%
29037735	Pentachlorotrifluoropropane	0%

HSN Code 2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

HS Code	Description	GST%
290515	Pentanol "amyl alcohol" and isomers thereof	0%
290542	Pentaerythritol	0%
290549	Tri- and other polyhydric acyclic alcohols (excluding 2-ethyl-2-"hydroxymethyl" propane-1,3-diol "trimethylolpropane", pentaerythritol, mannitol, d-glucitol "sorbitol" and glycerol)	0%
29051500	*SATURTD PENTANOL(AMYL ALCHL) & SMRS THEROF	0%
29054290	OTHER PENTAERYTHRITOL ,Products include: Bronopol	0%

HSN Code 2908

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols

HS Code	Description	GST%
290811	Pentachlorophenol "ISO"	0%
290819	Derivatives containing only halogen substituents and their salts, of phenols or phenol-alcohols (excluding pentachlorophenol [ISO])	0%
29081100	PENTACHLOROPHENOL (ISO)	0%

HSN Code 2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

HS Code	Description	GST%
291560	Butanoic acids, pentanoic acids, their salts and esters	0%
291590	Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excluding formic acid and acetic acid, mono-, di- or trichloroacetic acids, propionic acid, butanoic and pentanoic acids, palmitic and stearic acids, their salts and esters, and acetic anhydride)	0%
29156020	PENTANOIC ACIDS, THR SLTS AND ESTRS	0%

HSN Code 2933

Heterocyclic compounds with nitrogen hetero-atom[s] only

HS Code	Description	GST%
293333	Alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", difenoxin "INN", diphenoxylate "INN", dipipanone "INN", fentanyl "INN", ketobemidone "INN", methylphenidate "INN", pentazocine "INN", pethidine "INN", pethidine "INN" intermediate A, phencyclidine "INN" "PCP", phenoperidine "INN", pipradol "INN", piritramide "INN", propiram "INN" and trimeperidine "INN", and salts thereof	0%
293339	Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused pyridine ring, whether or not hydrogenated, in the structure (excluding pyridine, piperidine, alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", difenoxin "INN", diphenoxylate "INN", dipipanone "INN", fentanyl "INN", ketobemidone "INN", methylphenidate "INN", pentazocine "INN", pethidine "INN", pethidine "INN" intermediate A, phencyclidine "INN" "PCP", phenoperidine "INN", pipradol "INN", piritramide "INN", propiram "INN", trimeperidine "INN", and salts thereof, and inorganic or organic compounds of mercury)	0%
293353	Allobarbital "INN", amobarbital "INN", barbital "INN", butalbital "INN", butobarbital "INN", cyclobarbital "INN", methylphenobarbital "INN", pentobarbital "INN", phenobarbital "INN", secbutabarbital "INN", secobarbital "INN" and vinylbital "INN", and salts thereof	0%
293359	Heterocyclic compounds with nitrogen hetero-atom[s] only, containing a pyrimidine ring, whether or not hydrogenated, or piperazine ring in the structure (excluding malonylurea "barbituric acid" and its derivatives, allobarbital "INN", amobarbital "INN", barbital "INN", butalbital "INN", butobarbital "INN", cyclobarbital "INN", methylphenobarbital "INN", pentobarbital "INN", phenobarbital "INN", secbutabarbital "INN", secobarbital "INN", vinylbital "INN", loprazolam "INN", mecloqualone "INN", methaqualone "INN" and zipeprol "INN", and salts thereof)	0%

HSN Code 2941

Antibiotics

HS Code	Description	GST%
294110	Penicillins and their derivatives with a penicillanic acid structure; salts thereof	0%
294190	Antibiotics (excluding penicillins and their derivatives with a penicillanic acid structure, salts thereof, streptomycins, tetracyclines, chloramphenicol and erythromycin, their derivatives and salts thereof)	0%
29411010	PENICILLINS AND ITS SALTS	0%
29411090	OTHER PENICILLINS AND THR DRVTVS WTH A PENTCILLIANIC ACID STRCTR SLTS THEREOF	0%

HSN Code 3003

Medicaments consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not in measured doses or put up for retail sale (excluding goods of heading 3002, 3005 or 3006)

HS Code	Description	GST%
300310	Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof, not in measured doses or put up for retail sale	12%
300320	Medicaments containing antibiotics, not in measured doses or put up for retail sale (excluding medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof)	12%

HSN Code 3004

Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excluding goods of heading 3002, 3005 or 3006)

HS Code	Description	GST%
300410	Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale ,Products include: Retail Medical Store	12%
300420	Medicaments containing antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excluding medicaments containing penicillins or derivatives thereof with a penicillanic structure, or streptomycines or derivatives thereof)	12%
30041010	PENICILLIN IN CAPSULES, INJECTIONS ETC.	12%
30041090	OTHER MDCMNTS CNTNG PENCLLNS/DRVTVS THROF WITH A PENCLLNC ACID STRCTR/STRPTMYCNS OR THEIR DERVATIVS PUT UP FOR RETALE SA Products Include: First Aid Kit, Latex Gloves, Retail Medical Store, Retail Medical Store	12%
30049027	PENTAMIDINE	12%

HSN Code 3103

Mineral or chemical phosphatic fertilisers (excluding those in tablets or similar forms, or in packages with a gross weight of = 10 kg)

HS Code	Description	GST%
310311	Superphosphates containing by weight = 35 % of diphosphorus pentaoxide "P2O5" (excl. such products in tablets or similar forms, or in packages with a gross weight of = 10 kg)	5%
310319	Superphosphates (excl. such products containing by weight = 35 % of diphosphorus pentaoxide, or in tablets or similar forms, or in packages with a gross weight of = 10 kg)	5%

HSN Code 3215

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid

HS Code	Description	GST%
32159010	FOUNTAIN PEN INK	12%
32159020	BALL PEN INK	12%

HSN Code 3402

Organic surface-active agents (excluding soap); surface-active preparations, washing preparations, incl. auxiliary washing preparations, and cleaning preparations, whether or not containing soap (excluding those of heading 3401)

HS Code	Description	GST%
34029030	PENETRATORS	5%

HSN Code 3606

Ferro-cerium and other pyrophoric alloys in all forms; metaldehyde, hexamethylenetetramine and similar products in tablets, sticks or similar forms, for use as fuel; alcohol-based fuels and prepared fuels of a similar kind, solid or in paste form; liquid gases and liquid fuels for lighters or igniters, in containers of = 300 cc; resin torches, firelighters and the like

HS Code	Description	GST%
36069093	DNPT (DINITROSO-PENTA-METHYLENE TETRAMINE)	18%

HSN Code 3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up for retail sale or as preparations or articles, e.g. sulphur-treated bands, wicks and candles, and fly-papers

HS Code	Description	GST%
380850	Goods of heading 3808 containing one or more of the following substances: aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds. Also dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO).	12%
380859	Goods of heading 3808 containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); penta-and-octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2	12%
38082020	*SODIUM PENTA CHLOROPHENATE (SANTOBRITE)	12%
38085000	aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobensilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis (p-chlorphenyl) ethane); dieldrin (ISO, INN), dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichlorethane); fluroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6 √É¬¢√¢¬Ç¬¨√¢¬Ä¬ú hexachlorocyclothexane (HCH(ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocroptophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters	12%
38089220	SODIUM PENTA CHLOROPHENATE (SANTOBRITE)	12%

HSN Code 3824

Prepared binders for foundry moulds or cores; chemical products and preparations for the chemical or allied industries, incl. mixtures of natural products, n.e.s.

HS Code	Description	GST%
382486	Mixtures and preparations containing pentachlorobenzene "ISO" or hexachlorobenzene "ISO"	18%
382488	Mixtures and preparations containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers	18%

HSN Code 4421

HS Code	Description	GST%
44219040	*PENCILS SLATES	12%

HSN Code 6803

Worked slate and articles of slate or of agglomerated slate (excluding slate granules, chippings and powder, mosaic cubes and the like, slate pencils, and ready-to-use slates or boards with writing or drawing surfaces)

HS Code	Description	GST%
680300	Worked slate and articles of slate or of agglomerated slate (excluding slate granules, chippings and powder, mosaic cubes and the like, slate pencils, and ready-to-use slates or boards with writing or drawing surfaces)	18%

HSN Code 7020

Articles of glass, n.e.s.,

HS Code	Description	GST%
702000	Articles of glass, n.e.s., Products Include: Welding Black Glass, Pendant Light	12%
70200090	OTHER ARTICLES OF GLSS NES Products Include: Screen Protector, Welding Glass, Trophy, Tumbler, Glass Vase, Candle Holder, Tempered Glass Screen Protector, Glass Paper Weight, Glass Partition, Mobile Tempered Glass, Napkin Ring, Pendant Light	12%

HSN Code 7113

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal (excluding articles 100 years old)

HS Code	Description	GST%
71131910	JEWELLERY OF GOLD UNSET Products Include: Gold Ornaments, On Gold, Pendant	3%

HSN Code 8214

Articles of cutlery, n.e.s., e.g. hair clippers, butchers' or kitchen cleavers, choppers and mincing knives and paperknives of base metal; manicure or pedicure sets and instruments, incl. nail files, of base metal

HS Code	Description	GST%
821410	Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor, of base metal (excluding machinery and mechanical appliances of chapter 84)	12%
82141010	PAPER KNIVES, LETTER OPENERS, ERASING KNIVES, PENCIL SHARPENERS ,Products include: Sharpner	12%

HSN Code 8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal (excluding office furniture of heading 9403 and waste paper bins)

HS Code	Description	GST%
830400	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal (excluding office furniture of heading 9403 and waste paper bins)	18%
83040000	FILING CABNT CRD INCX CABNT PAPR TRAY PAPRRSTS,PEN TRAYS,OFFICE-STMP STNDS AND SMLR OFFICE/DSK EQPMNT OF BS MTL	18%

HSN Code 8471

Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, n.e.s. Products Include: Wifi Dongles, Smart Card Reader, Tv Box, Android Tv Box

HS Code	Description	GST%
84716090	OTHER Products Include: Joystick, Memory Card Reader, Multi-Card Reader, Computer Mouse, Graphic Design, Apple Pencil, Barcode Reader, Dell Wireless Keyboard And Mouse, Keyboard And Mouse, Keyboard Mouse, Keyboard Mouse Combo, Rfid	18%

HSN Code 8472

Office machines, e.g. hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or coin-wrapping machines, pencil-sharpening machines, perforating or stapling machines, n.e.s.

HSN Code 8523

Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, incl. matrices and masters for the production of discs (excluding products of chapter 37) Products Include: Used For Logitech Webcams, Smart Card Reader

HS Code	Description	GST%
85235100	SOLID-STATE NON-VOLATILE STORAGE DEVICES Products Include: Card Reader, Smart Card Reader, Sb Card, Smartphone, Usb Stick, Usb, Usb Drive, Usb Flash Drive, Sandisk Pen Drive, Pen Drive	18%
852351	Solid-state, non-volatile data storage devices for recording data from an external source [flash memory cards or flash electronic storage cards] (excluding goods of chapter 37) ,Products include: Pen Drive	18%

HSN Code 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 thereof, incl. caps and clips (excluding articles of heading 9609)

HS Code	Description	GST%
960839	Fountain pens, stylograph pens and other pens (excluding indian ink drawing pens)	12%
96081019	OTHER BALL-POINT PENS WITH LIQUID INK (FOR ROLLING BALL PEN) ,Products include: Highlighter, Highlighter Pen, White Board, Highlighter	12%
96083910	*HIGH VALUE WRITING INSTRUMENTS INCLUDING FOUNTAIN PENS AND BALL POINT PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)	12%
96089910	PEN HOLDERS AND SMLR HOLDERS ,Products include: I Card Holder, Wooden Pen Stand, Pencil Box	12%
96089990	PRTS EXCL PEN NIBS,NIB PNTS AND PENCL LEADS Products Include: Fevikwik, All Stationery Items, Cd Marker, 3D Pen, Pin Cushion	12%
960810	Ball-point pens ,Products include: Highlighter	12%
960820	Felt-tipped and other porous-tipped pens and markers ,Products include: Flip Chart	12%
960830	Fountain pens, stylograph pens and other pens ,Products include: Correction Pen	12%
960831	Indian ink drawing pens	12%
960840	Propelling or sliding pencils	12%
960850	Sets of articles from two or more of the following: ball-point pens, felt or fibre-tipped pens and markers, fountain pens and propelling pencils	12%
960860	Refills for ball-point pens, comprising the ball-point and ink-reservoir ,Products include: Corporate Gifting	12%
960891	Pen nibs and nib points	12%
960899	Parts of ball-point pens, felt-tipped and other porous-tipped pens and markers, fountain pens and propelling pencils n.e.s, pencil-holders, pen-holders and the like, and duplicating stylos ,Products include: Pencil Box	12%
96081010	*ROLLING BALL PEN WITH LIQUID INK	12%
96081011	HIGH VALUE BALL POINT PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)	12%
96081012	BALL POINT PENS WITH BODY OR CAP OF PRECIOUS METAL OR ROLLED PRECIOUS METAL	12%
96081090	*OTHER BALL POINT PENS	12%
96081091	HIGH VALUE BALL POINT PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)	12%
96081092	BALL POINT PENS WITH BODY OR CAP OF PRECIOUS METAL OR ROLLED PRECIOUS METAL	12%
96081099	OTHER BALL-POINT PENS WITHOUT LIQUID INK (FOR ROLLING BALL PEN) ,Products include: Plastic Ball	12%
96082000	FELT-TPPD AND OTHR POROUS-TIPD PENS AND MRKRS Products Include: Whiteboard, Paint Marker, Flip Chart	12%
96083011	HIGH VALUE FOUNTAIN POINT PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)	12%
96083019	OTHER FOUNTAIN PENS ,Products include: Correction Pen	12%
96083021	HIGH VALUE PENS (US $ 100 AND ABOVE C.I.F. PER UNIT)	12%
96083029	OTHER ,Products include: Correction Pen	12%
96083091	High value ball point pens (US $ 100 and above c.i.f. per unit)	12%
96083099	OTHER PENS OF HDG. 9608	12%
96083110	*STYLOGRAPH PENS	12%
96083931	*OTHER FOUNTAIN PENS WITH BODY OR CAP OF PRECIOUS METAL OR ROLLED PRECIOUS METAL	12%
96083939	*OTHER FOUNTAIN PENS	12%
96083991	*OTHER BALL POINT PENS WITH BODY OR CAP OF PRECIOUS METAL OR ROLLED PRECIOUS METAL	12%
96083999	*OTHER BALL POINT PENS	12%
96084000	PROPELLING/SLIDING PENCILS	12%
96086090	OTHR REFILLS FOR BALL POINT PENS ,Products include: Gel Pen, Refill, Corporate Gifting	12%
96089110	NIB POINTS FOR PEN	12%
96089120	NIBS OF WOOL FELT OR PLASTICS TO BE USED IN MANFR OF POROUS TIP PEN OR MARKERS	12%
96089130	OTHER PEN NIBS	12%

HS Code	Description	GST%
960910	Pencils and crayons, with leads encased in a rigid sheath	12%
960920	Pencil leads, black or coloured ,Products include: Sketch Pen	12%
960990	Pencils, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks ,Products include: Pen Pencil	12%
96091000	PNCL AND CRYNS WTH LEADS ENCLSD IN RGD SHTH Products Include: Ferrule, Apsara Pencil	12%
96092000	PENCIL LEADS,BLACK/COLOURED ,Products include: Sketch Pen	12%
96099010	SLATE PENCILS	12%
96099020	OTHER PENCILS ,Products include: Natraj Pencil, Pen Pencil	12%
96099090	OTHR PNCLS;PSTLS,CHARCOALSAND CHALKS ,Products include: Crayons, Pencil Eraser	12%