---
title: "HSN Code for Toy Musical Instruments/Apparatus | HSN 95034990 GST Rate"
description: "Find HSN and GST Rates for 95034990 related to Toy Musical Instruments/Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95034990/"
---

# HSN Code 95034990: Toy Musical Instruments/Apparatus

- [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/)
- [Chapter 95: Toys/Games & Sports Requisites](https://busy.in/hsn/chapter-95/)
- [Sub-chapter 9503: Wheeled toys, dolls & models](https://busy.in/hsn/sub-chapter-9503/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - toys representing animals or non-human creatures: - other : other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 95034990 ?

It includes Giloy (Tinospora cordifolia)

### How much GST applies to Toy Musical Instruments/Apparatus?

Under HSN 95034990, Toy Musical Instruments/Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Toy Musical Instruments/Apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Toy Musical Instruments/Apparatus; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Toy Musical Instruments/Apparatus?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Toy Musical Instruments/Apparatus?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Toy Musical Instruments/Apparatus?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.