---
title: "HSN Code for Wooden Puzzles | HSN 95035090 GST Rate"
description: "Find HSN and GST Rates for 95035090 related to Wooden Puzzles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95035090/"
---

# HSN Code 95035090: Wooden Puzzles

- [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 - toy musical instruments and apparatus: parts | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 95035090 ?

It includes Polyester yarn, single >50 tpm

### Do e‑way bill and e‑invoice apply for Wooden Puzzles?

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 Wooden Puzzles?

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 Wooden Puzzles?

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

### Does packaging or labelling change the GST for Wooden Puzzles?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Wooden Puzzles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Wooden Puzzles; Nil for exempt items if applicable).