What products are classified under HSN 95042000 ?
It includes Other | Magical Equipments
HSN Code 95042000 represents Billiards articles and accessories under GST classification. This code helps businesses identify Billiards articles and accessories correctly for billing, taxation, and trade. With HSN Code 95042000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Billiards articles and accessories.
HSN Code 95042000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 95 | Toys, games and sports requisites; parts and accessories thereof | 9504 | Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, bank notes, bank cards, tokens or by any other means of payment | Articles and accessories for billiards of all kinds | 9% | 9% | 18% | 0% |
Description of goods
Articles and accessories for billiards of all kinds
Chapter
95 – Toys, games and sports requisites; parts and accessories thereof
Sub Chapter
9504 – Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, bank notes, bank cards, tokens or by any other means of payment
Billiards articles and accessories does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment | |
| Playing cards | |
| Video game consoles and machines, other than those of sub-heading 9504 30 | |
| Other : Chess set, all types | |
| Other : Carrom board, with or without coins and strikers | |
| Other : Other (Other Board Games) |
Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment
Playing cards
Video game consoles and machines, other than those of sub-heading 9504 30
Other : Chess set, all types
Other : Carrom board, with or without coins and strikers
Other : Other (Other Board Games)
It includes Other | Magical Equipments
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Billiards articles and accessories; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 95042000, Billiards articles and accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.