--- title: "HSN Code for Billiards articles and accessories | HSN 95042000 GST Rate" description: "Find HSN and GST Rates for 95042000 related to Billiards articles and accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95042000/" --- # HSN Code 95042000: Billiards articles and accessories - [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 9504: Video game consoles & machines](https://busy.in/hsn/sub-chapter-9504/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Articles and accessories for billiards of all kinds | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 95042000 ? It includes Other | Magical Equipments ### How should mixed supplies be billed when Billiards articles and accessories is sold with other items? 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). ### Any common misclassification issue with Billiards articles and accessories? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Billiards articles and accessories? 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. ### How much GST applies to Billiards articles and accessories? Under HSN 95042000, Billiards articles and accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Billiards articles and accessories? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 95042000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+42.00% YoY) — 0.0001% of India's total exports - Imports: ₹12 Cr (+12.85% YoY) — 0.0002% of India's total imports - Trade balance: −₹8 Cr (Deficit); surplus rank #8910 of 12657 HSN codes - Share of Sub-Chapter 9504: 1.12% of its exports; import side 1.18% - Rank within Sub-Chapter 9504: #7 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: 21.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7012 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +60.49% in FY 2020-21 - Contribution to Sub-Ch. 9504: 1.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95042000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9504 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9504 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.08 | 0.0000% | — | 0.77% | 8.71 | 0.0002% | — | 2.34% | −7.63 | #7556 | | FY 2019-20 | 1.62 | 0.0001% | +50.00% | 0.83% | 7.08 | 0.0002% | −18.71% | 2.07% | −5.46 | #7139 | | FY 2020-21 | 2.60 | 0.0001% | +60.49% | 1.36% | 6.29 | 0.0002% | −11.16% | 2.23% | −3.69 | #6696 | | FY 2021-22 | 2.47 | 0.0001% | −5.00% | 1.03% | 4.73 | 0.0001% | −24.80% | 1.16% | −2.26 | #7116 | | FY 2022-23 | 3.37 | 0.0001% | +36.44% | 1.22% | 9.65 | 0.0002% | +104.02% | 1.58% | −6.28 | #6875 | | FY 2023-24 | 2.50 | 0.0001% | −25.82% | 0.90% | 10.35 | 0.0002% | +7.25% | 1.01% | −7.85 | #7340 | | FY 2024-25 | 3.55 | 0.0001% | +42.00% | 1.12% | 11.68 | 0.0002% | +12.85% | 1.18% | −8.13 | #7012 | - CAGR (7-year): exports 21.94%/yr, imports 5.01%/yr (consistently Deficit) ## Key trade insights: HSN Code 95042000 export-import analysis ### Consistent export growth: 21.94% CAGR over 7 years India's exports under HSN Code 95042000 have grown at a compound annual rate of 21.94% over 7 fiscal years, rising from ₹1.08 Crore in FY 2018-19 to ₹3.55 Crore in FY 2024-25. ### HSN Code 95042000 ranked #7012 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95042000 ranks #7012 out of 12657 HSN codes by total export value. Within Sub-Chapter 9504, it ranks #7 of 7. By trade surplus, it ranks #8910 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 95042000 exports The strongest single-year export movement for HSN Code 95042000 was recorded in FY 2020-21, when exports surged by 60.49% over the prior year. ### India records a trade deficit of ₹8.13 Crore in HSN Code 95042000 goods In FY 2024-25, India's imports of ₹11.68 Cr exceeded exports of ₹3.55 Cr, resulting in a trade deficit of ₹8.13 Crore — ranking #8910 of 12657 by surplus magnitude. ### Import growth of 5.01% CAGR signals stable import dependency for Billiards articles and accessories India's imports under HSN Code 95042000 have grown at 5.01% CAGR, reaching ₹11.68 Crore in FY 2024-25. ### HSN Code 95042000 contributes 1.12% of Sub-Chapter 9504 exports — ranked #7 Among the 7 HSN codes under Sub-Chapter 9504, HSN Code 95042000 ranks #7 by export value — accounting for 1.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.18% share (rank #5). ## Related HSN Codes in Sub-Chapter 9504 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 95044000: Playing Cards](https://busy.in/hsn/hsn-95044000/) | ₹120 Cr | | #2 | [HSN Code 95049090: Board Games](https://busy.in/hsn/hsn-95049090/) | ₹76 Cr | | #3 | [HSN Code 95045000: Video Game Consoles & Machines (Excluding Sub-heading 950430)](https://busy.in/hsn/hsn-95045000/) | ₹49 Cr | | #4 | [HSN Code 95049020: Carrom board with coins & strikers](https://busy.in/hsn/hsn-95049020/) | ₹32 Cr | | #5 | [HSN Code 95049010: Other \| Chess Set, All Types](https://busy.in/hsn/hsn-95049010/) | ₹29 Cr | | #6 | [HSN Code 95043000: Coin/Banknote/Card Operated Games](https://busy.in/hsn/hsn-95043000/) | ₹8 Cr | | #7 | HSN Code 95042000: Billiards articles and accessories (this hsn code) | ₹4 Cr |