--- title: "HSN Code for Coin/Banknote/Card Operated Games | HSN 95043000 GST Rate" description: "Find HSN and GST Rates for 95043000 related to Coin/Banknote/Card Operated Games with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95043000/" --- # HSN Code 95043000: Coin/Banknote/Card Operated Games - [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 | | --- | --- | --- | --- | --- | | Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 95043000 ? It includes Sports Equipment (Other) ### Any common misclassification issue with Coin/Banknote/Card Operated Games? 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 Coin/Banknote/Card Operated Games? 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. ### Can we claim ITC on inputs used to trade Coin/Banknote/Card Operated Games? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Coin/Banknote/Card Operated Games? Under HSN 95043000, Coin/Banknote/Card Operated Games attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Coin/Banknote/Card Operated Games is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coin/Banknote/Card Operated Games; Nil for exempt items if applicable). ## India's trade performance: HSN Code 95043000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (+37.09% YoY) — 0.0002% of India's total exports - Imports: ₹185 Cr (−2.98% YoY) — 0.0030% of India's total imports - Trade balance: −₹177 Cr (Deficit); surplus rank #11228 of 12657 HSN codes - Share of Sub-Chapter 9504: 2.64% of its exports; import side 18.74% - Rank within Sub-Chapter 9504: #6 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: -4.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5999 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +240.52% in FY 2022-23 - Contribution to Sub-Ch. 9504: 2.64% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95043000 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 | 11.15 | 0.0005% | — | 8.00% | 66.55 | 0.0019% | — | 17.92% | −55.40 | #4869 | | FY 2019-20 | 25.98 | 0.0012% | +133.00% | 13.37% | 67.45 | 0.0020% | +1.35% | 19.69% | −41.47 | #3774 | | FY 2020-21 | 3.57 | 0.0002% | −86.26% | 1.87% | 27.56 | 0.0009% | −59.14% | 9.79% | −23.99 | #6341 | | FY 2021-22 | 4.27 | 0.0001% | +19.61% | 1.77% | 62.13 | 0.0014% | +125.44% | 15.21% | −57.86 | #6553 | | FY 2022-23 | 14.54 | 0.0004% | +240.52% | 5.26% | 128.41 | 0.0022% | +106.68% | 21.01% | −113.87 | #5118 | | FY 2023-24 | 6.12 | 0.0002% | −57.91% | 2.22% | 190.70 | 0.0034% | +48.51% | 18.56% | −184.58 | #6333 | | FY 2024-25 | 8.39 | 0.0002% | +37.09% | 2.64% | 185.02 | 0.0030% | −2.98% | 18.74% | −176.63 | #5999 | - CAGR (7-year): exports -4.63%/yr, imports 18.58%/yr (consistently Deficit) ## Key trade insights: HSN Code 95043000 export-import analysis ### Export decline: -4.63% CAGR over 7 years India's exports under HSN Code 95043000 have declined at a compound annual rate of -4.63% over 7 fiscal years, falling from ₹11.15 Crore in FY 2018-19 to ₹8.39 Crore in FY 2024-25. ### HSN Code 95043000 ranked #5999 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95043000 ranks #5999 out of 12657 HSN codes by total export value. Within Sub-Chapter 9504, it ranks #6 of 7. By trade surplus, it ranks #11228 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 95043000 exports The strongest single-year export movement for HSN Code 95043000 was recorded in FY 2022-23, when exports surged by 240.52% over the prior year. ### India records a trade deficit of ₹176.63 Crore in HSN Code 95043000 goods In FY 2024-25, India's imports of ₹185.02 Cr exceeded exports of ₹8.39 Cr, resulting in a trade deficit of ₹176.63 Crore — ranking #11228 of 12657 by surplus magnitude. ### Import growth of 18.58% CAGR signals rising demand for Coin/Banknote/Card Operated Games India's imports under HSN Code 95043000 have grown at 18.58% CAGR, reaching ₹185.02 Crore in FY 2024-25. ### HSN Code 95043000 contributes 2.64% of Sub-Chapter 9504 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 9504, HSN Code 95043000 ranks #6 by export value — accounting for 2.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.74% share (rank #2). ## 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 (this hsn code) | ₹8 Cr | | #7 | [HSN Code 95042000: Billiards articles and accessories](https://busy.in/hsn/hsn-95042000/) | ₹4 Cr |