What products are classified under HSN 95045000 ?
It includes Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings)
HSN Code 95045000 represents Video Game Consoles & Machines (Excluding Sub-heading 950430) under GST classification. This code helps businesses identify Video Game Consoles & Machines (Excluding Sub-heading 950430) correctly for billing, taxation, and trade. With HSN Code 95045000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Video Game Consoles & Machines (Excluding Sub-heading 950430).
HSN Code 95045000 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 | Video game consoles and machines, other than those of sub-heading 9504 30 | 9% | 9% | 18% | 0% |
Description of goods
Video game consoles and machines, other than those of sub-heading 9504 30
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
Video Game Consoles & Machines (Excluding Sub-heading 950430) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Articles and accessories for billiards of all kinds | |
| Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment | |
| Playing cards | |
| Other : Chess set, all types | |
| Other : Carrom board, with or without coins and strikers | |
| Other : Other (Other Board Games) |
Articles and accessories for billiards of all kinds
Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment
Playing cards
Other : Chess set, all types
Other : Carrom board, with or without coins and strikers
Other : Other (Other Board Games)
It includes Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings)
Under HSN 95045000, Video Game Consoles & Machines (Excluding Sub-heading 950430) 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.
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Video Game Consoles & Machines (Excluding Sub-heading 950430); Nil for exempt items if applicable).
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.