---
title: "HSN Code for Video Game Consoles & Machines (Excluding Sub-heading 950430) | HSN 95045000 GST Rate"
description: "Find HSN and GST Rates for 95045000 related to Video Game Consoles & Machines (Excluding Sub-heading 950430) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95045000/"
---

# HSN Code 95045000: Video Game Consoles & Machines (Excluding Sub-heading 950430)

- [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 |
| --- | --- | --- | --- | --- |
| Video game consoles and machines, other than those of sub-heading 9504 30 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 95045000 ?

It includes Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings)

### How much GST applies to Video Game Consoles & Machines (Excluding Sub-heading 950430)?

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.

### Can we claim ITC on inputs used to trade Video Game Consoles & Machines (Excluding Sub-heading 950430)?

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

### Do e‑way bill and e‑invoice apply for Video Game Consoles & Machines (Excluding Sub-heading 950430)?

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.

### Does packaging or labelling change the GST for Video Game Consoles & Machines (Excluding Sub-heading 950430)?

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.

### Any common misclassification issue with Video Game Consoles & Machines (Excluding Sub-heading 950430)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Video Game Consoles & Machines (Excluding Sub-heading 950430) is sold with other items?

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).

## India's trade performance: HSN Code 95045000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹49 Cr (+62.17% YoY) — 0.0013% of India's total exports
- Imports: ₹577 Cr (−7.25% YoY) — 0.0095% of India's total imports
- Trade balance: −₹528 Cr (Deficit); surplus rank #11932 of 12657 HSN codes
- Share of Sub-Chapter 9504: 15.30% of its exports; import side 58.41%
- Rank within Sub-Chapter 9504: #3 of 7 by export value; import-side #1

### Key metrics

- Export CAGR: 49.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3670 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +363.16% in FY 2023-24
- Contribution to Sub-Ch. 9504: 15.30% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 95045000

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 | 4.28 | 0.0002% | — | 3.07% | 148.60 | 0.0041% | — | 40.00% | −144.32 | #6061 |
| FY 2019-20 | 9.93 | 0.0005% | +132.01% | 5.11% | 131.51 | 0.0039% | −11.50% | 38.39% | −121.58 | #5020 |
| FY 2020-21 | 3.43 | 0.0002% | −65.46% | 1.80% | 142.96 | 0.0049% | +8.71% | 50.77% | −139.53 | #6400 |
| FY 2021-22 | 7.61 | 0.0002% | +121.87% | 3.16% | 230.71 | 0.0050% | +61.38% | 56.47% | −223.10 | #5836 |
| FY 2022-23 | 6.46 | 0.0002% | −15.11% | 2.34% | 303.11 | 0.0053% | +31.38% | 49.59% | −296.65 | #6181 |
| FY 2023-24 | 29.92 | 0.0008% | +363.16% | 10.83% | 621.65 | 0.0111% | +105.09% | 60.49% | −591.73 | #4246 |
| FY 2024-25 | 48.52 | 0.0013% | +62.17% | 15.30% | 576.56 | 0.0095% | −7.25% | 58.41% | −528.04 | #3670 |

- CAGR (7-year): exports 49.88%/yr, imports 25.35%/yr (consistently Deficit)

## Key trade insights: HSN Code 95045000 export-import analysis

### Consistent export growth: 49.88% CAGR over 7 years

India's exports under HSN Code 95045000 have grown at a compound annual rate of 49.88% over 7 fiscal years, rising from ₹4.28 Crore in FY 2018-19 to ₹48.52 Crore in FY 2024-25.

### HSN Code 95045000 ranked #3670 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 95045000 ranks #3670 out of 12657 HSN codes by total export value. Within Sub-Chapter 9504, it ranks #3 of 7. By trade surplus, it ranks #11932 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 95045000 exports

The strongest single-year export movement for HSN Code 95045000 was recorded in FY 2023-24, when exports surged by 363.16% over the prior year.

### India records a trade deficit of ₹528.04 Crore in HSN Code 95045000 goods

In FY 2024-25, India's imports of ₹576.56 Cr exceeded exports of ₹48.52 Cr, resulting in a trade deficit of ₹528.04 Crore — ranking #11932 of 12657 by surplus magnitude.

### Import growth of 25.35% CAGR signals rising demand for Video Game Consoles & Machines (Excluding Sub-heading 950430)

India's imports under HSN Code 95045000 have grown at 25.35% CAGR, reaching ₹576.56 Crore in FY 2024-25.

### HSN Code 95045000 contributes 15.30% of Sub-Chapter 9504 exports — ranked #3

Among the 7 HSN codes under Sub-Chapter 9504, HSN Code 95045000 ranks #3 by export value — accounting for 15.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 58.41% share (rank #1).

## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-95042000/) | ₹4 Cr |