What products are classified under HSN 95049090 ?
It includes Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards
HSN Code 95049090 represents Board Games under GST classification. This code helps businesses identify Board Games correctly for billing, taxation, and trade. With HSN Code 95049090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Board Games.
HSN Code 95049090 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 | Other : Other (Other Board Games) | 6% | 6% | 12% | 0% |
Description of goods
Other : Other (Other Board Games)
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
Board Games 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 | |
| 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 |
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
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
| Order Number | Description |
|---|---|
| Shri M. Srinivas And Others (Naa (National Anti Profiteering Authority), ) |
Shri M. Srinivas And Others (Naa (National Anti Profiteering Authority), )
It includes Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards
Under HSN 95049090, Board Games 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.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Board Games; Nil for exempt items if applicable).
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.
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.