--- title: "HSN Code for Board Games | HSN 95049090 GST Rate" description: "Find HSN and GST Rates for 95049090 related to Board Games with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95049090/" --- # HSN Code 95049090: Board 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 : Other (Other Board Games) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 95049090 ? It includes Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards ### How much GST applies to Board Games? Under HSN 95049090, Board Games attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Board Games? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Board Games? 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. ### How should mixed supplies be billed when Board Games is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Board 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. ## India's trade performance: HSN Code 95049090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹76 Cr (−14.49% YoY) — 0.0021% of India's total exports - Imports: ₹181 Cr (−0.06% YoY) — 0.0030% of India's total imports - Trade balance: −₹105 Cr (Deficit); surplus rank #10836 of 12657 HSN codes - Share of Sub-Chapter 9504: 23.91% of its exports; import side 18.33% - Rank within Sub-Chapter 9504: #2 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 7.89% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3036 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +70.28% in FY 2019-20 - Contribution to Sub-Ch. 9504: 23.91% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95049090 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 | 48.09 | 0.0021% | — | 34.50% | 131.45 | 0.0037% | — | 35.39% | −83.36 | #2910 | | FY 2019-20 | 81.89 | 0.0037% | +70.28% | 42.14% | 122.49 | 0.0037% | −6.82% | 35.76% | −40.60 | #2248 | | FY 2020-21 | 60.20 | 0.0028% | −26.49% | 31.55% | 76.29 | 0.0026% | −37.72% | 27.10% | −16.09 | #2669 | | FY 2021-22 | 78.48 | 0.0025% | +30.37% | 32.57% | 92.02 | 0.0020% | +20.62% | 22.53% | −13.54 | #2733 | | FY 2022-23 | 116.86 | 0.0032% | +48.90% | 42.25% | 149.39 | 0.0026% | +62.35% | 24.44% | −32.53 | #2334 | | FY 2023-24 | 88.68 | 0.0025% | −24.11% | 32.10% | 181.02 | 0.0032% | +21.17% | 17.61% | −92.34 | #2731 | | FY 2024-25 | 75.83 | 0.0021% | −14.49% | 23.91% | 180.92 | 0.0030% | −0.06% | 18.33% | −105.09 | #3036 | - CAGR (7-year): exports 7.89%/yr, imports 5.47%/yr (consistently Deficit) ## Key trade insights: HSN Code 95049090 export-import analysis ### Consistent export growth: 7.89% CAGR over 7 years India's exports under HSN Code 95049090 have grown at a compound annual rate of 7.89% over 7 fiscal years, rising from ₹48.09 Crore in FY 2018-19 to ₹75.83 Crore in FY 2024-25. ### HSN Code 95049090 ranked #3036 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95049090 ranks #3036 out of 12657 HSN codes by total export value. Within Sub-Chapter 9504, it ranks #2 of 7. By trade surplus, it ranks #10836 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 95049090 exports The strongest single-year export movement for HSN Code 95049090 was recorded in FY 2019-20, when exports surged by 70.28% over the prior year. ### India records a trade deficit of ₹105.09 Crore in HSN Code 95049090 goods In FY 2024-25, India's imports of ₹180.92 Cr exceeded exports of ₹75.83 Cr, resulting in a trade deficit of ₹105.09 Crore — ranking #10836 of 12657 by surplus magnitude. ### Import growth of 5.47% CAGR signals stable import dependency for Board Games India's imports under HSN Code 95049090 have grown at 5.47% CAGR, reaching ₹180.92 Crore in FY 2024-25. ### HSN Code 95049090 contributes 23.91% of Sub-Chapter 9504 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 9504, HSN Code 95049090 ranks #2 by export value — accounting for 23.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.33% share (rank #3). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-95042000/) | ₹4 Cr |