What products are classified under HSN 95051000 ?
It includes Golf equipment: Clubs, complete
HSN Code 95051000 represents Christmas Articles under GST classification. This code helps businesses identify Christmas Articles correctly for billing, taxation, and trade. With HSN Code 95051000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Christmas Articles.
HSN Code 95051000 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 | 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | Articles for Christmas festivities | 9% | 9% | 18% | 0% |
Christmas Articles does not include products with the following descriptions:
Other : Magical equipments
Other : Other
It includes Golf equipment: Clubs, complete
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Christmas Articles; 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 95051000, Christmas Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.