What products are classified under HSN 95082100 ?
It includes Traveling Theaters
HSN Code 95082100 represents Roller coasters under GST classification. This code helps businesses identify Roller coasters correctly for billing, taxation, and trade. With HSN Code 95082100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Roller coasters.
HSN Code 95082100 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 | 9508 | Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres | Amusement park rides and water park amusements : Roller coasters | 9% | 9% | 18% | 0% |
Description of goods
Amusement park rides and water park amusements : Roller coasters
Chapter
95 – Toys, games and sports requisites; parts and accessories thereof
Sub Chapter
9508 – Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres
Roller coasters does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Travelling circuses and travelling menageries | |
| Amusement park rides and water park amusements : Carousels, swings and roundabouts | |
| Amusement park rides and water park amusements : Dodge'em cars | |
| Amusement park rides and water park amusements : Motion simulators and moving theatres | |
| Amusement park rides and water park amusements : Water rides | |
| Amusement park rides and water park amusements : Water park amusements | |
| Amusement park rides and water park amusements : Other | |
| Fairground amusements | |
| Travelling theatres | |
| Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres other |
Travelling circuses and travelling menageries
Amusement park rides and water park amusements : Carousels, swings and roundabouts
Amusement park rides and water park amusements : Dodge'em cars
Amusement park rides and water park amusements : Motion simulators and moving theatres
Amusement park rides and water park amusements : Water rides
Amusement park rides and water park amusements : Water park amusements
Amusement park rides and water park amusements : Other
Fairground amusements
Travelling theatres
Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres other
It includes Traveling Theaters
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.
Under HSN 95082100, Roller coasters attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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 Roller coasters; 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.