--- title: "HSN Code for Roller coasters | HSN 95082100 GST Rate" description: "Find HSN and GST Rates for 95082100 related to Roller coasters with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95082100/" --- # HSN Code 95082100: Roller coasters - [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 9508: Travelling circuses and amusements](https://busy.in/hsn/sub-chapter-9508/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Amusement park rides and water park amusements : Roller coasters | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 95082100 ? It includes Traveling Theaters ### Do e‑way bill and e‑invoice apply for Roller coasters? 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. ### How much GST applies to Roller coasters? Under HSN 95082100, Roller coasters attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Roller coasters? 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. ### Can we claim ITC on inputs used to trade Roller coasters? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Roller coasters? 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 Roller coasters is sold with other items? 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). ## India's trade performance: HSN Code 95082100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−80.00% YoY) — 0.0000% of India's total exports - Imports: ₹12 Cr (+684.81% YoY) — 0.0002% of India's total imports - Trade balance: −₹12 Cr (Deficit); surplus rank #9212 of 12657 HSN codes - Share of Sub-Chapter 9508: 0.01% of its exports; import side 6.80% - Rank within Sub-Chapter 9508: #9 of 11 by export value; import-side #4 ### Key metrics - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +400.00% in FY 2023-24 - Contribution to Sub-Ch. 9508: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95082100 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. 9508 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9508 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.05% | −0.03 | #10292 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +400.00% | 0.07% | 1.58 | 0.0000% | +3,850.00% | 1.02% | −1.53 | #10057 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −80.00% | 0.01% | 12.40 | 0.0002% | +684.81% | 6.80% | −12.39 | #10437 | ## Key trade insights: HSN Code 95082100 export-import analysis ### Export snapshot for HSN Code 95082100 India exported ₹0.01 Crore worth of Roller coasters in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 95082100 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95082100 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 9508, it ranks #9 of 11. By trade surplus, it ranks #9212 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 95082100 exports The strongest single-year export movement for HSN Code 95082100 was recorded in FY 2023-24, when exports surged by 400.00% over the prior year. ### India records a trade deficit of ₹12.39 Crore in HSN Code 95082100 goods In FY 2024-25, India's imports of ₹12.40 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹12.39 Crore — ranking #9212 of 12657 by surplus magnitude. ### HSN Code 95082100 contributes 0.01% of Sub-Chapter 9508 exports — ranked #9 Among the 11 HSN codes under Sub-Chapter 9508, HSN Code 95082100 ranks #9 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.80% share (rank #4). ## Related HSN Codes in Sub-Chapter 9508 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 95084000: Traveling Theaters](https://busy.in/hsn/hsn-95084000/) | ₹117 Cr | | #2 | [HSN Code 95082600: Amusement Park Rides – Water Park Amusements](https://busy.in/hsn/hsn-95082600/) | ₹13 Cr | | #3 | [HSN Code 95082900: Amusement park rides](https://busy.in/hsn/hsn-95082900/) | ₹8 Cr | | #4 | [HSN Code 95082200: Amusement Park Rides – Carousels, Swings & Roundabouts](https://busy.in/hsn/hsn-95082200/) | ₹2 Cr | | #5 | [HSN Code 95081000: Travelling circuses and travelling menageries](https://busy.in/hsn/hsn-95081000/) | < ₹1 Crore | | #6 | [HSN Code 95082500: Water park amusements](https://busy.in/hsn/hsn-95082500/) | < ₹1 Crore | | #6 | [HSN Code 95083000: Fairground Amusements](https://busy.in/hsn/hsn-95083000/) | < ₹1 Crore | | #8 | [HSN Code 95082400: Amusement Park Rides – Motion Simulators & Moving Theatres](https://busy.in/hsn/hsn-95082400/) | < ₹1 Crore | | #9 | HSN Code 95082100: Roller coasters (this hsn code) | < ₹1 Crore | | — | [HSN Code 95082300: Dodge’em cars: Amusement park rides](https://busy.in/hsn/hsn-95082300/) | Nil |