--- title: "HSN Code for Amusement Park Rides – Carousels, Swings & Roundabouts | HSN 95082200 GST Rate" description: "Find HSN and GST Rates for 95082200 related to Amusement Park Rides – Carousels, Swings & Roundabouts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95082200/" --- # HSN Code 95082200: Amusement Park Rides – Carousels, Swings & Roundabouts - [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 : Carousels, swings and roundabouts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 95082200 ? It includes Worked Ivory And Articles Of Ivory ### How much GST applies to Amusement Park Rides – Carousels, Swings & Roundabouts? Under HSN 95082200, Amusement Park Rides – Carousels, Swings & Roundabouts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Amusement Park Rides – Carousels, Swings & Roundabouts? 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. ### Do e‑way bill and e‑invoice apply for Amusement Park Rides – Carousels, Swings & Roundabouts? 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. ### Can we claim ITC on inputs used to trade Amusement Park Rides – Carousels, Swings & Roundabouts? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Amusement Park Rides – Carousels, Swings & Roundabouts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Amusement Park Rides – Carousels, Swings & Roundabouts; Nil for exempt items if applicable). ### Any common misclassification issue with Amusement Park Rides – Carousels, Swings & Roundabouts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 95082200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−46.48% YoY) — 0.0001% of India's total exports - Imports: ₹40 Cr (+160.33% YoY) — 0.0007% of India's total imports - Trade balance: −₹38 Cr (Deficit); surplus rank #10031 of 12657 HSN codes - Share of Sub-Chapter 9508: 1.51% of its exports; import side 21.91% - Rank within Sub-Chapter 9508: #4 of 11 by export value; import-side #2 ### Key metrics - National export rank: #7546 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −46.48% in FY 2024-25 - Contribution to Sub-Ch. 9508: 1.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95082200 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 | 18.20 | 0.0005% | — | 73.86% | 2.92 | 0.0001% | — | 3.69% | +15.28 | #4796 | | FY 2023-24 | 3.98 | 0.0001% | −78.13% | 5.94% | 15.35 | 0.0003% | +425.68% | 9.93% | −11.37 | #6845 | | FY 2024-25 | 2.13 | 0.0001% | −46.48% | 1.51% | 39.96 | 0.0007% | +160.33% | 21.91% | −37.83 | #7546 | ## Key trade insights: HSN Code 95082200 export-import analysis ### Export snapshot for HSN Code 95082200 India exported ₹2.13 Crore worth of Amusement Park Rides – Carousels, Swings & Roundabouts in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 95082200 ranked #7546 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95082200 ranks #7546 out of 12657 HSN codes by total export value. Within Sub-Chapter 9508, it ranks #4 of 11. By trade surplus, it ranks #10031 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 95082200 exports The strongest single-year export movement for HSN Code 95082200 was recorded in FY 2024-25, when exports declined by 46.48% over the prior year. ### India records a trade deficit of ₹37.83 Crore in HSN Code 95082200 goods In FY 2024-25, India's imports of ₹39.96 Cr exceeded exports of ₹2.13 Cr, resulting in a trade deficit of ₹37.83 Crore — ranking #10031 of 12657 by surplus magnitude. ### HSN Code 95082200 contributes 1.51% of Sub-Chapter 9508 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 9508, HSN Code 95082200 ranks #4 by export value — accounting for 1.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.91% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-95082100/) | < ₹1 Crore | | — | [HSN Code 95082300: Dodge’em cars: Amusement park rides](https://busy.in/hsn/hsn-95082300/) | Nil |