--- title: "HSN Code for Amusement Park Rides – Motion Simulators & Moving Theatres | HSN 95082400 GST Rate" description: "Find HSN and GST Rates for 95082400 related to Amusement Park Rides – Motion Simulators & Moving Theatres with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95082400/" --- # HSN Code 95082400: Amusement Park Rides – Motion Simulators & Moving Theatres - [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 : Motion simulators and moving theatres | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 95082400 ? It includes Mother-of-pearl articles ### How much GST applies to Amusement Park Rides – Motion Simulators & Moving Theatres? Under HSN 95082400, Amusement Park Rides – Motion Simulators & Moving Theatres attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Amusement Park Rides – Motion Simulators & Moving Theatres? 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 Amusement Park Rides – Motion Simulators & Moving Theatres? 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 – Motion Simulators & Moving Theatres? 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. ### Any common misclassification issue with Amusement Park Rides – Motion Simulators & Moving Theatres? 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 95082400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹11 Cr (−13.65% YoY) — 0.0002% of India's total imports - Trade balance: −₹10 Cr (Deficit); surplus rank #9107 of 12657 HSN codes - Share of Sub-Chapter 9508: 0.01% of its exports; import side 5.76% - Rank within Sub-Chapter 9508: #8 of 11 by export value; import-side #5 ### Key metrics - National export rank: #10305 of 12657 HSN codes by export value (FY 2024-25) - Contribution to Sub-Ch. 9508: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95082400 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 | Nil | 0.0000% | — | 0.00% | 2.93 | 0.0001% | — | 3.70% | −2.93 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 12.16 | 0.0002% | +315.02% | 7.87% | −12.16 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.01% | 10.50 | 0.0002% | −13.65% | 5.76% | −10.48 | #10305 | ## Key trade insights: HSN Code 95082400 export-import analysis ### Export snapshot for HSN Code 95082400 India exported ₹0.02 Crore worth of Amusement Park Rides – Motion Simulators & Moving Theatres in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 95082400 ranked #10305 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95082400 ranks #10305 out of 12657 HSN codes by total export value. Within Sub-Chapter 9508, it ranks #8 of 11. By trade surplus, it ranks #9107 of 12657. ### India records a trade deficit of ₹10.48 Crore in HSN Code 95082400 goods In FY 2024-25, India's imports of ₹10.50 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹10.48 Crore — ranking #9107 of 12657 by surplus magnitude. ### HSN Code 95082400 contributes 0.01% of Sub-Chapter 9508 exports — ranked #8 Among the 11 HSN codes under Sub-Chapter 9508, HSN Code 95082400 ranks #8 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.76% share (rank #5). ## 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 (this hsn code) | < ₹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 |