What products are classified under HSN 95089000 ?
It includes Textile yarn w/ rubber/plastic
HSN Code 95089000 represents Smoking Pipes/Pipe Bowls under GST classification. This code helps businesses identify Smoking Pipes/Pipe Bowls correctly for billing, taxation, and trade. With HSN Code 95089000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Smoking Pipes/Pipe Bowls.
HSN Code 95089000 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 | Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres other | 9% | 9% | 18% | 0% |
Description of goods
Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres other
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
Smoking Pipes/Pipe Bowls does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Travelling circuses and travelling menageries | |
| Amusement park rides and water park amusements : Roller coasters | |
| 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 |
Travelling circuses and travelling menageries
Amusement park rides and water park amusements : Roller coasters
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
It includes Textile yarn w/ rubber/plastic
Under HSN 95089000, Smoking Pipes/Pipe Bowls attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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 Smoking Pipes/Pipe Bowls; Nil for exempt items if applicable).
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.
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.