---
title: "HSN Code for Smoking Pipes/Pipe Bowls | HSN 95089000 GST Rate"
description: "Find HSN and GST Rates for 95089000 related to Smoking Pipes/Pipe Bowls with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95089000/"
---

# HSN Code 95089000: Smoking Pipes/Pipe Bowls

- [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 |
| --- | --- | --- | --- | --- |
| Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 95089000 ?

It includes Textile yarn w/ rubber/plastic

### How much GST applies to Smoking Pipes/Pipe Bowls?

Under HSN 95089000, Smoking Pipes/Pipe Bowls attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Smoking Pipes/Pipe Bowls?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Smoking Pipes/Pipe Bowls?

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 Smoking Pipes/Pipe Bowls?

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 Smoking Pipes/Pipe Bowls is sold with other items?

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).

### Does packaging or labelling change the GST for Smoking Pipes/Pipe Bowls?

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.