What products are classified under HSN 96140000 ?
It includes Vacuum Flasks (>0.75L)
HSN Code 96140000 represents Smoking Pipes & Cigar/Cigarette Holders & Parts under GST classification. This code helps businesses identify Smoking Pipes & Cigar/Cigarette Holders & Parts correctly for billing, taxation, and trade. With HSN Code 96140000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Smoking Pipes & Cigar/Cigarette Holders & Parts.
HSN Code 96140000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 96 | Miscellaneous manufactured articles | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof | 14% | 14% | 18% | 0% |
Smoking Pipes & Cigar/Cigarette Holders & Parts does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof pipes and pipe bowls | |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : huble and buble of base metal | |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : hookah of coconut shell | |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : other |
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof pipes and pipe bowls
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : huble and buble of base metal
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : hookah of coconut shell
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : other
It includes Vacuum Flasks (>0.75L)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Smoking Pipes & Cigar/Cigarette Holders & Parts; 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.
Under HSN 96140000, Smoking Pipes & Cigar/Cigarette Holders & Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.