--- title: "HSN Code for Smoking Pipes & Cigar/Cigarette Holders & Parts | HSN 96140000 GST Rate" description: "Find HSN and GST Rates for 96140000 related to Smoking Pipes & Cigar/Cigarette Holders & Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-96140000/" --- # HSN Code 96140000: Smoking Pipes & Cigar/Cigarette Holders & Parts - [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/) - [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/) - [Sub-chapter 9614: Smoking pipes & cigar holders](https://busy.in/hsn/sub-chapter-9614/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof | 14% | 14% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 96140000 ? It includes Vacuum Flasks (>0.75L) ### How should mixed supplies be billed when Smoking Pipes & Cigar/Cigarette Holders & Parts is sold with other items? 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). ### Does packaging or labelling change the GST for Smoking Pipes & Cigar/Cigarette Holders & Parts? 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. ### How much GST applies to Smoking Pipes & Cigar/Cigarette Holders & Parts? Under HSN 96140000, Smoking Pipes & Cigar/Cigarette Holders & Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Smoking Pipes & Cigar/Cigarette Holders & Parts? 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 Smoking Pipes & Cigar/Cigarette Holders & Parts? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Smoking Pipes & Cigar/Cigarette Holders & Parts? 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 96140000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹104 Cr (−44.57% YoY) — 0.0028% of India's total exports - Imports: ₹6 Cr (−3.96% YoY) — 0.0001% of India's total imports - Trade balance: ₹98 Cr (Surplus); surplus rank #1621 of 12657 HSN codes - Share of Sub-Chapter 9614: 100.00% of its exports; import side 100.00% - Rank within Sub-Chapter 9614: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: -9.11% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2614 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +84.74% in FY 2019-20 - Contribution to Sub-Ch. 9614: 100.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 96140000 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. 9614 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9614 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 184.15 | 0.0081% | — | 100.00% | 7.92 | 0.0002% | — | 100.00% | +176.23 | #1388 | | FY 2019-20 | 340.19 | 0.0155% | +84.74% | 100.00% | 6.96 | 0.0002% | −12.12% | 100.00% | +333.23 | #896 | | FY 2020-21 | 172.23 | 0.0080% | −49.37% | 100.00% | 7.91 | 0.0003% | +13.65% | 100.00% | +164.32 | #1514 | | FY 2021-22 | 172.23 | 0.0055% | 0.00% | 100.00% | 8.15 | 0.0002% | +3.03% | 100.00% | +164.08 | #1798 | | FY 2022-23 | 143.69 | 0.0040% | −16.57% | 100.00% | 7.74 | 0.0001% | −5.03% | 100.00% | +135.95 | #2100 | | FY 2023-24 | 187.32 | 0.0052% | +30.36% | 100.00% | 6.57 | 0.0001% | −15.12% | 100.00% | +180.75 | #1843 | | FY 2024-25 | 103.83 | 0.0028% | −44.57% | 100.00% | 6.31 | 0.0001% | −3.96% | 100.00% | +97.52 | #2614 | - CAGR (7-year): exports -9.11%/yr, imports -3.72%/yr (consistently Surplus) ## Key trade insights: HSN Code 96140000 export-import analysis ### Export decline: -9.11% CAGR over 7 years India's exports under HSN Code 96140000 have declined at a compound annual rate of -9.11% over 7 fiscal years, falling from ₹184.15 Crore in FY 2018-19 to ₹103.83 Crore in FY 2024-25. ### HSN Code 96140000 ranked #2614 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 96140000 ranks #2614 out of 12657 HSN codes by total export value. Within Sub-Chapter 9614, it ranks #1 of 5. By trade surplus, it ranks #1621 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 96140000 exports The strongest single-year export movement for HSN Code 96140000 was recorded in FY 2019-20, when exports surged by 84.74% over the prior year. ### India maintains a trade surplus of ₹97.52 Crore in HSN Code 96140000 goods In FY 2024-25, India's exports of ₹103.83 Cr exceeded imports of ₹6.31 Cr, resulting in a trade surplus of ₹97.52 Crore — ranking #1621 of 12657 by surplus magnitude. ### Import growth of -3.72% CAGR signals stable import dependency for Smoking Pipes & Cigar/Cigarette Holders & Parts India's imports under HSN Code 96140000 have grown at -3.72% CAGR, reaching ₹6.31 Crore in FY 2024-25. ### HSN Code 96140000 contributes 100.00% of Sub-Chapter 9614 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 9614, HSN Code 96140000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 9614 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 96140000: Smoking Pipes & Cigar/Cigarette Holders & Parts (this hsn code) | ₹104 Cr | | — | [HSN Code 96142000: Base Metal Huble/Buble](https://busy.in/hsn/hsn-96142000/) | — | | — | [HSN Code 96149010: Coconut Shell Hookah](https://busy.in/hsn/hsn-96149010/) | — | | — | [HSN Code 96149020: Other Smoking Pipes/Holders/Parts](https://busy.in/hsn/hsn-96149020/) | — | | — | [HSN Code 96149090: Madhubani paintings (on textiles)](https://busy.in/hsn/hsn-96149090/) | — |