---
title: "HSN Code for Base Metal Huble/Buble | HSN 96142000 GST Rate"
description: "Find HSN and GST Rates for 96142000 related to Base Metal Huble/Buble with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96142000/"
---

# HSN Code 96142000: Base Metal Huble/Buble

- [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 pipes and pipe bowls | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96142000 ?

It includes Tufted man-made fibre carpets

### Can we claim ITC on inputs used to trade Base Metal Huble/Buble?

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

### How should mixed supplies be billed when Base Metal Huble/Buble is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Base Metal Huble/Buble; Nil for exempt items if applicable).

### Any common misclassification issue with Base Metal Huble/Buble?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Base Metal Huble/Buble?

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.

### Does packaging or labelling change the GST for Base Metal Huble/Buble?

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.