---
title: "HSN Code for Coconut Shell Hookah | HSN 96149010 GST Rate"
description: "Find HSN and GST Rates for 96149010 related to Coconut Shell Hookah with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-96149010/"
---

# HSN Code 96149010: Coconut Shell Hookah

- [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 - other : huble and buble of base metal | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 96149010 ?

It includes Lab grown diamonds

### Any common misclassification issue with Coconut Shell Hookah?

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 Coconut Shell Hookah?

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.

### How should mixed supplies be billed when Coconut Shell Hookah is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coconut Shell Hookah; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Coconut Shell Hookah?

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

### How much GST applies to Coconut Shell Hookah?

Under HSN 96149010, Coconut Shell Hookah attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Coconut Shell Hookah?

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.