What products are classified under HSN 9504
It includes Video game consoles & machines
HSN Sub Chapter 9504 represents Video game consoles & machines under GST classification. This code helps businesses identify Video game consoles & machines correctly for billing, taxation, and trade. With HSN Sub Chapter 9504, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Video game consoles & machines.
GST Rate for Video game consoles & machines under HSN Code 9504. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 95 | 9504 | Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, bank notes, bank cards, tokens or by any other means of payment | 40% | 18% |
Chapter: 95
Description: Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, bank notes, bank cards, tokens or by any other means of payment
Following Tariff HSN code falls under Video game consoles & machines:
| Tariff HSN | Description |
|---|---|
| Articles and accessories for billiards of all kinds | |
| Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment | |
| Playing cards | |
| Video game consoles and machines, other than those of sub-heading 9504 30 | |
| Other : Chess set, all types | |
| Other : Carrom board, with or without coins and strikers | |
| Other : Other (Other Board Games) |
Articles and accessories for billiards of all kinds
Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment
Playing cards
Video game consoles and machines, other than those of sub-heading 9504 30
Other : Chess set, all types
Other : Carrom board, with or without coins and strikers
Other : Other (Other Board Games)
| Order Number | Description |
|---|---|
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Shri M. Srinivas And Others (Naa (National Anti Profiteering Authority), ) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) |
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Shri M. Srinivas And Others (Naa (National Anti Profiteering Authority), )
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
It includes Video game consoles & machines
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
If your outward supply of Video game consoles & machines is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
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.