--- title: "9504 HSN Code | HSN Code for Video game consoles & machines in India" description: "Know more about 9504 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9504 covering Video game consoles & machines." canonical: "https://busy.in/hsn/sub-chapter-9504/" --- # HSN Sub-chapter 9504: Video game consoles & machines 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 Part of [Chapter 95: Toys/Games & Sports Requisites](https://busy.in/hsn/chapter-95/). - Current GST rate: 40% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 95042000 | [Billiards articles and accessories](https://busy.in/hsn/hsn-95042000/) | | 95043000 | [Coin/Banknote/Card Operated Games](https://busy.in/hsn/hsn-95043000/) | | 95044000 | [Playing Cards](https://busy.in/hsn/hsn-95044000/) | | 95045000 | [Video Game Consoles & Machines (Excluding Sub-heading 950430)](https://busy.in/hsn/hsn-95045000/) | | 95049010 | [Other \| Chess Set, All Types](https://busy.in/hsn/hsn-95049010/) | | 95049020 | [Carrom board with coins & strikers](https://busy.in/hsn/hsn-95049020/) | | 95049090 | [Board Games](https://busy.in/hsn/hsn-95049090/) | ## Frequently asked questions ### What products are classified under HSN 9504 It includes Video game consoles & machines ### What are the e‑way bill and e‑invoice points while moving 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. ### Is the composition scheme suitable if I mainly trade Video game consoles & machines? 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. ### Can I claim ITC on inputs and services used for Video game consoles & machines? 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. ### How do I bill a kit or combo that includes Video game consoles & machines? 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. ### Does MRP, weight or pack size change GST treatment for Video game consoles & machines? 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. ## India's trade performance: HSN Sub-Chapter 9504 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹317 Cr (+14.81% YoY) — 0.0086% of India's total exports - Imports: ₹987 Cr (−3.96% YoY) — 0.0162% of India's total imports - Trade balance: −₹670 Cr (Deficit); surplus rank #909 of 1233 sub-chapters - Share of Chapter 95: 6.58% of its exports; import side 21.40% - Rank within Chapter 95: #4 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 14.69% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #616 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +39.42% in FY 2019-20 - Contribution to Ch. 95: 6.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9504 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 Ch. 95 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 95 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 139.40 | 0.0061% | — | 4.77% | 371.47 | 0.0103% | — | 8.22% | −232.07 | #662 | | FY 2019-20 | 194.35 | 0.0088% | +39.42% | 6.80% | 342.52 | 0.0102% | −7.79% | 8.62% | −148.17 | #598 | | FY 2020-21 | 190.79 | 0.0089% | −1.83% | 6.41% | 281.56 | 0.0097% | −17.80% | 9.35% | −90.77 | #609 | | FY 2021-22 | 240.96 | 0.0077% | +26.30% | 5.92% | 408.52 | 0.0089% | +45.09% | 13.96% | −167.56 | #631 | | FY 2022-23 | 276.56 | 0.0076% | +14.77% | 6.64% | 611.21 | 0.0106% | +49.62% | 18.02% | −334.65 | #626 | | FY 2023-24 | 276.29 | 0.0076% | −0.10% | 6.38% | 1,027.75 | 0.0183% | +68.15% | 23.98% | −751.46 | #635 | | FY 2024-25 | 317.21 | 0.0086% | +14.81% | 6.58% | 987.10 | 0.0162% | −3.96% | 21.40% | −669.89 | #616 | - CAGR (7-year): exports 14.69%/yr, imports 17.69%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9504 export-import analysis ### Consistent export growth: 14.69% CAGR over 7 years India's exports under HSN Sub-Chapter 9504 have grown at a compound annual rate of 14.69% over 7 fiscal years, rising from ₹139.40 Crore in FY 2018-19 to ₹317.21 Crore in FY 2024-25. ### HSN Sub-Chapter 9504 ranked #616 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9504 ranks #616 out of 1233 sub-chapters by total export value. Within Chapter 95, it ranks #4 of 6. By trade surplus, it ranks #909 of 1233. ### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 9504 exports The strongest single-year export movement for HSN Sub-Chapter 9504 was recorded in FY 2019-20, when exports surged by 39.42% over the prior year. ### India records a trade deficit of ₹669.89 Crore in HSN Sub-Chapter 9504 goods In FY 2024-25, India's imports of ₹987.10 Cr exceeded exports of ₹317.21 Cr, resulting in a trade deficit of ₹669.89 Crore — ranking #909 of 1233 by surplus magnitude. ### Import growth of 17.69% CAGR signals rising demand for Video game consoles & machines India's imports under HSN Sub-Chapter 9504 have grown at 17.69% CAGR, reaching ₹987.10 Crore in FY 2024-25. ### HSN Sub-Chapter 9504 contributes 6.58% of Chapter 95 exports — ranked #4 Among the 6 sub-chapters under Chapter 95, HSN Sub-Chapter 9504 ranks #4 by export value — accounting for 6.58% of the chapter's total exports in FY 2024-25. On the import side, it holds 21.40% share (rank #2). ## Related Sub-Chapters in Chapter 95 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 9506: Sports & gym equipment, swimming pools](https://busy.in/hsn/sub-chapter-9506/) | ₹1,664 Cr | | #2 | [HSN Sub-Chapter 9503: Wheeled toys, dolls & models](https://busy.in/hsn/sub-chapter-9503/) | ₹1,431 Cr | | #3 | [HSN Sub-Chapter 9505: Carnival & entertainment articles](https://busy.in/hsn/sub-chapter-9505/) | ₹1,180 Cr | | #4 | HSN Sub-Chapter 9504: Video game consoles & machines (this hsn sub-chapter) | ₹317 Cr | | #5 | [HSN Sub-Chapter 9508: Travelling circuses and amusements](https://busy.in/hsn/sub-chapter-9508/) | ₹141 Cr | | #6 | [HSN Sub-Chapter 9507: Fishing Rods, Hooks, Nets, Decoys](https://busy.in/hsn/sub-chapter-9507/) | ₹88 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 9503 | [Wheeled toys, dolls & models](https://busy.in/hsn/sub-chapter-9503/) | | 9505 | [Carnival & entertainment articles](https://busy.in/hsn/sub-chapter-9505/) | | 9506 | [Sports & gym equipment, swimming pools](https://busy.in/hsn/sub-chapter-9506/) | | 9507 | [Fishing Rods, Hooks, Nets, Decoys](https://busy.in/hsn/sub-chapter-9507/) | | 9508 | [Travelling circuses and amusements](https://busy.in/hsn/sub-chapter-9508/) |