--- title: "9508 HSN Code | HSN Code for Travelling circuses and amusements in India" description: "Know more about 9508 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9508 covering Travelling circuses and amusements." canonical: "https://busy.in/hsn/sub-chapter-9508/" --- # HSN Sub-chapter 9508: Travelling circuses and amusements Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres Part of [Chapter 95: Toys/Games & Sports Requisites](https://busy.in/hsn/chapter-95/). - Current GST rate: 12% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 95081000 | [Travelling circuses and travelling menageries](https://busy.in/hsn/hsn-95081000/) | | 95082100 | [Roller coasters](https://busy.in/hsn/hsn-95082100/) | | 95082200 | [Amusement Park Rides – Carousels, Swings & Roundabouts](https://busy.in/hsn/hsn-95082200/) | | 95082300 | [Dodge’em cars: Amusement park rides](https://busy.in/hsn/hsn-95082300/) | | 95082400 | [Amusement Park Rides – Motion Simulators & Moving Theatres](https://busy.in/hsn/hsn-95082400/) | | 95082500 | [Water park amusements](https://busy.in/hsn/hsn-95082500/) | | 95082600 | [Amusement Park Rides – Water Park Amusements](https://busy.in/hsn/hsn-95082600/) | | 95082900 | [Amusement park rides](https://busy.in/hsn/hsn-95082900/) | | 95083000 | [Fairground Amusements](https://busy.in/hsn/hsn-95083000/) | | 95084000 | [Traveling Theaters](https://busy.in/hsn/hsn-95084000/) | | 95089000 | [Smoking Pipes/Pipe Bowls](https://busy.in/hsn/hsn-95089000/) | ## Frequently asked questions ### What products are classified under HSN 9508 It includes Travelling circuses and amusements ### How do I bill a kit or combo that includes Travelling circuses and amusements? 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. ### If I repair and return Travelling circuses and amusements, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### What are the e‑way bill and e‑invoice points while moving Travelling circuses and amusements? 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. ### Any special steps when selling Travelling circuses and amusements through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### Can reverse charge ever apply to transactions involving Travelling circuses and amusements? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Travelling circuses and amusements are forward charge. Check the current notifications for any special cases before deciding. ## India's trade performance: HSN Sub-Chapter 9508 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹141 Cr (+110.51% YoY) — 0.0038% of India's total exports - Imports: ₹182 Cr (+18.03% YoY) — 0.0030% of India's total imports - Trade balance: −₹41 Cr (Deficit); surplus rank #656 of 1233 sub-chapters - Share of Chapter 95: 2.93% of its exports; import side 3.95% - Rank within Chapter 95: #5 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: 29.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #777 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +172.12% in FY 2023-24 - Contribution to Ch. 95: 2.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9508 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 | 30.31 | 0.0013% | — | 1.04% | 153.89 | 0.0043% | — | 3.41% | −123.58 | #899 | | FY 2019-20 | 36.27 | 0.0016% | +19.66% | 1.27% | 63.29 | 0.0019% | −58.87% | 1.59% | −27.02 | #880 | | FY 2020-21 | 34.23 | 0.0016% | −5.62% | 1.15% | 65.00 | 0.0022% | +2.70% | 2.16% | −30.77 | #888 | | FY 2021-22 | 61.53 | 0.0020% | +79.75% | 1.51% | 37.81 | 0.0008% | −41.83% | 1.29% | +23.72 | #852 | | FY 2022-23 | 24.64 | 0.0007% | −59.95% | 0.59% | 79.12 | 0.0014% | +109.26% | 2.33% | −54.48 | #963 | | FY 2023-24 | 67.05 | 0.0019% | +172.12% | 1.55% | 154.56 | 0.0028% | +95.35% | 3.61% | −87.51 | #865 | | FY 2024-25 | 141.15 | 0.0038% | +110.51% | 2.93% | 182.42 | 0.0030% | +18.03% | 3.95% | −41.27 | #777 | - CAGR (7-year): exports 29.23%/yr, imports 2.88%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9508 export-import analysis ### Consistent export growth: 29.23% CAGR over 7 years India's exports under HSN Sub-Chapter 9508 have grown at a compound annual rate of 29.23% over 7 fiscal years, rising from ₹30.31 Crore in FY 2018-19 to ₹141.15 Crore in FY 2024-25. ### HSN Sub-Chapter 9508 ranked #777 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9508 ranks #777 out of 1233 sub-chapters by total export value. Within Chapter 95, it ranks #5 of 6. By trade surplus, it ranks #656 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9508 exports The strongest single-year export movement for HSN Sub-Chapter 9508 was recorded in FY 2023-24, when exports surged by 172.12% over the prior year. ### India records a trade deficit of ₹41.27 Crore in HSN Sub-Chapter 9508 goods In FY 2024-25, India's imports of ₹182.42 Cr exceeded exports of ₹141.15 Cr, resulting in a trade deficit of ₹41.27 Crore — ranking #656 of 1233 by surplus magnitude. ### Import growth of 2.88% CAGR signals stable import dependency for Travelling circuses and amusements India's imports under HSN Sub-Chapter 9508 have grown at 2.88% CAGR, reaching ₹182.42 Crore in FY 2024-25. ### HSN Sub-Chapter 9508 contributes 2.93% of Chapter 95 exports — ranked #5 Among the 6 sub-chapters under Chapter 95, HSN Sub-Chapter 9508 ranks #5 by export value — accounting for 2.93% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.95% share (rank #4). ## 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](https://busy.in/hsn/sub-chapter-9504/) | ₹317 Cr | | #5 | HSN Sub-Chapter 9508: Travelling circuses and amusements (this hsn sub-chapter) | ₹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/) | | 9504 | [Video game consoles & machines](https://busy.in/hsn/sub-chapter-9504/) | | 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/) |