What products are classified under HSN 9614
It includes Smoking pipes & cigar holders
HSN Sub Chapter 9614 represents Smoking pipes & cigar holders under GST classification. This code helps businesses identify Smoking pipes & cigar holders correctly for billing, taxation, and trade. With HSN Sub Chapter 9614, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Smoking pipes & cigar holders.
GST Rate for Smoking pipes & cigar holders under HSN Code 9614. 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 |
|---|---|---|---|---|
| 96 | 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof | 18% | 18% |
Chapter: 96
Description: Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof
Following Tariff HSN code falls under Smoking pipes & cigar holders:
| Tariff HSN | Description |
|---|---|
| Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof | |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof pipes and pipe bowls | |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : huble and buble of base metal | |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : hookah of coconut shell | |
| Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : other |
Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof pipes and pipe bowls
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : huble and buble of base metal
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : hookah of coconut shell
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : other
It includes Smoking pipes & cigar holders
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.
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.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.
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.