---
title: "9614 HSN Code | HSN Code for Smoking pipes & cigar holders in India"
description: "Know more about 9614 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9614 covering Smoking pipes & cigar holders."
canonical: "https://busy.in/hsn/sub-chapter-9614/"
---

# HSN Sub-chapter 9614: Smoking pipes & cigar holders

Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof

Part of [Chapter 96: Miscellaneous Manufactured Items](https://busy.in/hsn/chapter-96/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 96140000 | [Smoking Pipes & Cigar/Cigarette Holders & Parts](https://busy.in/hsn/hsn-96140000/) |
| 96142000 | [Base Metal Huble/Buble](https://busy.in/hsn/hsn-96142000/) |
| 96149010 | [Coconut Shell Hookah](https://busy.in/hsn/hsn-96149010/) |
| 96149020 | [Other Smoking Pipes/Holders/Parts](https://busy.in/hsn/hsn-96149020/) |
| 96149090 | [Madhubani paintings (on textiles)](https://busy.in/hsn/hsn-96149090/) |

## Frequently asked questions

### What products are classified under HSN 9614

It includes Smoking pipes & cigar holders

### If I repair and return Smoking pipes & cigar holders, 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.

### How do I bill a kit or combo that includes Smoking pipes & cigar holders?

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.

### What misclassification mistakes happen with Smoking pipes & cigar holders?

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.

### Do spares or accessories of Smoking pipes & cigar holders follow the same HSN?

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.

### Is the composition scheme suitable if I mainly trade Smoking pipes & cigar holders?

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.

## India's trade performance: HSN Sub-Chapter 9614 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹104 Cr (−44.57% YoY) — 0.0028% of India's total exports
- Imports: ₹6 Cr (−3.96% YoY) — 0.0001% of India's total imports
- Trade balance: ₹98 Cr (Surplus); surplus rank #388 of 1233 sub-chapters
- Share of Chapter 96: 1.67% of its exports; import side 0.11%
- Rank within Chapter 96: #8 of 20 by export value; import-side #19

### Key metrics

- Export CAGR: -9.11% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #821 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +84.74% in FY 2019-20
- Contribution to Ch. 96: 1.67% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9614

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. 96 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 96 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 184.15 | 0.0080% | — | 4.26% | 7.92 | 0.0002% | — | 0.17% | +176.23 | #617 |
| FY 2019-20 | 340.19 | 0.0154% | +84.74% | 7.71% | 6.96 | 0.0002% | −12.12% | 0.16% | +333.23 | #497 |
| FY 2020-21 | 172.23 | 0.0080% | −49.37% | 4.44% | 7.91 | 0.0003% | +13.65% | 0.18% | +164.32 | #632 |
| FY 2021-22 | 172.23 | 0.0055% | 0.00% | 3.38% | 8.15 | 0.0002% | +3.03% | 0.15% | +164.08 | #688 |
| FY 2022-23 | 143.69 | 0.0040% | −16.57% | 2.35% | 7.74 | 0.0001% | −5.03% | 0.13% | +135.95 | #747 |
| FY 2023-24 | 187.32 | 0.0052% | +30.36% | 3.13% | 6.57 | 0.0001% | −15.12% | 0.11% | +180.75 | #705 |
| FY 2024-25 | 103.83 | 0.0028% | −44.57% | 1.67% | 6.31 | 0.0001% | −3.96% | 0.11% | +97.52 | #821 |

- CAGR (7-year): exports -9.11%/yr, imports -3.72%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 9614 export-import analysis

### Export decline: -9.11% CAGR over 7 years

India's exports under HSN Sub-Chapter 9614 have declined at a compound annual rate of -9.11% over 7 fiscal years, falling from ₹184.15 Crore in FY 2018-19 to ₹103.83 Crore in FY 2024-25.

### HSN Sub-Chapter 9614 ranked #821 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9614 ranks #821 out of 1233 sub-chapters by total export value. Within Chapter 96, it ranks #8 of 20. By trade surplus, it ranks #388 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 9614 exports

The strongest single-year export movement for HSN Sub-Chapter 9614 was recorded in FY 2019-20, when exports surged by 84.74% over the prior year.

### India maintains a trade surplus of ₹97.52 Crore in HSN Sub-Chapter 9614 goods

In FY 2024-25, India's exports of ₹103.83 Cr exceeded imports of ₹6.31 Cr, resulting in a trade surplus of ₹97.52 Crore — ranking #388 of 1233 by surplus magnitude.

### Import growth of -3.72% CAGR signals stable import dependency for Smoking pipes & cigar holders

India's imports under HSN Sub-Chapter 9614 have grown at -3.72% CAGR, reaching ₹6.31 Crore in FY 2024-25.

### HSN Sub-Chapter 9614 contributes 1.67% of Chapter 96 exports — ranked #8

Among the 20 sub-chapters under Chapter 96, HSN Sub-Chapter 9614 ranks #8 by export value — accounting for 1.67% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.11% share (rank #19).

## Related Sub-Chapters in Chapter 96

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9608: Ball point pens, markers, pencils](https://busy.in/hsn/sub-chapter-9608/) | ₹2,140 Cr |
| #2 | [HSN Sub-Chapter 9602: Carving materials](https://busy.in/hsn/sub-chapter-9602/) | ₹1,341 Cr |
| #3 | [HSN Sub-Chapter 9603: Brooms, Brushes, Hand-operated sweepers](https://busy.in/hsn/sub-chapter-9603/) | ₹956 Cr |
| #4 | [HSN Sub-Chapter 9609: Writing instruments](https://busy.in/hsn/sub-chapter-9609/) | ₹476 Cr |
| #5 | [HSN Sub-Chapter 9619: Sanitary pads & similar articles](https://busy.in/hsn/sub-chapter-9619/) | ₹371 Cr |
| #6 | [HSN Sub-Chapter 9606: Buttons & fasteners](https://busy.in/hsn/sub-chapter-9606/) | ₹222 Cr |
| #7 | [HSN Sub-Chapter 9607: Slide Fasteners](https://busy.in/hsn/sub-chapter-9607/) | ₹169 Cr |
| #8 | HSN Sub-Chapter 9614: Smoking pipes & cigar holders (this hsn sub-chapter) | ₹104 Cr |
| #9 | [HSN Sub-Chapter 9601: Worked animal materials & carvings](https://busy.in/hsn/sub-chapter-9601/) | ₹83 Cr |
| #10 | [HSN Sub-Chapter 9615: Hair Accessories](https://busy.in/hsn/sub-chapter-9615/) | ₹81 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9601 | [Worked animal materials & carvings](https://busy.in/hsn/sub-chapter-9601/) |
| 9602 | [Carving materials](https://busy.in/hsn/sub-chapter-9602/) |
| 9603 | [Brooms, Brushes, Hand-operated sweepers](https://busy.in/hsn/sub-chapter-9603/) |
| 9604 | [Hand sieves & riddles](https://busy.in/hsn/sub-chapter-9604/) |
| 9605 | [Personal toilet travel sets](https://busy.in/hsn/sub-chapter-9605/) |
| 9606 | [Buttons & fasteners](https://busy.in/hsn/sub-chapter-9606/) |
| 9607 | [Slide Fasteners](https://busy.in/hsn/sub-chapter-9607/) |
| 9608 | [Ball point pens, markers, pencils](https://busy.in/hsn/sub-chapter-9608/) |
| 9609 | [Writing instruments](https://busy.in/hsn/sub-chapter-9609/) |
| 9610 | [Slates & Boards with writing surfaces](https://busy.in/hsn/sub-chapter-9610/) |
| 9611 | [Stamps, hand-operated composing sticks](https://busy.in/hsn/sub-chapter-9611/) |
| 9612 | [Inked Ribbons & Ink-pads](https://busy.in/hsn/sub-chapter-9612/) |
| 9613 | [Lighters & parts](https://busy.in/hsn/sub-chapter-9613/) |
| 9615 | [Hair Accessories](https://busy.in/hsn/sub-chapter-9615/) |
| 9616 | [Scents, Sprays, Powder-Puffs](https://busy.in/hsn/sub-chapter-9616/) |
| 9617 | [Vacuum flasks & vessels](https://busy.in/hsn/sub-chapter-9617/) |
| 9618 | [Tailors dummies & displays](https://busy.in/hsn/sub-chapter-9618/) |
| 9619 | [Sanitary pads & similar articles](https://busy.in/hsn/sub-chapter-9619/) |
| 9620 | [Monopods, bipods, tripods & similar](https://busy.in/hsn/sub-chapter-9620/) |