HSN Code 96149090 -- – Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts t (GST Rate 40%)

HSN Code 96149090

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : other

HSN96149090

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : other

40%
IGST
Schedule III
CGST20%
SGST/UTGST20%
CessNil
Heading: 9614
Subheading: 961490
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts t. GST is charged at 40% (IGST for inter-state, or CGST 20% + SGST 20% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 96149090?
HSN Code 96149090 is the official Harmonized System of Nomenclature code for Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof - other : other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 96149090?
HSN Code 96149090 attracts GST at 40% (IGST). For intra-state supplies, this is split as CGST 20% + SGST 20%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 96149090 belong to?
HSN Code 96149090 falls under Chapter 96 -- Miscellaneous manufactured articles of the GST tariff.
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