HSN Code 96140000 -- – Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts th (GST Rate 40%)

HSN Code 96140000

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

HSN96140000

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

40%
IGST
Schedule III
CGST20%
SGST/UTGST20%
CessNil
Chapter: Chapter 96 -- Miscellaneous manufactured articles
Heading: 9614
Subheading: 961400
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 th. 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.

Create an invoice with this code → See all items at 40% →

Related codes from Miscellaneous manufactured articles

96142000
Smoking pipes (including pipe bowls) and cigar or cigarette holders, a
40%
96149010
Smoking pipes (including pipe bowls) and cigar or cigarette holders, a
40%
96149020
Smoking pipes (including pipe bowls) and cigar or cigarette holders, a
40%
96149090
Smoking pipes (including pipe bowls) and cigar or cigarette holders, a
40%
96100000
Slates and boards, with writing or drawing surfaces, whether or not fr
18%

Frequently asked questions

What is HSN Code 96140000?
HSN Code 96140000 is the official Harmonized System of Nomenclature code for Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 96140000?
HSN Code 96140000 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 96140000 belong to?
HSN Code 96140000 falls under Chapter 96 -- Miscellaneous manufactured articles of the GST tariff.
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