HSN code 961400
Sub-heading in chapter 96 — Miscellaneous manufactured articles
Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Sub-heading (6 digits) |
| Section | Section XX — Miscellaneous manufactured articles (furniture, toys, etc.) |
| Chapter 96 | Miscellaneous manufactured articles |
| Heading 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof |
| Sub-heading 961400 | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof |
1 code under HSN 961400
Using HSN 961400 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9614) on B2B invoices, and a business above ₹5 crore must show 6 digits (961400) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 961400?
HSN code 961400 is the sub-heading for: Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof.
What is the GST rate for HSN 961400?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 961400 before invoicing.
How many digits of HSN 961400 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9614) on B2B invoices. Above ₹5 crore: 6 digits (961400) on all invoices.