961400Sub-heading (6-digit)Section XX

HSN Code 961400Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof

Full GST classification for Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

HSN Code

961400

Chapter

96

Digits

6-digit

Section

XX

What is HSN Code 961400?

HSN code 961400 is the Harmonized System of Nomenclature classification for Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.

This code belongs to Chapter 96 — Miscellaneous Manufactured Articles, which is part of Section XX: Miscellaneous Manufactured Articles. Every GST-registered business supplying smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof must quote HSN 961400 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 961400

LevelCodeDescription
Chapter96miscellaneous manufactured articles
Heading9614smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof
Sub-heading961400smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof

GST rate for HSN 961400

Goods under HSN 961400 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof

HSN Code 961400 — FAQs

What is HSN code 961400?

HSN code 961400 classifies "Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof" under India's GST regime. It falls under Chapter 96 (Miscellaneous Manufactured Articles) of the Harmonized System of Nomenclature.

How many digits is HSN code 961400?

961400 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 961400?

Goods under HSN 961400 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders And Parts Thereof.

Which chapter does HSN code 961400 belong to?

HSN 961400 belongs to Chapter 96 — Miscellaneous Manufactured Articles, part of Section XX: Miscellaneous Manufactured Articles.

Auto-fill HSN 961400 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.