HSN code 95029100 is the 8-digit tariff item for garments and accessories therefor, foot-wear and headgear (omitted, dolls representing only human beings, dolls, whether or not dressed, parts and accessories), under heading 9502 and sub-heading 950291 (Chapter 95). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 95029100 at a glance
| Tariff item (8 digits) | 95029100 |
|---|---|
| Heading (4 digits) | 9502: Omitted |
| Sub-heading (6 digits) | 950291 |
| Chapter | 95: Toys, games and sports requisites; parts and accessories thereof |
| Description | Garments and accessories therefor, foot-wear and headgear (omitted, dolls representing only human beings, dolls, whether or not dressed, parts and accessories) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
No entry of the GST goods rate schedules names tariff item 95029100, sub-heading 950291 or heading 9502, so it falls under the residual entry, Schedule II S. No. 639 of Notification 9/2025-Central Tax (Rate), at 18%. A lower rate applies only if an "Any Chapter" entry or the nil-rated list describes the goods by name.
Worked example: a ₹1,000 sale under HSN 95029100
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9502) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (950291) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (95029100), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 9502
- HSN 95021010: Dolls, whether or not dressed, of wood (omitted, dolls representing only human beings) (18%)
- HSN 95021020: Dolls, whether or not dressed, of metal (omitted, dolls representing only human beings) (18%)
- HSN 95021030: Dolls, whether or not dressed, of plastics (omitted, dolls representing only human beings) (18%)
- HSN 95021090: Dolls, whether or not dressed: other (omitted, dolls representing only human beings) (18%)
- HSN 95029900: Parts and accessories: other (omitted, dolls representing only human beings, dolls, whether or not dressed) (18%)
Browse all Chapter 95 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).