HSN code 95044000 is the 8-digit tariff item for playing cards, under heading 9504 and sub-heading 950440 (Chapter 95). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 95044000 at a glance
| Tariff item (8 digits) | 95044000 |
|---|---|
| Heading (4 digits) | 9504: Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment |
| Sub-heading (6 digits) | 950440: Playing cards |
| Chapter | 95: Toys, games and sports requisites; parts and accessories thereof |
| Description | Playing cards |
| GST rate | 5% or 18%, by description |
The rate for 95044000 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 617 for "Video game consoles and machines, articles of funfair, table or parlour games..."; 5% under 9/2025-CT(R), Schedule I, S. No. 498 for "Playing cards, chess board, carom board and other board games, like ludo, etc. (other...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 95044000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9504 | Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc. | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 617 |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 498 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 95044000 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 95044000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (9504) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (950440) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (95044000), 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 9504
- HSN 95042000: Articles and accessories for billiards of all kinds (5% or 18%)
- HSN 95043000: Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than... (5% or 18%)
- HSN 95045000: Video game consoles and machines, other than those of sub-heading 9504 29 (5% or 18%)
- HSN 95049010: Chess set, all types (video game consoles and machines, table or parlour games, including pintables... (5% or 18%)
- HSN 95049020: Carrom board, with or without coins and strikers (5% or 18%)
See every rate entry for the heading on the HSN 9504 page, or 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).