HSN code 96140000 is the 8-digit tariff item for smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof, under heading 9614 and sub-heading 961400 (Chapter 96). GST is 40%: 20% CGST + 20% SGST within a state, or 40% IGST to another state. Rates as of 2026-10-21.
HSN 96140000 at a glance
| Tariff item (8 digits) | 96140000 |
|---|---|
| Heading (4 digits) | 9614: Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof |
| Sub-heading (6 digits) | 961400: Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof |
| Chapter | 96: Miscellaneous manufactured articles |
| Description | Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof |
| GST rate | 40% |
| Within the state | 20% CGST + 20% SGST (or UTGST) |
| To another state | 40% IGST |
9/2025-CT(R), Schedule III, S. No. 12 (HSN 9614) covers "Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof" at 40%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | 40% | 20% + 20% | 9/2025-CT(R), Schedule III, S. No. 12 |
Worked example: a ₹1,000 sale under HSN 96140000
Taxable value ₹1,000.00. Within your state: CGST ₹200.00 + SGST ₹200.00 = ₹400.00, invoice total ₹1,400.00. To a buyer in another state: IGST ₹400.00, 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 (9614) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (961400) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (96140000), 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 9614
- HSN 96142000: Pipes and pipe bowls (smoking pipes and cigar or cigarette holders and parts thereof) (40%)
- HSN 96149010: Huble and buble of base metal (40%)
- HSN 96149020: Hookah of coconut shell (smoking pipes and cigar or cigarette holders and parts thereof) (40%)
- HSN 96149090: Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof: other (40%)
See every rate entry for the heading on the HSN 9614 page, or all Chapter 96 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).