GST Rate for HSN 9504
Specific items under 9504
| HSN Code | Description | GST Rate |
|---|---|---|
| 950420 | ARTICLES AND ACCESSORIES FOR BILLIARDS OF ALL KINDS | 18% |
| 950430 | OTHER GAMES, OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT, OTHER THAN AUTOMATIC BOWLING ALLEY EQUIPMENT | 18% |
| 950440 | PLAYING CARDS | 18% |
| 950450 | VIDEO GAME CONSOLES AND MACHINES, OTHER THAN THOSE OF SUB-HEADING 9504 29 | 18% |
| 950490 | OTHER : | 18% |
| 95042000 | ARTICLES AND ACCESSORIES FOR BILLIARDS OF ALL KINDS | 18% |
| 95043000 | OTHER GAMES, OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT, OTHER THAN AUTOMATIC BOWLING ALLEY EQUIPMENT | 18% |
| 95044000 | PLAYING CARDS | 18% |
| 95045000 | VIDEO GAME CONSOLES AND MACHINES, OTHER THAN THOSE OF SUB-HEADING 9504 29 | 18% |
| 95049010 | CHESS SET, ALL TYPES | 18% |
| 95049020 | CARROM BOARD, WITH OR WITHOUT COINS AND STRIKERS | 18% |
| 95049090 | OTHER | 18% |
Tax calculator for HSN 9504
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 95 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 9504
What is the GST rate for HSN 9504?▾
GST rate for HSN 9504 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 9504 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 9504
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 95.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.