HSN code 9614 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof.
This code falls under Chapter 96
(Miscellaneous Manufactured Articles) of the Indian GST tariff.
The applicable GST rate is 28%
(CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 9614?
HSN 9614 refers to: Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof. It belongs to Chapter 96 (Miscellaneous Manufactured Articles) of the GST tariff.
What is the GST rate for HSN code 9614?
The GST rate for HSN code 9614 is 28% — CGST 14% + SGST 14% for intra-state, or IGST 28% for inter-state supply.
Is HSN code 9614 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 9614 belong to?
HSN code 9614 belongs to Chapter 96 of the GST tariff, which covers Miscellaneous Manufactured Articles.
