Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9505 specifically identifies festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 9505 on all Tax Invoices for festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9505

"Classifying festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Toys & Sports category. AasanKhata automatically monitors these shifts for you."