Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9614 specifically identifies smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 20% + SGST 20%

Inter-State Split

IGST 40%

Compliance Check-list

✓Mention HSN 9614 on all Tax Invoices for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
✓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 9614

"Classifying smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof correctly is critical to avoid litigation. While the base rate is 40%, always check for anti-dumping duties if importing, especially under the Miscellaneous category. AasanKhata automatically monitors these shifts for you."