Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9618 specifically identifies tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 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 9618 on all Tax Invoices for tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing
✓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 9618

"Classifying tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Miscellaneous category. AasanKhata automatically monitors these shifts for you."