Skip to main content

HSN Code 9614

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

DescriptionCGSTSGSTIGSTSchedule
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof20%20%40%III

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

A top-slab rate, not a standard one

HSN 9614 (smoking pipes including pipe bowls, and cigar or cigarette holders, plus their parts) sits in the 40% GST bracket — the top slab reserved for tobacco-adjacent and similar goods, well above the standard 5%/18% rates most product headings carry. Don't assume a lower default rate for accessories in this category without checking the specific heading first.

Frequently asked questions

What is the GST rate for HSN code 9614?

The GST rate for HSN code 9614 (Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof) is 40% IGST (20% CGST + 20% SGST), as per Schedule III of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 9614 belong to?

HSN code 9614 falls under Chapter 96 - Miscellaneous Manufactured Articles of the Customs Tariff Act, 1975.