HSN CodeGST 18%

9504

Chapter

95

Toys, Games, Sports Equipment

Video game consoles, equipment for games

HSN Code

9504

GST Rate

18%

Type

HSN

Common Items / Examples

video gamesPlayStationXboxgaming console

GST Rate Details

The applicable GST rate is 18%, split as:

  • CGST: 9% + SGST: 9% (for intra-state supply)
  • IGST: 18% (for inter-state supply)

* GST rates are subject to change. Always verify with the CBIC official notification before filing.

Frequently Asked Questions

What is HSN code 9504?

HSN code 9504 is the Harmonised System of Nomenclature code for "Video game consoles, equipment for games" under Chapter 95 — Toys, Games, Sports Equipment. This code is used in GST invoices and returns to classify goods.

What is the GST rate on HSN code 9504?

The GST rate on HSN code 9504 (Video game consoles, equipment for games) is 18%. CGST is 9% and SGST is 9% for intra-state, or IGST at 18% for inter-state transactions.

Is HSN code mandatory in GST invoices?

Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.

What is the difference between HSN and SAC codes?

HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. Code 9504 is an HSN code for goods.

How many digits are in an HSN code?

HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.