HSN 9614: Smoking pipes

HSN code 9614 covers: Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.

It is taxed at 40% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 9614 in the HSN/SAC column and 40 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.