GST Rates and HSN Code for Smoking Pipes - All You Need to Know

Smoking Pipes fall under the category of tobacco products and are widely used across India. Being a tobacco product, the government has levied GST on smoking pipes. Understanding the GST rates and HSN code for smoking pipes is essential for small and medium business owners and startup founders who are engaged in the manufacture and sale of smoking pipes. In this article, we will discuss everything you need to know about GST rates and HSN code for smoking pipes.

GST Rates for Smoking Pipes

Smoking Pipes are taxable under GST. The GST rate for smoking pipes is 28%. This tax rate is applicable to all types of smoking pipes, including bamboo pipes, glass pipes, ceramic pipes, and metal pipes. No GST rate reduction is available for smoking pipes at present.

HSN Code for Smoking Pipes

The HSN code for smoking pipes is 9614. This HSN code is applicable to all types of smoking pipes, including those made of bamboo, glass, ceramic, and metal. The HSN code for smoking pipes remains the same across all states in India.

How to Determine GST on Smoking Pipes

The GST on smoking pipes is calculated based on the selling price of the smoking pipes. The selling price includes the cost of the smoking pipe and all other charges, including transportation charges, packaging charges, and any other charges incurred in the sale of smoking pipes.

Here is an example to help you understand how to determine GST on smoking pipes:

If the selling price of a smoking pipe is Rs. 1000, then the GST payable on the smoking pipe will be:

GST Payable = Selling Price x GST Rate / (100 + GST Rate)

GST Payable = 1000 x 28 / (100 + 28)

GST Payable = Rs. 280

Documentation Required for GST on Smoking Pipes

It is mandatory for small and medium business owners and startup founders engaged in the manufacture and sale of smoking pipes to maintain proper documentation for GST compliance. Here are the documents required:

1. Invoice or Bill of Supply:

Invoice or bill of supply is a document that contains details of the smoking pipes sold to the customer. It should contain the name and address of the supplier, the name and address of the customer, HSN code for smoking pipes, description of the goods, quantity, tax rate, and amount of tax charged.

2. Delivery Challan:

Delivery Challan is a document that contains details of the smoking pipes that are being transported from one place to another. It should contain the name and address of the supplier, the name and address of the customer, details of the goods, quantity, HSN code for smoking pipes, and tax rate.

Conclusion

Understanding the GST rates and HSN code for smoking pipes is essential for small and medium business owners and startup founders engaged in the manufacture and sale of smoking pipes. The GST rate for smoking pipes is 28%, and the HSN code for smoking pipes is 9614. Proper documentation is mandatory for GST compliance. We hope that this article has provided you with all the information you needed to know about GST rates and HSN code for smoking pipes.