Chapter 95 – GST Rates and HSN Codes of Sports Goods, Children Toys, Table & Board Games
The GST rates on Sports Goods, Children Toys, Table & Board Games are from 12 to 28%. Check the following GST Rate Table.
The HSN Codes are listed from 9503 to 9508. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Sports Goods, Children Toys, Table & Board Games
|HSN Code||Items/Services||Rate (%)||w.e.f.|
|9503||Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)||12||27/07/2018|
|9503||Toy balloons made of natural rubber latex||5||14/11/2017|
|9503||Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys]||12||28/06/2017|
|9503||Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)||18||28/06/2017|
|9504||Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]||12||28/06/2017|
|9504||Video games consoles and Machines||18||14/11/2017|
|9504||Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]||28||14/11/2017|
|9505||Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes||18||14/11/2017|
|9506||Sports goods other than articles and equipments for general physical exercise||12||28/06/2017|
|9506||Swimming pools and padding pools||18||28/06/2017|
|9506||Articles and equipment for general physical exercise, gymnastics, athletics, (inserted w.e.f 14/11/2017 : swimming pools and padding pools [other than sports goods]||18||14/11/2017|
|9507||Fishing rods,(deleted w.e.f 14/11/2017 : fishing hooks), and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy birds (other than those of heading 9208) and similar hunting or shooting requisites||12||28/06/2017|
|9508||Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]||18||14/11/2017|
Here GST rates on Sports Goods, Children Toys, Table & Board Games means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)