GST Rates and HSN Codes of Sports Goods, Children Toys, Table & Board Games

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 CodeItems/ServicesRate (%)w.e.f.
9503Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)1227/07/2018
9503Toy balloons made of natural rubber latex514/11/2017
9503Toys like tricycles, scooters, pedal cars etc. (including parts and acces-sories thereof) [other than electronic toys]1228/06/2017
9503Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)1828/06/2017
9504Ganjifa card1227/07/2018
9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]1228/06/2017
9504Video games consoles and Machines1814/11/2017
9504Video 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]2814/11/2017
9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes1814/11/2017
9506Sports goods other than articles and equipments for general physical exercise1228/06/2017
9506Swimming pools and padding pools1828/06/2017
9506Articles and equipment for general physical exercise, gymnastics, athletics, (inserted w.e.f 14/11/2017 : swimming pools and padding pools [other than sports goods]1814/11/2017
9507Fishing 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 requisites1228/06/2017
9507Fishing hooks514/11/2017
9508Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]1814/11/2017

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%)

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