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September 30, 2024

Viraaj Vashishth

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Chapter 95: GST Rate and HSN Code for Toys, and Sports goods

In the context of Goods and Service Tax which is commonly known as GST, and hence these Harmonized System of Nomenclatures, HSN, proper classification is important for various forms of business in India. In the HSN code, toys, sporting and recreational goods are ascribed in Chapter 95. It helps to avoid the mass registration of different HSN Codes under false pretexts for companies that participate in manufacturing, trade practice, and the importation of toys and sports goods. This article navigates the foreign tariffs concerning toys HSN code, toys including sports goods HSN code and GST rate levied on them.

HSN Codes For Toys & Sports Goods

The determination of tax rate is based on the classification of goods within the HSN code which focuses on certain characteristics and uses of those goods. In Chapter 95 inclusion and exclusion of taxable items and their proportionate measure to the defined subject with toys, games, sports requisites and other articles of amusement and recreation is observed. Now, let us explore some of the explicit HSN codes for toys and sports goods in this chapter.

HSN Codes for Toys

1. HSN 9503: It is used for all sorts of toys including tricycles, scooters, dolls, toy figures etc. Toys made of plastics, wood or other materials are also included under this umbrella. The toy HSN codes and the GST rates are 12% -18% for toys based on the materials and usage.

2. HSN 9504: This classification is utilized for products like video games and games played on electronic devices like game consoles, learning devices and remote toys. Products under these categories are mostly taxed at a rate of 12 per cent to encourage Children to utilize learning devices.

3. HSN 9505: HSN codes in this section relate to the birthday or holiday party and similar toys which do not fit under other codes’ areas like novelties, and decorations.

HSN Codes for Sports Goods

1. HSN 9506: Classifiable under HSN code 9506 also is sports and physical exercise equipment including treadmills and gym accessories, Cricket gear, football, basket nets and so on. The GST rate on most consumable goods under this code is approximately 12% on sports items; this is the least comprehensive code about sports-related goods.

2. HSN 9507: These are used in making or hunting for fish, fishing rods and nets etc. G.S.T for these units is charged at 12% which is the same for other sporting gears.

General Overview of GST Rates

The structure of the GST system in India consists of multi-layers with different investment categories: 5%, 12%, 18% and 28%. Even with that, the rate charged on goods is relative to their classification of goods, which means one has to use the correct HSN code. For products under Chapter 95, both toys and sports goods have varying rates based on their material and functionality.

GST Rates for Toys

A notable feature about the toys is that tax on the promotional rubber or plastic items is separately levied from the promotional items themselves. Forthcoming, Here is a detailed enumeration:

HSN Code	Description	Rate (%)	Effective Date
9501	Omitted	0%	01/07/2017
95010010	Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars)	0%	01/07/2017
95010090	Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars)	0%	01/07/2017
9502	Omitted	0%	01/07/2017
95021010	Dolls Representing Only Human Beings - Dolls, Whether Or Not Dressed: Of Wood	0%	01/07/2017
95021020	Dolls Representing Only Human Beings - Dolls, Whether Or Not Dressed: Of Metal	0%	01/07/2017
95021030	Dolls Representing Only Human Beings - Dolls, Whether Or Not Dressed: Of Plastics	0%	01/07/2017
95021090	Other	0%	01/07/2017
95029100	Dolls Representing Only Human Beings - Dolls, Whether Or Not Dressed: - Parts And Accessories: Garments And Accessories Therefore, Foot-Wear And Headgear	0%	01/07/2017
95029900	Other	0%	01/07/2017
9503	Toy Balloons Made Of Natural Rubber Latex	5%	15/11/2017
9503	Tricycles, Scooters, Pedal Cars And Similar Recreational Models, Working Or Not Puzzles Of All Kinds" Wheeled Toys; Dolls' Carriages; Dolls; Other Toys; Reduced-Size (Scale") Models And Similar (Other Than Electronic Toys)	12%	01/07/2017
950300	Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Doll's Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds	18%	01/07/2017
95030010	Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys	18%	01/07/2017
95030020	Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys	18%	01/07/2017
95030030	Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys	18%	01/07/2017
95030090	Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys	18%	01/07/2017
95031000	Other Toys; Reduced-Size (Scale) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds Electric Trains, Including Tracks, Signals And Other Accessories	18%	01/07/2017
95032000	Puzzles Of All Kinds Reduced-Size (Scale) Model Assembly Kits, Whether Or Not Working Models, Excluding Those Of Sub-Heading 950310	18%	01/07/2017
95033000	Puzzles Of All Kinds Other Construction Sets And Constructional Toys	18%	01/07/2017
95034100	Toys Representing Animals Or Non-Human Creatures: Stuffed	18%	01/07/2017
95034910	Toys Representing Animals Or Non-Human Creatures: - Other : Of Wood	18%	01/07/2017
95034920	Toys Representing Animals Or Non-Human Creatures: - Other : Of Metal	18%	01/07/2017
95034930	Toys Representing Animals Or Non-Human Creatures: - Other : Of Plastics	18%	01/07/2017
95034990	Other	18%	01/07/2017
95035010	Toy Musical Instruments And Apparatus	18%	01/07/2017
95035090	Toy Musical Instruments And Apparatus: Parts	18%	01/07/2017
95036010	Puzzles: Of Wood	18%	01/07/2017
95036090	Other	18%	01/07/2017
95037010	Other Toys, Put Up In Sets Or Outfits : Of Plastics	18%	01/07/2017
95037090	Other	18%	01/07/2017
95038010	Toys And Models	18%	01/07/2017
95038090	Toys And Models, Incorporating A Motor: Parts	18%	01/07/2017
95039010	Toy Weapons	18%	01/07/2017
95039020	Other Toys	18%	01/07/2017
95039090	Other: Parts	18%	01/07/2017
9504	Playing Cards, Chess Board, Carrom Board And Other Board Games, Like Ludo, Etc. [Other Than Video Game Consoles And Machines], Ganjifa Card	12%	01/07/2017
9504	Video Game Consoles And Machines, Articles Of Funfair, Table Or Parlour Games, Including Printables, Billiards, Special Tables For Casino Games And Automatic Bowling Alley Equipment	18%	01/01/2019 1/01/2019 1/07/2017
95042000	Articles For Funfair, Table Or Parlour Games, Including Printables, Billiards, Special Tables For Casino Games And Automatic Bowling Alley Equipment- Articles And Accessories For Billiards Of All Kinds	18%	01/01/2019 1/01/2019 1/07/2017
950430	Other Games, Operated By Coins, Bank Notes, Bank Cards, Tokens Or By Other Means Of Payment, Other Than Bowling Alley Equipment	18%	01/01/2019 1/01/2019 1/07/2017
95043000	Articles For Funfair, Table Or Parlour Games, Including Printables, Billiards, Special Tables For Casino Games And Automatic Bowling Alley Equipment - Other Games, Operated By Coins, Bank Notes, Bank Cards, Tokens Or By Other Means Of Payment	18%	01/01/2019 1/01/2019 1/07/2017
95044000	Playing Cards	18%	01/01/2019 1/01/2019 1/07/2017
950450	Video Game	18%	01/01/2019 1/01/2019 1/07/2017
95045000	Video Game Consoles And Machines Other Than Sub-Heading 950430	18%	01/01/2019 1/01/2019 1/07/2017
950490	Other	18%	01/01/2019 1/01/2019 1/07/2017
95049010	Other : Chess Set, All Types	18%	01/01/2019 1/01/2019 1/07/2017
95049020	Carrom Board, With Or Without Coins And Strikers	12%	01/01/2019 1/01/2019 1/07/2017
95049090	Other: Other	18%	01/01/2019 1/01/2019 1/07/2017
9505	Festive, Carnival Or Other Entertainment Articles, Including Conjuring Tricks And Novelty Jokes	18%	15/11/2017
95051000	Festive, Carnival Or Other Entertainment Articles, Including Conjuring Tricks And Novelty Jokes - Articles For Christmas Festivities	18%	15/11/2017
950590	Other	18%	15/11/2017
95059010	Other : Magical Equipments	18%	15/11/2017
95059090	Other: Other	18%	15/11/2017

HSN code 9503 – toys – encompasses almost all toys that are manufactured of plastics and related materials. Nevertheless, most of them are subject to 18% GST except for a few educational toys which come under other toys.

GST Rates for Sports Goods

Like toys, sports goods are also grouped and taxed under various specified HSN codes, determined by the applicable GST. Again, these rates are strictly dependent on the product type, and the materials.

Hsn Code	Description	Rate (%)	Effective Date
9506	Sports Goods Other Than Articles And Equipments For General Physical Exercise	12%	01/07/2017
9506	Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Table-Tennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools - Snow-Skis And Other Snow Equipment.	18%	15/11/2017 1/07/2017
95062100	Water-Skis, Surf-Boards, Sailboat	18%	15/11/2017 1/07/2017
95063100	Golf Clubs And Other Golf Equipment	18%	15/11/2017 1/07/2017
95065100	Tennis, Badminton Or Similar Rack	18%	15/11/2017 1/07/2017
950659	Other	18%	15/11/2017 1/07/2017
95066100	Balls, Other Than Golf Balls And	18%	15/11/2017 1/07/2017
950662	Inflatable	18%	15/11/2017 1/07/2017
950669	Other	18%	15/11/2017 1/07/2017
950691	Articles And Equipment For General Physical Exercise, Gymnastics Or Athletics	18%	15/11/2017 1/07/2017
95069110	Other	18%	15/11/2017 1/07/2017
950699	Other	18%	15/11/2017 1/07/2017
95069910	Other: Badminton Shuttle	18%	15/11/2017 1/07/2017
95069920	Other: Leg Pads	18%	15/11/2017 1/07/2017
95069930	Other: Shoulder Pads	18%	15/11/2017 1/07/2017
95069940	Other: Hockey Sticks	18%	15/11/2017 1/07/2017
95069950	Other: Polo Sticks	18%	15/11/2017 1/07/2017
95069960	Other: Sports Net	18%	15/11/2017 1/07/2017
95069980	Other: Shin-Guards	18%	15/11/2017 1/07/2017
95069990	Other	18%	15/11/2017 1/07/2017
9507	Fishing Hooks	5%	15/11/2017
9507	Fishing Rods, Fish-Hooks And Other Line Fishing Tackle; Fish Landing Nets, Butterfly Nets And Similar Nets; Decoy Birds" (Other Than Those Of Heading 9208 Or 9705) And Similar Hunting Or Shooting Requisites"	12%	15/11/2017 1/07/2017
95072000	Fish-Hooks, Whether Or Not Snelled	12%	15/11/2017 1/07/2017
95073000	Fishing Rods, Fish-Hooks And Other Line Fishing Tackle; Fish Landing Nets, Butterfly Nets And Similar Nets; Decoy Birds (Other Than Those Of Heading 9208 Or 9705) And Similar Hunting Or Shooting Requisites Fishing Reels	12%	15/11/2017 1/07/2017
950790	Other	12%	15/11/2017 1/07/2017
95079010	Fish Landing And Butterfly Nets	12%	15/11/2017 1/07/2017
95079090	Other	12%	15/11/2017 1/07/2017
9508	Roundabouts, Swings, Shooting Galleries And Other Fairground Amusements; Travelling Circuses, Travelling Menageries And Travelling Theatres	18%	15/11/2017
95081000	Roundabouts, Swings, Shooting Galleries And Other Fairground Amusements; Travelling Circuses, Travelling Menageries And Travelling Theatres Travelling Circuses And Travelling Menageries	18%	15/11/2017
95089000	Roundabouts, Swings, Shooting Galleries And Other Fairground Amusements; Travelling Circuses, Travelling Menageries And Travelling Theatres Other	18%	15/11/2017

The 9506 HSN code GST rate of 12% applies to a large number of fitness apparatus and sports goods like cricket bats, tennis racquets and many more workout equipment.

GST on Raw Materials for Toys and Sports Goods

Apart from the sales of completed products, there is also GST levied on raw materials purchased for the production of toys and sports goods which determines pricing and involvement. For instance:

1. Plastics which are generally classified as toys under HSN code 3926 are charged GST at 18 percent.

2. In the process of making sports attire, textiles which have the advanced ruling HSN code 6211 are taxed at five per cent.

3. Giving the correct HSN codes of raw materials to the businessmen assists them in controlling the amount of GST that they owe fairly well. You can check out an easy GST calculator on our website too.

Conclusion

It is extremely important to classify raw materials into the relevant toys HSN code and GST rate because it determines how much tax debt a business will have and how compliant it will be with the set GST regulations. Businesses will escape getting massive penalties, errors, and problems at the time of audits only if all the prescribed codes as well as rates are followed. In addition to this, a good attitude is also encouraged through the engagement of professional assistance and advanced accounting Software, compliance will be enhanced while easing business activities regarding toys and sports goods.

FAQs

1. What is the HSN code of toys in Indian GST?

The toy HSN code is 9503 which includes different types of toys which comprises plastic toys, dolls, tricycles etc.

2. What is the GST rate on toys as classified on the Toys HSN code?

The GST on toys covered under HSN code 9503 has a typical rate of 12% to 18% depending on the type of toy and the materials that are used on the toy.

3. What is the GST on sports items as per the 9506 HSN code?

As stated under code 9506, the majority of the sports items’ and accessories’ HSN code GST are subjected to 12% taxation.

4. Where can I locate the right toy HSN code and GST rate for my products?

HSN code 9503 for toys and their GST rates applicable in the range of 12% to 18% can be consulted.

5. Is there a different GST rate for plastic toys under this HSN code of plastic toys?

Yes, plastic toys are within the category of plastic toy HSN code 9503 and attract 18% GST.

6. What is the HSN code of sports goods with GST rates?

And the code is 9506 for sporting equipment and other items like accessories, the GST rate applicable is 12%.

7. What is the GST applicable for video games and electronic soft toys?

Video games and electronic toys will come under HSN 9504 which vests with GST at the rate of 12%.

8. What is the GST tax on clothing made for sportswear over the HSN category?

As regards sportswear and athletic clothing, it belongs to HSN 9506 and has a taxation of 5%.

9. What is decided under the toys HSN code, is it only related to normal toys or educational toys are also included?

Yes, a few educational toys do come under HSN 9503 and usually invite a GST of 12%.

10. What is the outdoor sports goods GST rate under the 9506 HSN code?

Outdoor sports goods such as footballs, nets, crickets bat come under the sports goods HSN code 9506 and bear a tax of 12%.

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