A Comprehensive Guide to File GSTR-9
20 Jan, 2025
By Online Legal India
Published On 20 Jan 2025
Category GST
The market for electronic toys, sports goods, and games has grown rapidly in recent years, fueled by innovation and changing consumer preferences. For businesses involved in manufacturing, selling, or distributing these products, it’s crucial to understand the correct HSN code and GST rate to ensure compliance with tax regulations. Chapter 95 of the Harmonized System of Nomenclature (HSN) provides the specific classifications for toys, games, and sports equipment, along with their corresponding GST rates.
In this blog, we will explore the HSN codes and GST rates for electronic toys, sports goods, and games under Chapter 95. By understanding the correct classifications and tax rates, businesses in the toy, sports, and gaming industries can stay compliant with India’s GST regulations, streamline operations, and avoid potential legal issues.
| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12% | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 5% | Toy balloons made of natural rubber latex | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 12% | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 18% | Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 12% | Ganjifa card | 9504 | – |
| 12% | Playing cards, chess board, carrom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 9504 | 95042000, 95043000, 95044000, 95045000, 95049010, 95049020, 95049090 |
| 18% | Video games consoles and Machines | 9504 | 95042000, 95043000, 95044000, 95045000, 95049010, 95049020, 95049090 |
| 18% | 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] | 9504 | – |
| 18% | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 9505 | 95051000, 95059010, 95059090 |
| 12% | Sports goods other than articles and equipments for general physical exercise | 9506 | 95061100, 95061200, 95061900, 95062100, 95062900, 95063100, 95063200, 95063900, 95064000, 95065100, 95065910, 95065990, 95066100, 95066210, 95066220, 95066230, 95066290, 95066910, 95066920, 95066930, 95066940, 95066990, 95067000, 95069110, 95069190, 95069910, 95069920, 95069930, 95069940, 95069950, 95069960, 95069970, 95069980, 95069990 |
| 18% | Swimming pools and paddling pools | 9506 | 95061100, 95061200, 95061900, 95062100, 95062900, 95063100, 95063200, 95063900, 95064000, 95065100, 95065910, 95065990, 95066100, 95066210, 95066220, 95066230, 95066290, 95066910, 95066920, 95066930, 95066940, 95066990, 95067000, 95069110, 95069190, 95069910, 95069920, 95069930, 95069940, 95069950, 95069960, 95069970, 95069980, 95069990 |
| 18% | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and paddling pools [other than sports goods] | 9506 | 95061100, 95061200, 95061900, 95062100, 95062900, 95063100, 95063200, 95063900, 95064000, 95065100, 95065910, 95065990, 95066100, 95066210, 95066220, 95066230, 95066290, 95066910, 95066920, 95066930, 95066940, 95066990, 95067000, 95069110, 95069190, 95069910, 95069920, 95069930, 95069940, 95069950, 95069960, 95069970, 95069980, 95069990 |
| 12 | Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites | 9507 | 95071000, 95072000, 95073000, 95079010, 95079090 |
| 5 | Fishing hooks | 9507 | 95071000, 95072000, 95073000, 95079010, 95079090 |
| 18 | Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] | 9508 | 95081000, 95089000 |
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