| 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 |
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.
