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 (%) Cess (%) Effective Date Rate Revision 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 (%) Cess (%) Effective Date Rate Revision 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.
People Also Ask 1. What is the HSN code for toys under GST? The HSN code for toys is 9503 , which covers dolls, tricycles, scooters, plastic toys, educational toys, and other amusement articles.
2. What is the GST rate on toys under HSN 9503? Toys under HSN 9503 generally attract 12% to 18% GST , depending on their material and type. Most plastic toys fall under the 18% GST slab .
3. What is the HSN code and GST rate for sports goods? Sports goods fall under HSN code 9506 and are taxed at 12% GST , covering items such as cricket bats, footballs, badminton racquets, gym equipment, and nets.
4. Are video games and electronic toys taxed differently? Yes. Video games, electronic toys, and gaming consoles fall under HSN 9504 and attract 12% GST , encouraging their use for learning and entertainment.
5. What is the GST rate on raw materials used for toys? Raw materials like plastic (HSN 3926) attract 18% GST , while textiles used for sportswear (HSN 6211) are taxed at 5% GST .
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