List of GST Rate and HSN Code for all types of Sporting Goods and Toys in Just One Place. Read this blog to know more
This article will examine the GST rate and HSN codes for sporting goods, toys, and other related items that fall under Chapter 58 (HSN Code). This Chapter does NOT cover the following:
- Candles (heading 3406);
- The heading 3604 allows for fireworks or other pyrotechnic items.
- Fishing yarns, monofilament or cords, or any other material, that can be cut to length, but not used as fishing lines, are classified under Chapter 39, heading 4206, or Section XI.
- Sports bags and other containers under headings 4202, 4303, or 4304
- Fancy dress in textiles, Chapter 61 and 62; sports clothes and special articles apparel of textiles of Chapters 61 and 62, regardless of whether they incorporate incidentally protective components like pads or padding at the elbow, knee, or groin (for example, fencing clothes or soccer goalkeeper jerseys).
- Sports footwear (other thanthan roller skates or skating boots attached) from Chapter 64 or sports headgear from Chapter 65.
- Walking sticks and whips, riding crops, and the like (heading 6622) or parts thereof (heading 6633)
- Glass eyes unmounted for dolls and other toys, heading 7018
- Parts of general usage, as defined by Note 2 to Section VIII of base metal (Section VIIV) or similar goods made of plastics (Chapter 38);
- Heading 8306: Bells, gongs and the like
- Heading 8413: Pumps for liquids; filtering or purifying machines and apparatus for liquids and gases (heading 801); electric motors (heading 8501); electric transformers and electric motors (heading 8004); discs, tapes, solid-state non-volatile storage devices (heading 8523); radio remote control apparatus (heading8526); and cordless infrared remote controls devices (heading8543).
- Section XVII: Sports vehicles other than bobsleighs or toboggans and similar
- Bicycles for children (heading 8712);
- Sports crafts like canoes or skiffs (Chapter 89) or their means of propulsion (Chapter 44) for articles made from wood (Chapter 44).
- Goggles, spectacles and the like for outdoor or sports (heading 9004)
- Decoy whistles or calls (heading 9208);
- Articles of Chapter 93 that include arms or other articles
- All types of electric garlands (heading 9405);
- Monopods, tripods, and bipods (heading 9620);
- Racket strings, tents, and other camping products, as well as gloves, mittens, and mitts, are classified according to their constitutive material.
- Tableware, kitchenware and toilet articles are all included. Carpets and other textile floor coverings can also be used to cover apparel, tableware, toilet articles and kitchenware.
This Chapter contains articles in which precious metal, precious or semiprecious gemstones (natural synthetic or reconstructed), precious or precious metal, or metal clad avec precious metal are minor constituents.
Parts and accessories that are only or principally used with Articles of this Chapter must be included in the classification. The heading 9503 is subject to the Note 1 provisions. It includes articles of this heading that are combined with one or more other items. These articles cannot be classified as sets according to rule 3(b). However, they can be presented separately and would be included in other headings if the articles were put together for retail sale and have the essential characteristics of toys. For businesses dealing with such classifications and aiming to engage in trade that involves these products, understanding GST new registration services can facilitate compliance and ensure proper alignment with GST regulations from the outset.
Heading 9503 doesn’t cover articles that are clearly identifiable as being intended only for animals by their design shape or constitutive material (classification in the appropriate heading).
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Subheading 9404 50 covers
- Video game consoles in which the image of the image is created on a television receiver, an external screen or a surface;
- Video game machines are equipped with self-contained screens.
| HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage |
| 9503 | TRICYCLES, SCOOTERS, DOLLS’ CARRIAGES; DOLLS; | PEDAL CARS AND SIMILAR WHEELED TOYS; | ||
|
AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; |
||||
| 9503 00 | scooters, pedal carsTricycles, and similar wheeled toys; dolls’ carriages; dolls; | |||
| 9503 00 10 | Of wood | Free | Subject to Policy Condition 2 of this Chapter | 12 |
| 9503 00 20 | Of metal | Free | Subject to Policy Condition 2 of this Chapter | 12 |
| 9503 00 30 | Of plastics | Free | Subject to Policy Condition 2 of this Chapter | 12 |
| 9503 00 90 | Other | Free | Subject to Policy Condition 2 of this Chapter | 18 |
| 9504 | VIDEO GAME CONSOLES AND MACHINES, INCLUDING PINTABLES, BILLIARDS, ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT | |||
| 9504 20 00 | accessories Articles and billiards of all kinds | Free | 28 | |
| 9504 30 00 | Other games, are operated by banknotes, bank cards, coins, tokens or by other modes of payment other than bowling alley equipment. | Free | ||
| 9504 40 00 | Playing cards | Free | 28 | |
| 9504 50 00 |
Video game consoles and machines, 9504 30 |
Free | IS 616:2010 | 28 |
| 9504 90 | Other: | |||
| 9504 90 10 | Chess set, all types | Free | 28 | |
| 9504 90 20 | Carom Board, with or without coins and strikers | Free | 28 | |
| 9504 90 90 | Other | Free | 28 | |
| 9505 | FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, | |||
| INCLUDING CONJURING TRICKS AND NOVELTY JOKES | ||||
| 9505 10 00 | Articles for Christmas festivities | Free | 28 | |
| 9505 90 | Other: | |||
| 9505 90 10 | Magical equipment | Free | 28 | |
| 9505 90 90 | Other | Free | 28 | |
| 9506 | ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, | |||
| Snow-skis and other snow-ski equipment: | ||||
| 9506 11 00 | Skis | Free | 28 | |
| 9506 12 00 | Ski-fastenings (ski-bindings) | Free | 28 | |
| 9506 19 00 | Other | Free | 28 | |
| Water skis, surf-boards, sailboards and other water-sport equipment: | ||||
| 9506 21 00 | Sailboards | Free | 28 | |
| 9506 29 00 | Other | Free | 28 | |
| Golf clubs and other golf equipment: | ||||
| 9506 31 00 | Clubs, complete | Free | 28 | |
| 9506 32 00 | Balls | Free | 28 | |
| 9506 39 00 | Other | Free | 28 | |
| 9506 40 00 | Articles and equipment for table-tennis | Free | 28 | |
| Tennis, badminton whether or not strung: | ||||
| 9506 51 00 | Lawn tennis rackets, whether or not strung | Free | 28 | |
| 9506 59 | Other: | 28 | ||
| 9506 59 10 | Squash or racketball badminton rackets, whether or not strung | Free | ||
| 9506 59 90 | Other | Free | 28 | |
| Balls, other than golf balls and table-tennis balls: | ||||
| 9506 61 00 | Lawn-tennis balls | Free | 28 | |
| 9506 62 | Inflatable: | |||
| 9506 62 10 | Football | Free | 28 | |
| 9506 62 20 | VolleyballFree | 28 | ||
| 9506 62 30 | BasketballFree | 28 | ||
| 9506 62 90 | Other | Free | 28 | |
| 9506 69 | Other: | |||
| 9506 69 10 | Hockey ball | Free | 28 | |
| 9506 69 20 | Cricket ball | Free | 28 | |
| 9506 69 30 | Golf ball | Free | 28 | |
| 9506 69 40 | Rugby ball | Free | 28 | |
| 9506 69 90 | Other | Free | 28 | |
| 9506 70 00 | Ice skates and roller skates, including skating boots | Free | 28 | |
| Other: | ||||
|
9506 91 GYMNASTICS, ATHLETICS, OTHER SPORTS |
Articles and equipment for general physical exercise, | |||
| 9506 91 10 | Boxing equipment | Free | 12 | |
| 9506 91 90 | Other | Free | 12 | |
| 9506 99 | Other: | |||
| 9506 99 10 | Badminton shuttlecocks | Free | 12 | |
| 9506 99 20 | Leg pads and bats for Cricket | Free | 12 | |
| 9506 99 30 | Shoulder pads for football | Free | 12 | |
| 9506 99 40 | Hockey sticks and blades | Free | 12 | |
| 9506 99 50 | Polo sticks including blades, shafts and heads | Free | 12 | |
| 9506 99 60 | Sports net | Free | 12 | |
| 9506 99 70 | Tennis and badminton racket pressures | Free | 12 | |
| 9506 99 80 | Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment | Free | 12 | |
| 9506 99 90 | Other | Free | 12 | |
| 9507 | FISHING RODS, FISH HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; | |||
| 9507 10 00 | Fishing rods | Free | 12 | |
| 9507 20 00 | Fish hooks, whether or not snelled | Free | 12 | |
| 9507 30 00 | Fishing reels | Free | 12 | |
| 9507 90 | Other: | |||
| 9507 90 10 | Fish landing and butterfly nets | Free | 12 | |
| 9507 90 90 | Other | Free | 12 | |
| 9508 | ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELING CIRCUSES, TRAVELING MENAGERIES AND TRAVELING THEATRES | |||
| 9508 10 00 | Travelling circuses and traveling menageries | Free | 28 | |
| 9508 90 00 | Other | Free | 28 | |
Import Policy Conditions
- Reciprocal bodies may be granted import licences to import restricted items up to 15% of their Foreign Exchange earnings through memberships, subscriptions, and other dues. These licences will be granted solely for their intended use. You can apply for such licences in the form provided in ANF 2B of Handbook of Procedures Volume I to Directorate General of Foreign Trade, along with the required documents.
- All toys that fall under the EXIM Codes 95030000 10, 95030000 20, 95030000 30, and 95030000 90 are allowed to be imported free of charge if they are accompanied by one of these certificates:
- Certificate certifying that toys imported meet the standards specified in
(a) ASTM F963 (Parts I-III)
(b) ISO 8124 (Parts I-III) or
(c) IS9873 [Parts I – III]
(d) EN7
Conclusion
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