GST Rate and HSN Code for Sporting Goods and Toys

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GST Rate and HSN Code for Sporting Goods and Toys

In this article, we look at the GST rate and HSN code for sporting goods, toys and related parts which fall under Chapter 58 of HSN Code. This Chapter does not cover:

  • Candles (heading 3406);
  • Fireworks or other pyrotechnic articles of heading 3604;
  • Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI;
  • Sports bags or other containers of heading 4202, 4303 or 4304;
  • Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);
  • Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;
  • Walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);
  • Unmounted glass eyes for dolls or other toys, of heading 7018;
  • Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
  • Bells, gongs or the like of heading 8306;
  • Pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non- volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543);
  • Sports vehicles (other than bobsleighs toboggans and the like) of Section XVII;
  • Children’s bicycles (heading 8712);
  • Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
  • Spectacles, goggles or the like, for sports or outdoor games (heading 9004);
  • Decoy calls or whistles (heading 9208);
  • Arms or other articles of Chapter 93;
  • Electric garlands of all kinds (heading 9405);
  • monopods, bipods, tripods and similar articles (heading 9620);
  • Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or
  • Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

This Chapter includes articles in which natural or cultured pearls, precious or semiprecious stones (natural synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles. Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of rule 3(b) of the General Rules for Interpretation of this schedule, and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale, and the combinations have the essential character of toys.

Heading 9503 does not cover articles which, on account of their design shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys”(classification in their appropriate heading).

Subheading 9404 50 covers:

  • Video game consoles from which the image is reproduced on the television receiver, a monitor or external screen or surface; or
  • Video game machines have a self-contained video screen, whether or not portable.
    This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504 30).
HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
9503 TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS’ CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (“SCALE”) MODELS

AND

SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS.

9503 00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds.
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, ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT
9504 20 00 Articles and accessories for billiards of all kinds Free 28
9504 30 00 Other games, operated by coins, banknotes, bank cards, tokens or by other means of payment, other than bowling alley equipment. Free
9504 40 00 Playing cards Free 28
9504 50 00 Video game consoles and machines, other than those of sub-heading 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, 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-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 or similar rackets, 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 with skates attached Free 28
Other:

9506 91

Articles and equipment for general physical exercise, gymnastics or athletics:
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; DECOY “BIRDS” (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES
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 travelling menageries Free 28
9508 90 00 Other Free 28

Import Policy Conditions

  1. Recreational bodies may be granted licences for import of restricted items to the extent of 15% of the Foreign Exchange earned by them through their membership, subscription and other dues received in Foreign Exchange. Such licences shall be granted essentially for their use. An application for grant of such licenses may be made in the form given in ANF 2B of the Handbook of Procedures, Volume I to the Directorate General of Foreign Trade along with documents prescribed therein.
  2. Import of Toys (all items under EXIM Codes 9503 00 10, 9503 00 20, 9503 00 30 and 9503 00 90) shall be permitted freely when accompanied by the following two types of certificates:
  • A certificate that the toys being imported conform to the standards prescribed in
    (a) ASTM F963 or
    (b) ISO 8124 (Parts I-III) or
    (c) IS 9873 [Parts I-III] or
    (d) EN 71;
    and
  • A Certificate of Conformance from the manufacturer that representative sample of the toys being imported have been tested by an independent laboratory which is accredited under International Laboratory Accreditation Cooperation (ILAC) Mutual Recognition Arrangement (MRA) and found to meet the specifications indicated in (i) above (to know more on ILAC MRA visit the website: http://www.ilac.org/). The certificate would also link the toys in the consignment to the period of manufacture indicated in the Certificate of Conformity.

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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