🎮 HSN Chapter 95: Toys, Sports Equipment, Games & Amusements - GST Rates 2026
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🚀 Search Complete HSN Database🎮 Chapter 95: GST 2.0 MASSIVE RELIEF - Toys, Sports & Board Games NOW 5% GST! (Sept 22, 2025)
Complete Toys & Sports Coverage: HSN Chapter 95 covers ALL types of toys (dolls, tricycles, electronic toys, puzzles, action figures), board games (chess, carrom, ludo, playing cards), video games (gaming consoles, arcade machines), sports equipment (cricket bats, footballs, tennis rackets, gym equipment), fishing tackle, carnival items, and fairground amusements.
📊 GST 2.0 Rate Structure (100% ACCURATE - February 2026):
- 🧸 Non-Electronic Toys: 5% GST REDUCED from 12% (Sept 2025 - HUGE RELIEF!)
- 🏏 Sports Goods (Cricket/Football/Rackets): 5% GST REDUCED from 12% (Sept 2025)
- 🎲 Board Games (Chess/Carrom/Ludo): 5% GST REDUCED from 12% (Sept 2025)
- 🃏 Playing Cards: 5% GST REDUCED from 12% (Sept 2025)
- 🤖 Electronic Toys: 18% GST UNCHANGED
- 🎮 Video Game Consoles: 18% GST REDUCED from 28% (Sept 2025)
- 🏋️ Gym & Fitness Equipment: 18% GST UNCHANGED
- 🪝 Fishing Hooks: 5% GST UNCHANGED
- 🎡 Fairground Amusements: 18% GST UNCHANGED
🎯 GST 2.0 Landmark Changes (56th GST Council - Sept 22, 2025):
- 📊 Non-Electronic Toys: 12% → 5% - Dolls, tricycles, scooters, pedal cars, wooden toys
- 🏏 Sports Goods: 12% → 5% - Cricket bats, footballs, badminton rackets, sports balls
- 🎲 Board Games: 12% → 5% - Chess, carrom, ludo, snakes & ladders (12% slab abolished!)
- 🃏 Playing Cards: 12% → 5% - All types of playing cards now affordable
- 🎮 Gaming Consoles: 28% → 18% - PlayStation, Xbox, Nintendo Switch (28% slab eliminated)
- 🤖 Electronic Toys: 18% UNCHANGED - Battery-operated toys, RC cars
- 🏋️ Gym Equipment: 18% UNCHANGED - Treadmills, dumbbells, exercise machines
💡 Key Benefits of GST 2.0 for Toys, Sports & Games:
- ✅ Toys Much Cheaper: Non-electronic toys now 5% - saves Rs 700 on Rs 10,000 purchase!
- ✅ Sports More Accessible: Cricket bats, footballs, rackets at 5% - encourage youth sports participation
- ✅ Board Games Affordable: Chess, carrom, ludo at 5% - promote indoor family entertainment
- ✅ Gaming Consoles Cheaper: PlayStation/Xbox reduced from 28% to 18% - Rs 5,000 savings on Rs 50K console
- ✅ Industry Support: Major relief to domestic toy manufacturers facing regulatory challenges
- ✅ Make in India Boost: Lower taxes support Indian toy industry, compete with imports
⚠️ Electronic vs Non-Electronic Classification (Critical for 5% vs 18%):
- 🧸 Non-Electronic (5%): Simple mechanical toys, dolls, wooden toys, stuffed animals, puzzles, tricycles
- 🤖 Electronic (18%): Battery-operated toys with lights/sounds/motion, RC cars, electronic learning toys
- ⚠️ Classification Challenge: 13-percentage point gap creates compliance issues for toys with minor electronic features
- 📋 Hybrid Toys: Toys with minimal electronic components may be disputed - consult GST authorities
🏏 Real Price Impact Examples (12% → 5%):
- ✅ Cricket Bat (Rs 2,000): Old: Rs 2,240 (12%) → New: Rs 2,100 (5%) = SAVED Rs 140!
- ✅ Football (Rs 1,000): Old: Rs 1,120 (12%) → New: Rs 1,050 (5%) = SAVED Rs 70!
- ✅ Carrom Board (Rs 1,500): Old: Rs 1,680 (12%) → New: Rs 1,575 (5%) = SAVED Rs 105!
- ✅ Chess Set (Rs 500): Old: Rs 560 (12%) → New: Rs 525 (5%) = SAVED Rs 35!
- ✅ Badminton Racket (Rs 800): Old: Rs 896 (12%) → New: Rs 840 (5%) = SAVED Rs 56!
📋 Understanding HSN Chapter 95 - Toys, Games & Sports Equipment
What Products Are Covered in Chapter 95?
Chapter 95 covers ALL types of toys, games, sports equipment, and amusement items including tricycles, dolls, electronic toys, video game consoles, playing cards, board games, sports balls, cricket bats, tennis rackets, gym equipment, fishing gear, carnival amusements, and fairground equipment.
Key Product Categories in Chapter 95:
- 🧸 Toys: Dolls, tricycles, scooters, puzzles, action figures, stuffed animals (5% for non-electronic / 18% for electronic)
- 🎲 Board Games: Chess, carrom, ludo, snakes & ladders, backgammon (5% GST)
- 🃏 Playing Cards: All types of playing cards (5% GST)
- 🎮 Video Games: Gaming consoles, arcade machines, handheld games (18% GST)
- 🏏 Sports Equipment: Cricket bats, footballs, tennis rackets, sports balls (5% GST)
- 🏋️ Fitness Equipment: Treadmills, dumbbells, exercise bikes, gym machines (18% GST)
- 🪝 Fishing Gear: Fishing rods, hooks, reels, tackle (5% GST)
- 🎡 Amusements: Carnival rides, fairground equipment, arcade machines (18% GST)
🧸 TOYS - HSN 9503 (5% for Non-Electronic / 18% for Electronic)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9503 00 10 | Tricycles, scooters, pedal cars (non-electric) | 5% | Kids tricycles, push scooters, pedal cars, ride-on toys (non-motorized) |
| 9503 00 21 | Dolls representing human beings | 5% | Barbie dolls, baby dolls, fashion dolls, action figures |
| 9503 00 22 | Parts and accessories of dolls | 5% | Doll clothes, doll accessories, doll furniture, doll shoes |
| 9503 00 31 | Electric trains (toy sets) | 18% | Electric toy trains, train sets with tracks, motorized trains |
| 9503 00 39 | Other toys (reduced-size models) | 5% | Toy cars (non-electric), toy planes, model buildings, miniature replicas |
| 9503 00 40 | Toys with electric/electronic features | 18% | RC cars, battery-operated toys, electronic learning toys, robotic toys |
| 9503 00 50 | Construction sets and constructional toys | 5% | Lego-type building blocks, wooden building blocks, construction kits (non-electronic) |
| 9503 00 61 | Wooden toys | 5% | Wooden puzzles, wooden blocks, wooden animals, traditional wooden toys |
| 9503 00 69 | Toys and models with moving parts | 5% | Wind-up toys, mechanical toys, pull-back cars (non-electric) |
| 9503 00 70 | Puzzles | 5% | Jigsaw puzzles, 3D puzzles, brain teasers, wooden puzzles |
| 9503 00 80 | Other toys and models | 5% | Stuffed animals, soft toys, plush toys, teddy bears (non-electronic) |
| 9503 00 95 | Plastic toys | 5% | Plastic action figures, plastic toy vehicles, molded plastic toys |
🧸 Toys - Dual GST Structure (5% vs 18%)
Toys have TWO GST rates: Non-electronic toys attract 5% GST (REDUCED from 12% in Sept 2025), while electronic/battery-operated toys attract 18% GST.
🧸 Non-Electronic Toys - 5% GST (HUGE SAVINGS!):
- 🧸 Barbie Doll (Rs 500): Rs 500 + Rs 25 GST (5%) = Rs 525 total
- 🧸 Lego Building Blocks (Rs 2,000): Rs 2,000 + Rs 100 GST = Rs 2,100 total
- 🧸 Kids Tricycle (Rs 1,500): Rs 1,500 + Rs 75 GST = Rs 1,575 total
- 🧸 Wooden Puzzle (Rs 300): Rs 300 + Rs 15 GST = Rs 315 total
- 🧸 Teddy Bear (Rs 800): Rs 800 + Rs 40 GST = Rs 840 total
- 🧸 Jigsaw Puzzle 1000pc (Rs 600): Rs 600 + Rs 30 GST = Rs 630 total
🤖 Electronic Toys - 18% GST:
- 🤖 RC Car (Rs 2,000): Rs 2,000 + Rs 360 GST = Rs 2,360 total
- 🤖 Battery-operated Robot (Rs 1,500): Rs 1,500 + Rs 270 GST = Rs 1,770 total
- 🤖 Electric Toy Train Set (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 total
- 🤖 Electronic Learning Toy (Rs 1,000): Rs 1,000 + Rs 180 GST = Rs 1,180 total
- 🤖 Remote Control Helicopter (Rs 2,500): Rs 2,500 + Rs 450 GST = Rs 2,950 total
💰 Savings from 12% → 5% Rate Reduction:
- 💰 Toy worth Rs 1,000: Old (12%) = Rs 1,120 → New (5%) = Rs 1,050 = SAVED Rs 70!
- 💰 Toy worth Rs 5,000: Old (12%) = Rs 5,600 → New (5%) = Rs 5,250 = SAVED Rs 350!
- 💰 Toy worth Rs 10,000: Old (12%) = Rs 11,200 → New (5%) = Rs 10,500 = SAVED Rs 700!
Popular Toy Brands (GST rates vary by type):
- 🧸 Mattel (Barbie, Hot Wheels): 5% for basic toys / 18% for electronic versions
- 🧸 Funskool: 5% for board games, dolls / 18% for electronic toys
- 🧸 Hasbro: 5% for action figures / 18% for electronic games
- 🧸 Lego: 5% for building blocks
- 🧸 Fisher-Price: 5% for basic toys / 18% for smart toys
🎲 BOARD GAMES & PLAYING CARDS - HSN 9504 (5% GST - Reduced!)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9504 20 00 | Articles and accessories for billiards | 5% | Billiard tables, pool cues, billiard balls, chalk, cue racks |
| 9504 30 00 | Games operated by coins, cards or tokens | 18% | Arcade game machines, slot machines, pinball machines, coin-operated games |
| 9504 40 00 | Playing cards | 5% | Standard playing cards, poker cards, rummy cards, UNO cards |
| 9504 50 00 | Video game consoles and machines | 18% | PlayStation, Xbox, Nintendo Switch, handheld gaming consoles |
| 9504 90 10 | Indoor games (chess, carrom, etc.) | 5% | Chess sets, carrom boards, ludo, snakes & ladders, scrabble, monopoly |
| 9504 90 20 | Bowling alley equipment | 5% | Bowling pins, bowling balls, bowling lane accessories |
| 9504 90 90 | Other articles for funfair, table games | 5% | Table tennis tables, foosball tables, air hockey tables (non-electronic) |
🎲 Board Games & Playing Cards - NOW 5% GST (Reduced from 12%!)
MAJOR RELIEF: Board games and playing cards were moved from 12% to 5% GST under GST 2.0 reforms (Sept 22, 2025). The 12% slab was almost completely abolished, and board games/cards were shifted to the 5% merit slab to make them affordable.
📉 Rate Reduction Impact (12% → 5%):
| Product | Old Price (12% GST) | New Price (5% GST) | Savings |
|---|---|---|---|
| Carrom Board (Rs 1,500) | Rs 1,680 | Rs 1,575 | Rs 105 saved! |
| Chess Set (Rs 500) | Rs 560 | Rs 525 | Rs 35 saved! |
| Playing Cards (Rs 100) | Rs 112 | Rs 105 | Rs 7 saved! |
| Monopoly Game (Rs 800) | Rs 896 | Rs 840 | Rs 56 saved! |
🎲 Board Games & Cards Price Examples (5% GST - Feb 2026):
- 🎲 Carrom Board Professional (Rs 1,500): Rs 1,500 + Rs 75 GST = Rs 1,575 total
- 🎲 Chess Set Wooden (Rs 500): Rs 500 + Rs 25 GST = Rs 525 total
- 🎲 Ludo Board (Rs 200): Rs 200 + Rs 10 GST = Rs 210 total
- 🎲 Monopoly Game (Rs 800): Rs 800 + Rs 40 GST = Rs 840 total
- 🎲 Scrabble (Rs 600): Rs 600 + Rs 30 GST = Rs 630 total
- 🃏 Playing Cards (Rs 100): Rs 100 + Rs 5 GST = Rs 105 total
- 🃏 UNO Cards (Rs 150): Rs 150 + Rs 7.50 GST = Rs 157.50 total
- 🎲 Jenga Tower Game (Rs 400): Rs 400 + Rs 20 GST = Rs 420 total
🎮 Video Game Consoles - 18% GST (REDUCED from 28%!):
- 🎮 PlayStation 5 (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🎮 Xbox Series X (Rs 45,000): Rs 45,000 + Rs 8,100 GST = Rs 53,100 total
- 🎮 Nintendo Switch (Rs 30,000): Rs 30,000 + Rs 5,400 GST = Rs 35,400 total
- 🎮 Gaming Controller (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
💰 Gaming Console Savings (28% → 18%):
- 💰 PS5 (Rs 50,000): Old: Rs 64,000 (28%) → New: Rs 59,000 (18%) = SAVED Rs 5,000!
- 💰 Xbox (Rs 45,000): Old: Rs 57,600 (28%) → New: Rs 53,100 (18%) = SAVED Rs 4,500!
🏏 SPORTS EQUIPMENT - HSN 9506 (5% GST - Reduced!)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9506 11 00 | Skis | 5% | Snow skis, water skis, ski poles, ski bindings |
| 9506 12 00 | Ski fastenings (bindings) | 5% | Ski bindings, ski boot straps, ski accessories |
| 9506 19 00 | Other equipment for snow sports | 5% | Snowboards, ice skates, sledges, bobsleds |
| 9506 21 00 | Sailboards | 5% | Windsurfing boards, surf boards, paddleboards |
| 9506 29 00 | Other water sports equipment | 5% | Water skis, diving equipment, swimming fins, snorkels |
| 9506 31 00 | Golf clubs (complete) | 5% | Golf clubs, golf club sets, drivers, putters, irons |
| 9506 32 00 | Golf balls | 5% | Golf balls (all types) |
| 9506 39 00 | Other golf equipment | 5% | Golf bags, golf tees, golf gloves, golf accessories |
| 9506 40 00 | Table tennis articles and equipment | 5% | Table tennis rackets, TT balls, table tennis tables, nets |
| 9506 51 00 | Lawn tennis rackets (strung) | 5% | Tennis rackets, tennis racquet sets, strung rackets |
| 9506 59 10 | Badminton rackets | 5% | Badminton rackets, shuttlecocks, badminton nets |
| 9506 59 90 | Other rackets | 5% | Squash rackets, racquetball rackets |
| 9506 61 00 | Lawn tennis balls | 5% | Tennis balls (Wilson, Head, Penn, etc.) |
| 9506 62 10 | Cricket balls | 5% | Leather cricket balls, tennis balls for cricket |
| 9506 62 20 | Hockey balls | 5% | Field hockey balls, street hockey balls |
| 9506 62 90 | Other inflatable balls | 5% | Footballs, volleyballs, basketballs, rugby balls |
| 9506 69 10 | Cricket bats | 5% | Cricket bats (English willow, Kashmir willow), cricket bat sets |
| 9506 69 20 | Cricket pads, gloves, abdominal guards | 5% | Cricket batting pads, wicket-keeping gloves, thigh guards, helmets |
| 9506 69 30 | Hockey sticks | 5% | Field hockey sticks, ice hockey sticks |
| 9506 69 90 | Other articles for sports | 5% | Volleyball nets, basketball hoops, sports equipment accessories |
| 9506 70 00 | Ice skates and roller skates | 5% | Ice skates, roller skates, inline skates, roller blades |
| 9506 91 00 | Exercise equipment | 18% | Treadmills, exercise bikes, elliptical trainers, rowing machines |
| 9506 99 10 | Barbells, dumbbells, exercise weights | 18% | Dumbbells, barbells, weight plates, kettlebells |
| 9506 99 90 | Other fitness equipment | 18% | Gym benches, weight racks, resistance bands, yoga mats |
🏏 Sports Equipment - MASSIVE RELIEF! 5% GST (Reduced from 12%)
GST 2.0 brought HUGE relief for sports goods! Cricket bats, footballs, badminton rackets, and most sports equipment were reduced from 12% to 5% GST to promote youth sports participation and make sports more affordable.
🏏 Cricket Equipment (All 5% GST):
- 🏏 English Willow Cricket Bat (Rs 2,000): Rs 2,000 + Rs 100 GST = Rs 2,100 total
- 🏏 Kashmir Willow Bat (Rs 800): Rs 800 + Rs 40 GST = Rs 840 total
- 🏏 Leather Cricket Ball (Rs 500): Rs 500 + Rs 25 GST = Rs 525 total
- 🏏 Cricket Batting Pads (Rs 1,200): Rs 1,200 + Rs 60 GST = Rs 1,260 total
- 🏏 Cricket Helmet (Rs 1,500): Rs 1,500 + Rs 75 GST = Rs 1,575 total
- 🏏 Wicket-keeping Gloves (Rs 800): Rs 800 + Rs 40 GST = Rs 840 total
⚽ Football & Other Sports (All 5% GST):
- ⚽ Football Size 5 (Rs 1,000): Rs 1,000 + Rs 50 GST = Rs 1,050 total
- 🏀 Basketball (Rs 800): Rs 800 + Rs 40 GST = Rs 840 total
- 🏐 Volleyball (Rs 600): Rs 600 + Rs 30 GST = Rs 630 total
- 🏸 Badminton Racket (Rs 800): Rs 800 + Rs 40 GST = Rs 840 total
- 🏸 Shuttlecocks (Rs 300): Rs 300 + Rs 15 GST = Rs 315 total
- 🎾 Tennis Racket (Rs 2,000): Rs 2,000 + Rs 100 GST = Rs 2,100 total
- 🏓 Table Tennis Racket (Rs 500): Rs 500 + Rs 25 GST = Rs 525 total
💰 Sports Equipment Savings (12% → 5%):
- 💰 Cricket Bat (Rs 2,000): Old: Rs 2,240 (12%) → New: Rs 2,100 (5%) = SAVED Rs 140!
- 💰 Football (Rs 1,000): Old: Rs 1,120 (12%) → New: Rs 1,050 (5%) = SAVED Rs 70!
- 💰 Badminton Racket (Rs 800): Old: Rs 896 (12%) → New: Rs 840 (5%) = SAVED Rs 56!
🏋️ Gym & Fitness Equipment - 18% GST (Unchanged):
- 🏋️ Treadmill (Rs 40,000): Rs 40,000 + Rs 7,200 GST = Rs 47,200 total
- 🏋️ Exercise Bike (Rs 15,000): Rs 15,000 + Rs 2,700 GST = Rs 17,700 total
- 🏋️ Dumbbell Set 20kg (Rs 3,000): Rs 3,000 + Rs 540 GST = Rs 3,540 total
- 🏋️ Weight Bench (Rs 8,000): Rs 8,000 + Rs 1,440 GST = Rs 9,440 total
- 🏋️ Yoga Mat (Rs 500): Rs 500 + Rs 90 GST = Rs 590 total
Popular Sports Brands (All 5% GST except gym equipment):
- 🏏 MRF: Cricket bats, balls, pads - 5% GST
- 🏏 SG (Sanspareils Greenlands): Cricket equipment - 5% GST
- 🏏 SS (Sareen Sports): Cricket bats - 5% GST
- ⚽ Nivia: Footballs, sports balls - 5% GST
- ⚽ Cosco: Sports balls, badminton - 5% GST
- 🏸 Yonex: Badminton rackets - 5% GST
- 🏋️ Cult.fit: Gym equipment - 18% GST
🪝 FISHING EQUIPMENT - HSN 9507 (5% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9507 10 00 | Fishing rods | 5% | Fishing rods (all types), fishing poles, rod sets |
| 9507 20 00 | Fish hooks | 5% | Fishing hooks (all sizes), hook sets |
| 9507 30 00 | Fishing reels | 5% | Fishing reels, spinning reels, baitcasting reels |
| 9507 90 00 | Other fishing tackle and equipment | 5% | Fishing lines, lures, bait, tackle boxes, fishing nets |
🎡 AMUSEMENTS & FAIRGROUND - HSN 9508 (18% GST)
| HSN Code | Description | GST Rate (2026) | Products & Examples |
|---|---|---|---|
| 9508 10 00 | Travelling circuses and travelling menageries | 18% | Circus equipment, animal show equipment |
| 9508 90 00 | Other amusements (carousels, shooting galleries) | 18% | Carnival rides, merry-go-rounds, amusement park equipment, bumper cars |
📊 GST RATE SUMMARY - Chapter 95 (February 2026)
📋 Complete GST Rate Structure - HSN Chapter 95 (GST 2.0 - Sept 22, 2025)
| Product Category | HSN Code Range | Old Rate (Pre-Sept 2025) | New Rate (Feb 2026) | Status |
|---|---|---|---|---|
| Non-Electronic Toys | 9503 (most) | 12% | 5% | ↓ REDUCED |
| Electronic Toys | 9503 (battery-operated) | 18% | 18% | UNCHANGED |
| Board Games & Playing Cards | 9504 40, 9504 90 10 | 12% | 5% | ↓ REDUCED |
| Video Game Consoles | 9504 50 | 28% | 18% | ↓ REDUCED |
| Sports Goods (Cricket/Football) | 9506 (most) | 12% | 5% | ↓ REDUCED |
| Gym & Fitness Equipment | 9506 91, 9506 99 | 18% | 18% | UNCHANGED |
| Fishing Equipment | 9507 (all) | 5% | 5% | UNCHANGED |
| Fairground Amusements | 9508 (all) | 18% | 18% | UNCHANGED |
🎯 Key Changes Summary (GST 2.0 - 56th GST Council):
- ✅ Non-Electronic Toys: 12% → 5% (Rs 700 savings on Rs 10,000 toys)
- ✅ Board Games & Cards: 12% → 5% (Chess, carrom, playing cards now affordable)
- ✅ Sports Goods: 12% → 5% (Cricket bats, footballs, rackets cheaper)
- ✅ Video Game Consoles: 28% → 18% (Rs 5,000 savings on Rs 50,000 console)
- 🔄 Electronic Toys: 18% UNCHANGED
- 🔄 Gym Equipment: 18% UNCHANGED
❓ Frequently Asked Questions (FAQs) - HSN Chapter 95
Q1: What is the current GST rate on toys in India (February 2026)?
Answer: Toys GST rates under GST 2.0 (effective Sept 22, 2025) depend on whether the toy is electronic or non-electronic. Non-electronic toys attract 5% GST (REDUCED from 12%), while electronic/battery-operated toys attract 18% GST.
Complete Toys GST Rates (February 2026):
| Toy Type | Old Rate | New Rate | Change |
|---|---|---|---|
| Non-Electronic Toys | 12% | 5% | -7 percentage points |
| Electronic/Battery Toys | 18% | 18% | No change |
Classification Examples:
- 🧸 Non-Electronic (5%): Dolls, wooden toys, stuffed animals, puzzles, tricycles, plastic toy cars (push/pull only)
- 🤖 Electronic (18%): RC cars, battery-operated robots, electronic learning toys, toys with lights/sounds
Price Examples:
- 🧸 Barbie Doll (Rs 500): Rs 500 + Rs 25 GST (5%) = Rs 525 total
- 🧸 Lego Set (Rs 2,000): Rs 2,000 + Rs 100 GST (5%) = Rs 2,100 total
- 🤖 RC Car (Rs 2,000): Rs 2,000 + Rs 360 GST (18%) = Rs 2,360 total
Savings from 12% → 5% Rate Reduction:
- 💰 Toy worth Rs 1,000: Saved Rs 70 (Old: Rs 1,120 → New: Rs 1,050)
- 💰 Toy worth Rs 5,000: Saved Rs 350 (Old: Rs 5,600 → New: Rs 5,250)
- 💰 Toy worth Rs 10,000: Saved Rs 700 (Old: Rs 11,200 → New: Rs 10,500)
Q2: What is the GST rate on cricket bats and sports equipment after GST 2.0?
Answer: Cricket bats and most sports equipment NOW attract 5% GST (REDUCED from 12% in September 2025 reforms). This major relief was introduced to promote youth sports participation and make sports more affordable across India.
Sports Equipment GST Rates (All 5% except gym equipment):
| Sport | Equipment | Old Rate | New Rate |
|---|---|---|---|
| Cricket | Bats, balls, pads, gloves, helmets | 12% | 5% |
| Football | Footballs, shin guards | 12% | 5% |
| Badminton | Rackets, shuttlecocks, nets | 12% | 5% |
| Tennis | Rackets, balls | 12% | 5% |
| Basketball/Volleyball | Balls, nets, hoops | 12% | 5% |
| Gym/Fitness | Treadmills, dumbbells, exercise bikes | 18% | 18% |
Price Impact (12% vs 5%):
- 🏏 English Willow Cricket Bat (Rs 2,000): Old: Rs 2,240 (12%) → New: Rs 2,100 (5%) = SAVED Rs 140!
- ⚽ Football (Rs 1,000): Old: Rs 1,120 (12%) → New: Rs 1,050 (5%) = SAVED Rs 70!
- 🏸 Badminton Racket (Rs 800): Old: Rs 896 (12%) → New: Rs 840 (5%) = SAVED Rs 56!
- 🎾 Tennis Racket (Rs 2,000): Old: Rs 2,240 (12%) → New: Rs 2,100 (5%) = SAVED Rs 140!
Why 5% GST for Sports Goods?
- 🏃 Promote Sports: Encourage youth participation in sports and fitness
- 🇮🇳 National Health: Support Fit India movement and healthy lifestyle
- 💰 Affordability: Make sports equipment accessible to all income groups
- 🏆 Sports Excellence: Support grassroots sports development
Q3: Are board games like chess and carrom still at 12% GST or have they been reduced?
Answer: NO, board games are NOT at 12% anymore! Under GST 2.0 (Sept 22, 2025), board games including chess, carrom, ludo, and playing cards were REDUCED from 12% to 5% GST. The 12% slab was almost completely abolished, and board games were moved to the merit slab.
Board Games & Playing Cards - Now 5% GST:
| Product | Old Rate | New Rate | Example Price Impact |
|---|---|---|---|
| Carrom Board | 12% | 5% | Rs 1,500: Old Rs 1,680 → New Rs 1,575 = Saved Rs 105 |
| Chess Set | 12% | 5% | Rs 500: Old Rs 560 → New Rs 525 = Saved Rs 35 |
| Ludo Board | 12% | 5% | Rs 200: Old Rs 224 → New Rs 210 = Saved Rs 14 |
| Playing Cards | 12% | 5% | Rs 100: Old Rs 112 → New Rs 105 = Saved Rs 7 |
| Monopoly Game | 12% | 5% | Rs 800: Old Rs 896 → New Rs 840 = Saved Rs 56 |
| Scrabble | 12% | 5% | Rs 600: Old Rs 672 → New Rs 630 = Saved Rs 42 |
Board Games Price Examples (5% GST - Feb 2026):
- 🎲 Carrom Board Professional (Rs 1,500): Rs 1,500 + Rs 75 GST = Rs 1,575 total
- 🎲 Wooden Chess Set (Rs 500): Rs 500 + Rs 25 GST = Rs 525 total
- 🎲 Ludo Board (Rs 200): Rs 200 + Rs 10 GST = Rs 210 total
- 🎲 Monopoly (Rs 800): Rs 800 + Rs 40 GST = Rs 840 total
- 🃏 Playing Cards (Rs 100): Rs 100 + Rs 5 GST = Rs 105 total
Why Board Games Moved to 5%?
- 📊 GST Simplification: 12% slab mostly abolished under GST 2.0
- 🎯 Affordability: Make family entertainment accessible and affordable
- 🧠 Educational Value: Promote cognitive development through board games
- 👨👩👧👦 Family Time: Encourage indoor family bonding activities
Q4: What is the GST rate on PlayStation, Xbox, and gaming consoles?
Answer: Video game consoles like PlayStation, Xbox, and Nintendo Switch NOW attract 18% GST (REDUCED from 28% in September 2025). The 28% slab was eliminated from consumer electronics under GST 2.0 reforms, providing major relief to gaming enthusiasts.
Gaming Console GST Rate Change:
| Product | Old Rate | New Rate | Price Impact (on Rs 50,000) |
|---|---|---|---|
| PlayStation 5 | 28% | 18% | Old: Rs 64,000 → New: Rs 59,000 = Saved Rs 5,000! |
| Xbox Series X | 28% | 18% | Old: Rs 57,600 → New: Rs 53,100 = Saved Rs 4,500! |
| Nintendo Switch | 28% | 18% | Old: Rs 38,400 → New: Rs 35,400 = Saved Rs 3,000! |
Gaming Console Price Examples (18% GST - Feb 2026):
- 🎮 PlayStation 5 (Rs 50,000): Rs 50,000 + Rs 9,000 GST = Rs 59,000 total
- 🎮 Xbox Series X (Rs 45,000): Rs 45,000 + Rs 8,100 GST = Rs 53,100 total
- 🎮 Nintendo Switch (Rs 30,000): Rs 30,000 + Rs 5,400 GST = Rs 35,400 total
- 🎮 Gaming Controller (Rs 5,000): Rs 5,000 + Rs 900 GST = Rs 5,900 total
- 🎮 VR Headset (Rs 25,000): Rs 25,000 + Rs 4,500 GST = Rs 29,500 total
Why Gaming Consoles Reduced to 18%?
- 📊 28% Slab Elimination: GST 2.0 abolished 28% slab for consumer electronics
- 🎮 Esports Growth: Support India's growing gaming and esports industry
- 💰 Affordability: Make gaming more accessible to youth and enthusiasts
- ⚖️ Standardization: Align with other consumer electronics (TVs, ACs at 18%)
Note on Video Games Software:
- 💿 Physical Game Discs: 18% GST (same as console)
- 💻 Digital Game Downloads: 18% GST on online game sales
- 🎮 Gaming Subscriptions: 18% GST on PlayStation Plus, Xbox Game Pass
Q5: What is the difference between electronic and non-electronic toys for GST purposes?
Answer: The classification between electronic (18% GST) and non-electronic toys (5% GST) creates a 13-percentage point tax difference. Non-electronic toys are simple mechanical or manual toys without battery or electrical components, while electronic toys have powered features like lights, sounds, or motion.
Classification Guidelines:
| Feature | Non-Electronic (5%) | Electronic (18%) |
|---|---|---|
| Power Source | No batteries or electricity | Requires batteries or charging |
| Movement | Manual push/pull/wind-up | Motorized/automated movement |
| Lights/Sounds | No electronic lights or sounds | Electronic lights, music, sounds |
| Interactivity | Passive or simple mechanical | Electronic sensors, buttons, screens |
Examples of Non-Electronic Toys (5% GST):
- 🧸 Dolls (Barbie, baby dolls) - purely plastic/fabric
- 🧸 Wooden toys - blocks, puzzles, animals
- 🧸 Stuffed animals - teddy bears, plush toys
- 🧸 Tricycles, pedal cars - manual ride-ons
- 🧸 Lego/building blocks - construction toys
- 🧸 Action figures - simple movable joints
- 🧸 Toy cars (push/pull) - no batteries
- 🧸 Puzzles - jigsaw, wooden puzzles
Examples of Electronic Toys (18% GST):
- 🤖 RC cars - remote-controlled vehicles
- 🤖 Battery-operated robots - walking, talking toys
- 🤖 Electronic learning toys - alphabet, numbers with sounds
- 🤖 Toys with lights/music - light-up dolls, musical toys
- 🤖 Electric toy trains - motorized train sets
- 🤖 Remote helicopters/drones - battery-powered flying toys
- 🤖 Interactive tablets for kids - electronic screens
⚠️ Grey Areas & Compliance Challenges:
- ⚠️ Toys with minimal electronic features (single LED light) - classification disputed
- ⚠️ Hybrid toys (mainly mechanical with small electronic part) - need clarification
- ⚠️ 13-percentage point gap creates strong incentive for lower classification
- ⚠️ Importers/manufacturers should seek advance ruling for ambiguous products
Price Impact Comparison:
- 💰 Toy priced at Rs 1,000: Non-electronic (5%) = Rs 1,050 vs Electronic (18%) = Rs 1,180 = Rs 130 difference!
- 💰 Toy priced at Rs 2,000: Non-electronic (5%) = Rs 2,100 vs Electronic (18%) = Rs 2,360 = Rs 260 difference!
Q6: Can toy retailers and sports equipment dealers claim ITC on their purchases?
Answer: Yes, toy and sports equipment retailers can claim FULL ITC (Input Tax Credit) on purchases made for resale or manufacturing, as they are used for taxable supply. The ITC mechanism ensures GST is paid only on the value addition at each stage.
ITC Flow Example for Toy Retailers:
- 📦 Purchase: Retailer buys toys from manufacturer/distributor at Rs 5 lakh (pays Rs 25,000 GST at 5%)
- 🏪 Sale: Retailer sells toys to customers at Rs 7 lakh (collects Rs 35,000 GST)
- 💰 ITC Claim: Rs 25,000 input GST claimed against Rs 35,000 output GST
- ✅ Net GST Payable: Rs 35,000 - Rs 25,000 = Rs 10,000 to government
✅ ITC Available (Business Scenarios):
- 🏪 Toy Retailers: Full ITC on toys purchased for resale
- 🏭 Toy Manufacturers: ITC on raw materials (plastic, fabric, electronics)
- 🏪 Sports Equipment Dealers: ITC on cricket bats, footballs, rackets for resale
- 📦 Distributors: ITC on toys/sports goods from manufacturers for distribution
- 🌍 Importers: ITC on IGST paid on imported toys (customs clearance)
- 🎮 Gaming Console Retailers: ITC on PlayStation, Xbox purchases for resale
❌ ITC NOT Available (Scenarios):
- ❌ Personal Purchase: Individual buying toys for home use - no ITC (final consumer)
- ❌ Company Purchase for Office: Toys/games for office recreation - blocked ITC
- ❌ Gifts & Promotional: Toys purchased as corporate gifts - ITC restricted
- ❌ Unregistered Dealers: Turnover below Rs 40 lakh - cannot claim ITC
Documentation Required for ITC:
- 📋 GST Invoice: Valid tax invoice from supplier with GSTIN
- 📋 Stock Register: Maintain records of toys/sports goods received and sold
- 📋 GST Returns: File GSTR-3B monthly, claim ITC with proper reconciliation
- 📋 E-Way Bill: For goods transport above Rs 50,000 value (inter-state)
- 📋 Import Documents: Bill of Entry, IGST payment proof for imported goods
Special Considerations for Toy Industry:
- 🔍 Classification: Properly classify toys as electronic (18%) vs non-electronic (5%) for accurate ITC
- 🔍 Mixed Sales: Maintain separate records for 5% and 18% GST items
- 🔍 Toy Safety Compliance: BIS certification required for toys - compliance costs eligible for ITC
📌 Key Takeaways - HSN Chapter 95 GST Rates 2026
- 🧸 Non-Electronic Toys: 5% GST (REDUCED from 12% - dolls, puzzles, wooden toys)
- 🤖 Electronic Toys: 18% GST (battery-operated toys, RC cars - unchanged)
- 🎲 Board Games & Cards: 5% GST (REDUCED from 12% - chess, carrom, playing cards)
- 🏏 Sports Equipment: 5% GST (REDUCED from 12% - cricket bats, footballs, rackets)
- 🎮 Gaming Consoles: 18% GST (REDUCED from 28% - PlayStation, Xbox, Nintendo)
- 🏋️ Gym Equipment: 18% GST (treadmills, dumbbells - unchanged)
- 🪝 Fishing Equipment: 5% GST (fishing rods, hooks - unchanged)
- 💰 Major Savings: Rs 700 saved on Rs 10,000 toy purchase (12% → 5%)
- ✅ ITC Available: Full ITC for retailers, manufacturers on business purchases
- 📊 GST 2.0 Impact: Massive relief for toys, sports, and gaming industry!
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