The toys hsn code is 9503, and the rate depends on the toy: tricycles, scooters, pedal cars and similar ride-on toys that are not electronic are 5%, toy balloons of natural latex are 5%, and electronic toys are 18%. Toys not named in a lower entry, such as dolls, soft toys and puzzles, fall under the general 18% rate, so check the current entry for each type.
Board games and playing cards (9504) and sports goods (9506) are 5%, while video game consoles, gym equipment and festive decorations are 18%. This page lists the codes and shows a toy shop bill. Toys sit with other home and gift goods under the furniture hub.
Toys and games: codes and GST rates
Item / HSN / GST- Tricycles, scooters, pedal cars (non electronic)5%Ride-on toys
- Electronic ride-on toys18%Battery driven
- Toy balloons of natural rubber latex5%Specific entry
- Dolls, soft toys, puzzles and other toys18%Not named in a lower entry
- Playing cards, chess, carrom, ludo5%Board games
- Video game consoles and arcade machines18%Electronic games
- Festive and carnival articles, decorations18%Including Christmas items
- Sports goods: cricket bats, balls, rackets5%Sports equipment
- Gym and exercise equipment18%General physical exercise
Quick facts
HSN headings
9503 toys, 9504 games, 9505 festive articles, 9506 sports goods5% items
Non electronic ride-on toys, board games, cards, sports goods18% items
Electronic toys, video games, gym equipment, festive articlesDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveRate before the reform
12% for many of the 5% itemsCommon wrong code
9503 for sports goods
Toys hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Tricycle, kick scooter, pedal car | 9503 | 5% |
| Battery operated car, electronic toy | 9503 | 18% |
| Latex balloons | 9503 | 5% |
| Dolls, soft toys, plush | 9503 | 18% |
| Puzzles, building blocks, models | 9503 | 18% |
| Playing cards | 9504 40 | 5% |
| Chess, carrom board, ludo | 9504 90 | 5% |
| Video game console | 9504 50 | 18% |
| Billiards and pool tables | 9504 20 | 18% |
| Christmas and festive decorations | 9505 | 18% |
| Cricket bat, ball, football, badminton racket | 9506 | 5% |
| Treadmill, dumbbells, gym equipment | 9506 91 | 18% |
9503 hsn code gst rate
Heading 9503 covers tricycles, scooters, pedal cars and similar wheeled toys, dolls, toy trains, models, puzzles and other toys. Schedule I gives 5% to non electronic tricycles, scooters, pedal cars and the like, with their parts, and to natural latex balloons. Electronic versions are 18%. Other toys are not named in Schedule I, so they fall under the general 18% rate unless a later entry changes that.
9504 and 9506 hsn code gst rate
Playing cards, chess boards, carrom boards and board games like ludo are 9504 at 5%. Video game consoles, arcade machines and pool tables are 18%. Sports goods such as cricket bats, balls, rackets, hockey sticks and footballs are 9506 at 5%. Equipment for general physical exercise, gymnastics and athletics, such as treadmills and dumbbells, is 18%.
Carrom board and cricket bat hsn code
A carrom board is a board game under 9504 90 at 5%. A cricket bat is sports equipment under 9506 at 5%. A cricket helmet is protective headgear under 6506 at 18%; see safety helmets.
Toy shop invoice
Toy shop bill: Kids tricycle, HSN 9503, 1 piece, Rs 2,800, GST 5% Rs 140. Carrom board, HSN 9504 90, 1 piece, Rs 1,500, GST 5% Rs 75. Battery operated car, HSN 9503, 1 piece, Rs 3,500, GST 18% Rs 630. Total Rs 8,645.
Each tax amount is split into CGST and SGST halves for a local sale. Gift wrapping offered free is part of the sale.
Festive articles and 9505
Christmas trees, decorations, carnival masks and magic tricks are 9505 at 18%. Diwali decorations of other materials are classified by material. Return gifts and handicrafts are on the gift items page.
Toy shops should read this Chapter 95 summary as background. Electronic features and the main use of a product decide the rate, so check the GST portal and ask a GST practitioner or chartered accountant about new toy lines.
Frequently asked questions
How much GST is charged on toys?
Non electronic ride-on toys and latex balloons are 5%. Electronic toys are 18%, and other toys not named in a lower entry are also 18%.
What is the 9503 hsn code?
9503 covers toys such as tricycles, dolls, puzzles and models.
What is the 9506 hsn code gst rate?
Sports goods under 9506 are 5%. Gym and exercise equipment is 18%.
What is the carrom board hsn code?
Carrom boards are 9504 90, at 5%.
What is the cricket bat hsn code?
Cricket bats are sports goods under 9506, at 5%.