Chapter 958 Tariff Headings
HSN Codes Chapter 95: Toys, games and sports goods
Chapter 95 of the GST HSN tariff classifies toys, games and sports requisites; parts and accessories thereof. This chapter contains 8 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 95
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Omitted
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Omitted
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
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 Allkinds
GST Rate:
5%
5%
18%
Video Game Consoles And Machines, Table Or Parlour Games, Including Pintables, Billiards, Special Tables For Casino Games And Automatic Bowling Equipment, Amusement Machines Operated By Coins, Banknotes, Bank Cards, Tokens Or By Any Other Means Of Payment
GST Rate:
5%
18%
Festive, Carnival Or Other Entertainment Articles, Including Conjuring Tricks And Novelty Jokes
GST Rate:
18%
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
GST Rate:
5%
18%
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
GST Rate:
5%
5%
Travelling Circuses And Travelling Menageries; Amusement Park Rides And Water Park Amusements; Fairground Amusements, Including Shooting Galleries; Travelling Theatres
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |