| HSN | Description | CGST Rate(%) | SGST/UTGST Rate(%) | IGST RATE(%) |
|---|---|---|---|---|
| 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 6 | 6 | 12 |
| 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 6 | 6 | 12 |
| 9506 | Sports goods other than articles and equipments for general physical exercise | 6 | 6 | 12 |
| 9507 | Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites | 6 | 6 | 12 |
| 9503 | Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) | 9 | 9 | 18 |
| 9506 | Swimming pools and padding pools | 9 | 9 | 18 |
| 9504 | Video games consoles and Machines | 9 | 9 | 18 |
| 9505 | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 9 | 9 | 18 |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics | 9 | 9 | 18 |
| 9508 | Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] | 9 | 9 | 18 |
GST stands for Goods and Services Tax which is a value-added tax or indirect tax levied on the goods and services for the purpose of domestic consumptions. GST has replaced the system of multiple indirect taxes that prevailed earlier. GST has been introduced on 1st July 2017. It is unified tax system, which means all central taxes and state levied taxes are merged into one and one single tax is implemented throughout the country. In such a system taxes are paid by the consumers and send to the government by the business selling the goods and services. India has adopted the dual GST which means GST is administered by both the state as well as the central government. There are five slabs under which goods and services are taxed under GST, they are, 0%, 5%, 12%, 18% and 28%. These GST rates are decided to keep in mind the HSN codes. The GST and HSN codes for toys, table and board games and sports goods falls under chapter 95.